CLA-2-70:RR:NC:1:126 M87181

Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019

RE: The tariff classification of a glass storage bowl from Italy.

Dear Ms. Davidson:

In your letter dated October 4, 2006 you requested a tariff classification ruling. A representative sample was submitted with your request.

The item to be imported, identified as SKU# 10036334, is a “Frigoverre Plus” square glass storage bowl with a plastic lid. You state that the glass is tempered. Laboratory analysis has confirmed that the subject merchandise is in fact composed of glass that has been pressed and toughened (specially tempered).

The applicable subheading for the glass storage bowl will be 7013.39.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018), glassware of a kind used for table (other than drinking glasses)or kitchen purposes other than that of glass ceramics, other, pressed and toughened(specially tempered). The rate of duty will be 12.5 percent ad valorem.

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 on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise will be classified in 7013.49.1000 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only.

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, contact National Import Specialist Jacob Bunin at 646-733-3027.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division