United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 NY Rulings > NY I83523 - NY I83568 > NY I83556

Previous Ruling Next Ruling
NY I83556

July 25, 2002

CLA-2-70:RR:NC:2:226 I83556


TARIFF NO.: 7013.99.9000

Mr. Juan Dominguez
Wal Mart Stores, Inc.
601 North Walton
Bentonville, Arkansas 72716-0410-L32

RE: The tariff classification of a decorative glass article from China

Dear Mr. Dominguez:

In your letter dated July 8, 2002, you requested a tariff classification ruling. The sample, which was received in a broken condition, will not be returned.

The subject article, which is identified as “Stock #XA6-2002”, is a large clear glass vessel that measures approximately nine and one-half inches in height and twelve inches in diameter. The item includes a metal holder for the glass article and a 6”x 8” candle.

In your presentation, you suggest that this article should be classified under 9403.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other metal furniture, household. The glass vessel represents the essential character of this item. It can be used to hold flowers, fruit, potpourri and numerous other household items. The metal stand is ancillary and merely serves to support the glass. This article is not considered an item of furniture. This item should be classified as a general-purpose glass article in subheading 7013.99.9000, HTS.

You indicated in your letter that the unit value of this product is over $5.00. You stated in a telephone conversation that the glass bowl, metal stand and candle will be packed together for retail sale in their imported condition.

The applicable subheading for the decorative glass article with metal stand and candle will be 7013.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes: other glassware: other: other: other: valued over $5 each. The rate of duty will be 7.2 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Jacob Bunin at 646-733-3027.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: