CLA-2-70: OT: RR: NC: N1:126
Lisa Leven
Alliance Sales
2240 Bush Drive, Suite 100
McKinney, Texas 75075
RE: The tariff classification of two decorative glass jars and a glass vase from China
Dear Ms. Leven:
In your letter dated September 2, 2020, you requested a tariff classification ruling. The samples were submitted with your ruling request and were sent to our Customs and Border Protection laboratory for analysis. This analysis has been completed.
The merchandise under consideration is referred to as, a “Colored Decorative Glass Jar with resin lid”, Item number A7840003large, “Colored Decorative Glass Jar with resin lid”, Item number A7840003small, and a “Colored Decorative Glass Vase”, Item number A7650059. From the information you provided, you stated the two glass jars and glass vase are surface painted, and used for decorative purposes.
The two glass jars are made of clear soda lime glass and have a square base and are rounded at the mouth. Both jars have removable silver and black resin lids. The large jar is translucent red, and measures approximately 9.33 inches high by 4.13 inches in diameter at its widest point. The small jar is translucent green, and measures approximately 5.75 inches high by 4.13 inches in diameter at its widest point. The unit value of each glass jar is over thirty cents but not over three dollars.
The glass vase is made of clear soda lime glass and is designed with a fluted top. The glass vase comes in various colors, i.e., translucent green and pink, and measures approximately 5.75 inches high by 3.5 inches in diameter at its widest point. The unit value of the glass vase is over thirty cents but not over three dollars each.
Laboratory analysis has determined that the two glass jars and the glass vase are not pressed and toughened (specially tempered), nor are they cut or engraved. The two glass jars and the glass vase are not colored prior to solidification.
The applicable subheading for the two decorative glass jars will be 7013.99.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: Other glassware: Other: Other: Valued over $0.30 but not over $3 each”. The rate of duty will be 30 percent ad valorem.
The applicable subheading for the glass vase will be 7013.99.5090, HTSUS, which provides for “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: Other glassware: Other: Other: Valued over $0.30 but not over $3 each”. The rate of duty will be 30 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
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 Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division