HS 701328 Other

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What products does HS 701328 cover?

This subheading covers "Other" drinking glasses of glass, not of lead crystal, falling under HS heading 7013, which pertains to glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (not including articles of heading 7010 or 7018). According to the WCO Harmonized System Explanatory Notes and the USITC Harmonized Tariff Schedule (HTS), this residual category is for drinking glasses that do not fit into more specific subheadings within 7013.28, such as those made of tempered or borosilicate glass, or those with specific decorative treatments not covered elsewhere.

What falls outside HS 701328?

The following products are excluded from HS 701328: drinking glasses of lead crystal, which are classified under 7013.22 (US HTS) or similar specific lead crystal subheadings in other jurisdictions. Also excluded are glass articles of a kind used for table or kitchen purposes other than drinking glasses, such as bowls, plates, and jugs (which may fall under 7013.37 or other subheadings within 7013), and glass stoppers, carafes, and other similar items not designed for direct drinking use. Articles of heading 7010 (carboys, bottles, jars) and 7018 (beads, imitation pearls) are also explicitly excluded.

What are common classification mistakes for HS 701328?

A common error is misclassifying drinking glasses that have specific characteristics not adequately described by the "other" designation. For instance, if a drinking glass is made of borosilicate glass for heat resistance, it might warrant classification under a more specific subheading if available in the national tariff schedule, rather than the residual 7013.28. Importers may also mistakenly include decorative glass items not intended for drinking, or items that are part of a larger set classified elsewhere, failing to adhere to General Rule of Interpretation (GRI) 3(b) for composite goods or sets.

How should importers classify products under HS 701328?

The correct procedure for classifying products under HS 701328 involves a systematic approach. First, confirm that the article is a drinking glass made of glass, not lead crystal. Then, review the specific subheadings within HS 7013 in the relevant jurisdiction's tariff schedule (e.g., USITC HTS, EU TARIC, UK Trade Tariff) to determine if a more precise classification exists based on material, manufacturing process, or intended use. If no more specific subheading accurately describes the product, then HS 701328 becomes the appropriate classification. Consulting the Explanatory Notes of the WCO HS Nomenclature is crucial for understanding the scope of "other."

How is the duty calculated for products under HS 701328?

A set of six glass tumblers, each valued at $3.00 USD, with a total declared customs value of $18.00 USD, would attract a US duty of $0.90 (5% ad valorem × $18.00). This is calculated using the Most Favored Nation (MFN) rate of 5.0% published in the USITC Harmonized Tariff Schedule for subheading 7013.28.00. The duty is based on the ad valorem value of the imported goods, meaning a percentage of the total value declared to customs.

Which trade agreements reduce duties for HS 701328?

Several free trade agreements may reduce the applicable duty rate for HS 701328, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for eligible originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer duty-free entry for eligible originating goods from certain developing countries, such as Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific requirements of the importing country's customs authority.

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