CLA-2-70:OT:RR:NC:N1:128
Mr. Mohammed Youssef
17144288 Canada Inc.
6632 Sapinier Street
Orleans, ON K1C6V4
Canada
RE: The tariff classification of a lead crystal decoration from the Czech Republic.
Dear Mr. Youssef:
In your letter dated August 6, 2025, you requested a tariff classification ruling.
The merchandise under consideration is referred to as a decorative crystal sculpture. From the information
you provided, the sculpture is made of lead crystal glass containing 24% by weight of lead monoxide (PbO).
It consists of two pieces imported in a foam-lined wooden presentation box. One piece is shaped to resemble
an automatic handgun which measures approximately 18 centimeters long by 13 centimeters wide by 2.6
centimeters thick at its widest points. The other piece is a stand upon which the handgun-shaped component
rests, and measures approximately 22 centimeters long by 5 centimeters wide by 4 centimeters high at its
widest points. You state that both pieces are machine-pressed, hand-ground and hand-polished, and that the
handgun-shaped component does not contain any moving parts or functional elements, and is unable to be
modified to be used as a weapon. The sculpture is designed for display in home or office settings, and is
valued over $5.
The applicable subheading for the decorative crystal sculpture will be 7013.91.5000, HTSUS, which provides
for “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: Other
glassware: Of lead crystal: Valued over $5 each.” The general rate of duty will be 6 percent ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of the European
Union with an ad valorem (or ad valorem equivalent) rate of duty under column 1-General less than 15
percent will be subject to an additional ad valorem rate of duty of 15 percent minus the column 1-General
duty rate. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e. 9903.02.20, in addition to subheading 7013.91.5000, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
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 Nicole Sullivan at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division