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Sign inOct2019 · Q38 · Classification
Classifying an unassembled shower-enclosure kit in the 2019 HTSUS: the whole article, its essential character, then the value gate
Using the October 2019 exam facts ('unassembled shower enclosures (enclosures consist of glass panels framed in aluminum, stainless steel fasteners and pulls, vinyl doorsteps and agglomerated stone bases) valued at $10.00 each from China'), explain how the exam's intended classification, 7013.99.9000, is supported by a matching CBP ruling and the 2019 Basic schedule. Step 1, the whole article: under GRI 2(a) a reference to an article includes that article complete or finished, entered unassembled or disassembled; the components are taken together as one complete shower enclosure, not as loose parts. GRI 2(a) alone does not choose between glass and stone. Step 2, essential character: the kit is made of different materials and components (glass, aluminum, stainless steel, vinyl, agglomerated stone); GRI 2(b) sends goods of more than one material to the principles of GRI 3, and GRI 3(b) classifies composite goods by the material or component that gives them their essential character. For these exact components, CBP ruling NY L85678 (October 4, 2005) states: 'The essential character of this merchandise is represented by the glass components', and classifies the components 'imported in the right quantities to form unassembled shower enclosures' in 7013.99.9000. The ruling itself does not cite GRI 3(b); the essential-character rule is grounded independently in the 2019 GRIs. Step 3, the 2019 subheading: within 7013 'Other glassware', 7013.99 'Other', the ruling's laboratory found the panels 'toughened (tempered) but not pressed', so they are not 'pressed and toughened (specially tempered)' glass (7013.99.20); the exam does not supply that laboratory result. Following the ruling's path (other: other: other: other), the 2019 Basic page 70-20 retains 'Valued over $5 each' at 7013.99.90 00; $10.00 each exceeds $5. Result for the exam scenario: 7013.99.9000. Boundaries: this is a complete-kit scenario only; extra components imported beyond complete-kit quantities are separate (the 2005 ruling's extra-base number is not taught as a 2019 number); real goods need matching material and subheading evidence, and the word 'glass' alone does not prove 7013.99.9000; this is not an automatic rule for all shower enclosures. No weight, value share, component count or base composition is taught. Not taught: any duty rate (including the 7.2% shown on 70-20 or stated in the 2005 ruling), any current schedule, any Chapter 99 or China-specific measure.
What you will learn
Using the October 2019 exam facts ('unassembled shower enclosures (enclosures consist of glass panels framed in aluminum, stainless steel fasteners and pulls, vinyl doorsteps and agglomerated stone bases) valued at $10.00 each from China'), explain how the exam's intended classification, 7013.99.9000, is supported by a matching CBP ruling and the 2019 Basic schedule. Step 1, the whole article: under GRI 2(a) a reference to an article includes that article complete or finished, entered unassembled or disassembled; the components are taken together as one complete shower enclosure, not as loose parts. GRI 2(a) alone does not choose between glass and stone. Step 2, essential character: the kit is made of different materials and components (glass, aluminum, stainless steel, vinyl, agglomerated stone); GRI 2(b) sends goods of more than one material to the principles of GRI 3, and GRI 3(b) classifies composite goods by the material or component that gives them their essential character. For these exact components, CBP ruling NY L85678 (October 4, 2005) states: 'The essential character of this merchandise is represented by the glass components', and classifies the components 'imported in the right quantities to form unassembled shower enclosures' in 7013.99.9000. The ruling itself does not cite GRI 3(b); the essential-character rule is grounded independently in the 2019 GRIs. Step 3, the 2019 subheading: within 7013 'Other glassware', 7013.99 'Other', the ruling's laboratory found the panels 'toughened (tempered) but not pressed', so they are not 'pressed and toughened (specially tempered)' glass (7013.99.20); the exam does not supply that laboratory result. Following the ruling's path (other: other: other: other), the 2019 Basic page 70-20 retains 'Valued over $5 each' at 7013.99.90 00; $10.00 each exceeds $5. Result for the exam scenario: 7013.99.9000. Boundaries: this is a complete-kit scenario only; extra components imported beyond complete-kit quantities are separate (the 2005 ruling's extra-base number is not taught as a 2019 number); real goods need matching material and subheading evidence, and the word 'glass' alone does not prove 7013.99.9000; this is not an automatic rule for all shower enclosures. No weight, value share, component count or base composition is taught. Not taught: any duty rate (including the 7.2% shown on 70-20 or stated in the 2005 ruling), any current schedule, any Chapter 99 or China-specific measure.
October 17, 2019 CBLE (Series 860) cover and question 38 stem with options A-E; October 2019 CBLE official answer key, question 38; CBP New York ruling NY L85678, October 4, 2005, 'The tariff classification of shower enclosures from China' (text converted from L85678.doc retrieved from https://rulings.cbp.gov/api/getdoc/ny/2005/L85678.pdf); HTSUS (2019 Basic) Chapter 70, page 70-20, heading 7013 (con.), subheading 7013.99 (con.) statistical lines; HTSUS (2019 Basic) Chapter 70 Notes (70-1 to 70-2) and 7013.99 first branches, page 70-19; HTSUS (2019 Basic) General Rules of Interpretation 2(a), 2(b), 3(b) and 6; Pipeline Codex independent primary-source review, item 2019oct-q38 (decision, finding, limits, newScriptConstraints) · Exam cover (October 17, 2019, Series 860) prescribes the Harmonized Tariff Schedule of the United States (2018 and/or 2019 Basic Edition, No Supplements); the 2019 Basic Edition (USITC release 2019HTSABASICA) is used. Sources used: 2019 Basic Chapter 70 Notes 1-5, Subheading Note 1 and Additional U.S. Notes (70-1 to 70-2), heading 7013 and the 7013.99 branches on 70-19 and 70-20 (actual 70-20 page image), endnotes 70-31; CBP New York ruling NY L85678 (October 4, 2005), full text; 2019 Basic General Rules of Interpretation 2(a), 2(b), 3(b) and 6 (see sourceReview.griReadStatus). Historical 2019 lesson only; no current-law sweep, no duty rate taught, no 2026 all-in duty, no Chapter 99 or origin-specific verification, no claim about the ruling's current binding status.
Explained using the historical edition for this exam.