Chapter 70 covers glass and glassware, including glass in various forms (such as flat glass, glass fibers, glassware, etc.) as well as processed glass products. This chapter ranges from raw glass to finished glass products, but excludes glass optical elements (Chapter 90), glass toys (Chapter 95), etc. Small glass decorative articles belong to the fine glassware category of this chapter, generally used for interior decoration, gifts, or handicrafts, and their classification requires comprehensive judgment based on material, use, and processing technique. Heading 7018 covers glass beads, imitation pearls, imitation precious or semi-precious stones and similar small glass articles, as well as small glass decorative articles (excluding imitation jewelry). Specifically includes: glass beads, imitation pearls, imitation precious stones, glass microspheres, small glass decorative articles (such as small figurines, small ornaments, decorative glass balls, etc.). However, this heading excludes glass imitation jewelry (classified under 7117) and glass toys (classified under 9503). Small decorative articles generally refer to glass products of relatively small size used for decorative purposes. The first 2 digits "70" represent Chapter 70 (Glass and glassware). Digits 3-4 "18" represent heading 7018 (Glass beads, imitation pearls, imitation precious or semi-precious stones and similar small glass articles, and small glass decorative articles). Digits 5-6 "20" represent subheading 701820, namely "Small glass decorative articles," distinguished from other subheadings such as 701810 (glass beads, imitation pearls, etc.), 701890 (other). Therefore, 701820 specifically refers to those small glass decorative articles that are neither imitation jewelry nor toys, such as small figurines, small pendants, decorative glass balls, etc., usually made by molding, blowing, or lampworking processes. This product is a small glass decorative article, and since its material is glass and it is used for decorative purposes, it conforms to the description of heading 7018. Differences from adjacent codes: if it is glass imitation jewelry (such as necklaces, earrings), it should be classified under 7117; if it is a glass toy, it should be classified under 9503; if it is glass tableware or kitchenware, it should be classified under 7013. 701820 specifically targets small decorative articles, emphasizing their decorative function and non-jewelry, non-toy nature.

Product Name: The specific name of the declared commodity, such as "small glass ornament," "glass decorative ball," etc., which must be consistent with the actual item. Material: Specify the type of glass, such as soda-lime glass, lead crystal glass, borosilicate glass, etc., which affects classification and tax rate. Processing Technique: Describe the forming process, such as molding, blowing, lampworking, pressing, etc., and whether subsequent processing has been applied. Use: Specify the decorative use, such as interior decoration, gifts, holiday decoration, etc., to distinguish from practical vessels. Dimensions: Provide the dimensions of a single piece (length, width, height, or diameter) to prove it qualifies as a "small" decorative article. Brand or Model: If there is a brand or model, it must be declared; if there is no brand, indicate "no brand." Packaging Specifications: Describe the packaging method, such as individual packaging, set packaging, etc., which affects the customs value. Product Name: Small glass ornament (decorative); Material: Soda-lime glass; Processing Technique: Molded, surface painted; Use: Interior decoration; Dimensions: Height 8 cm, width 5 cm; Brand: No brand; Packaging Specifications: Each piece individually packaged in a paper box. Mistakenly classifying glass imitation jewelry under 701820, when it should actually be classified under 7117. Mistakenly classifying glass toys under 701820, when they should actually be classified under 9503. Failing to distinguish glass types, leading to incorrect tax rate application.

The core criteria for classification are: the commodity material is glass, and it is a small decorative article, not imitation jewelry, not a toy, not a practical vessel. According to the Import and Export Tariff and its notes, heading 7018 covers glass beads, imitation pearls, imitation precious stones and similar small glass articles, as well as small glass decorative articles. Subheading 701820 specifically refers to small glass decorative articles, and its determination requires: 1) material is glass; 2) use is decorative; 3) relatively small size; 4) not imitation jewelry, not a toy. If the commodity has a practical function (such as a container), it is classified under 7013; if it is imitation jewelry, under 7117; if it is a toy, under 9503. 701810 Glass beads, imitation pearls, imitation precious stones and similar small glass articles: 701810 includes glass beads, imitation pearls, imitation precious stones, etc., usually used for bead stringing or decoration, but 701820 specifically refers to small decorative articles such as small figurines and ornaments, rather than beads. 701890 Other glass products: 701890 is a residual subheading covering other glass products not elsewhere specified, while 701820 specifically covers small decorative articles; if the item does not meet the definition of small decorative article, it is classified under 701890. 711790 Other imitation jewelry: 711790 includes glass imitation jewelry such as necklaces, earrings, etc., while 701820 covers decorative articles, not wearable jewelry. 950300 Toys: 950300 includes glass toys such as glass marble toys, while 701820 covers decorative articles, not toys. 701310 Glass tableware and kitchenware: 701310 covers practical vessels such as glass cups and plates, while 701820 covers decorative articles with no practical function. Is the material glass? Is it used for decoration rather than practical purposes? Does it qualify as small (relatively small size)? Is it not imitation jewelry and not a toy? Has it not been classified under any other more specific subheading?

How to inquire about the import tax rate for 701820? You can check through the General Administration of Customs official website, China International Trade Single Window, or the Import and Export Tariff. Tax rates may vary depending on the country of origin, trade agreements, etc. It is recommended to refer to the latest tariff. When inquiring, confirm whether the commodity fully conforms to the 701820 description to avoid classification errors leading to incorrect tax rate application. How to distinguish between small glass decorative articles and glass imitation jewelry? Mainly by use: imitation jewelry is for wearing, such as necklaces, earrings, bracelets, etc., classified under 7117; small decorative articles are for display or decorating the environment, such as small figurines, ornaments, classified under 701820. If a commodity serves both wearing and decorative functions, it should be judged based on its primary use. How to distinguish between small glass decorative articles and glass toys? Toys are mainly for children to play with and have an entertainment nature, such as glass marbles, glass animal toys, etc., classified under 9503; decorative articles are mainly for viewing and have no play function, classified under 701820. If the commodity is designed for children to play with, it may be classified under 9503. Is it necessary to provide the glass type when declaring? Yes, the glass type affects classification and tax rate. For example, lead crystal glass and soda-lime glass may be subject to different tax rates. When declaring, the glass type should be accurately provided, such as "soda-lime glass," "lead crystal glass," etc., so that customs can classify correctly. Does 701820 include glass Christmas decorations? Glass Christmas decorations used for holiday decoration are usually classified under 701820, but if they are exclusively for Christmas tree decoration, they may be classified under 9505 (festive articles). Judgment should be based on the specific use and design; it is recommended to refer to customs classification decisions. If small glass decorative articles are packaged as a set, how should they be declared? For small glass decorative articles packaged as a set, if the entire set conforms to 701820, it can be declared as a whole set, providing the product name, material, dimensions, etc. of each piece; if it contains other items, they must be classified separately. When declaring, the packaging specifications and set composition must be indicated. What is the export tax rebate rate for 701820? The export tax rebate rate is adjusted with national policies. You can check the latest rebate rate through the State Taxation Administration or the General Administration of Customs. Currently, small glass decorative articles usually have an export tax rebate; the specific rate is subject to the latest policy. Do commodities classified under 701820 require commodity inspection? According to the Catalogue of Import and Export Commodities Subject to Inspection and Quarantine by Entry-Exit Inspection and Quarantine Institutions, some glass products may require commodity inspection. You can check the catalogue published by the General Administration of Customs or consult your local customs. If it is not a legally inspected commodity, no commodity inspection is required.