CLA-2-70:OT:RR:NC:N1:126
Esther Chen
Kohl's, Inc.
N56 W17000 Ridgewood Dr., Menomonee Falls, WI 53051
RE: The tariff classification of a decorative glass box from China
Dear Ms. Chen:
In your letter dated May 5, 2023, you requested a tariff classification ruling for a decorative glass box. A representative sample of the item was submitted with your ruling request. The sample will be returned to you.
The sample you submitted is described as a “Glass Décor Box”, Style #33SNDJZ, with polyethylene braided strips. The dimensions of the box are approximately 3 inches in height by 8 1/8 inches in width by 5 1/8 inches in depth. It has four glass sides, a glass lid, and polyethylene braided strips on the lid (between the glass) and on the outer sides of the box. The edges of the box are framed with brass. The lid is hinged to allow the item to function as a box. You state in your letter that the unit value for the box will be $7.50.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. The “Glass Décor Box” is a composite good. Therefore, we must apply rule GRI 3(b) which provides that composite goods are to be classified according to the component that gives the goods their essential character. The glass predominates in terms of structural integrity, bulk, and weight. In light of those factors, it is our view that the glass imparts the essential character of the “Glass Décor Box”.
The applicable subheading for the decorative glass box will be 7013.99.9090, which provides for “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): Other glassware: Other: Other: Other: Valued over $3 each: Other: Valued over $5 each…Other”. The general rate of duty will be 7.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7013.99.9090, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty under 9903.88.15, HTSUS. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 7013.99.9090, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division