CLA-2-70:OT:RR:NC:N1:126
Elizabeth McGuffin
Dollar General
100 Mission Ridge Goodlettsville, TN 37072
RE: The tariff classification of glass smallwares from China
Dear Ms. McGuffin:
In your letter dated August 17, 2023, you requested a tariff classification ruling. A representative sample was submitted with your ruling request.
The subject merchandise, designated in your letter as “decorative crushed glass,” consists of small glass stones that are transparent white and gray in color and range in size from .06 inches to .24 inches in diameter. They are packaged for retail sale in a plastic container with a screw cap lid.
From the information you provided, you stated the glass stones are made of soda lime glass and are tumbled. They will be used for various decorative purposes in floral arrangements, vases, and crafts, etc. The glass stones will be sold in the decorative housewares department.
The applicable subheading for the “decorative crushed glass” will be 7018.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares: Other.” The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7018.10.5000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7018.10.5000, 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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