HS 701337 Other

```html

What products does HS 701337 cover?

This subheading covers "Other" glass tableware and kitchenware of a kind used for table or kitchen purposes, not elsewhere specified within heading 7013. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this category is a residual one for glass articles meeting the general criteria of heading 7013 but not fitting into more specific subheadings like those for drinking glasses or other specific types of tableware. It includes items such as glass bowls, platters, and serving dishes not otherwise classified.

What falls outside HS 701337?

The following products are excluded from HS 701337: glass articles for table or kitchen use that are specifically enumerated in other subheadings of heading 7013, such as drinking glasses (7013.10, 7013.22, 7013.28) or decorative glassware (7013.91). Furthermore, glass articles not intended for table or kitchen use, such as laboratory glassware (Chapter 38), optical glass (Chapter 90), or glass for lighting fixtures (Chapter 94), are also excluded. For instance, a glass sugar bowl specifically designed for serving at the table would fall under 7013.37, but a glass beaker used in a laboratory would not.

What are common classification mistakes for HS 701337?

A common error is misclassifying items that have a specific use not strictly for table or kitchen purposes, or failing to recognize that more specific subheadings within 7013 exist for certain types of glassware. For example, mistaking decorative glass vases for kitchenware, or classifying glass containers with lids intended for food storage rather than serving as tableware. Adherence to General Rule of Interpretation (GRI) 3(c) is crucial, which states that goods should be classified under the heading which occurs last in numerical order among those which equally merit consideration. Importers must carefully review the Explanatory Notes and specific tariff provisions.

How should importers classify products under HS 701337?

The correct procedure for classifying products under HS 701337 involves a systematic approach. First, determine if the product is made of glass and is of a kind used for table or kitchen purposes, as per heading 7013. Second, consult the subheadings within 7013 to ascertain if the product fits a more specific description, such as drinking glasses or decorative glassware. If the product meets the criteria of heading 7013 but is not specifically described in any other subheading, then HS 701337 is the appropriate classification. Reviewing the WCO Explanatory Notes and national tariff databases like the USITC HTS or EU TARIC is essential.

How is the duty calculated for products under HS 701337?

A set of six glass dessert bowls, each with a declared customs value of $5.00 USD, totaling $30.00 USD, would attract a US duty of $1.50. This is calculated using the Most Favored Nation (MFN) rate of 5% ad valorem published in the USITC Harmonized Tariff Schedule (HTS) for HS code 7013.37.00, applied to the total declared value: 5% of $30.00 = $1.50. This calculation assumes no preferential trade agreements apply and the goods are not subject to any other duties or taxes.

Which trade agreements reduce duties for HS 701337?

Several free trade agreements may reduce the applicable duty rate for HS 701337, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The EU's Generalised Scheme of Preferences (GSP) may also offer preferential rates, potentially Free, for goods from certain developing countries. 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 agreement and originating country.

```