CLA-2-70:OT:RR:NC:N4:426
Mr. Ryan Rolla
Combined Resources International 2245 San Diego Avenue
Suite 223
San Diego, CA 92110
RE: The tariff classification of glass storage articles from China
Dear Mr. Rolla:
In your letter dated June 18, 2009, you requested a tariff classification ruling regarding a set of eight food storage articles. You indicated that the body of each of these items consists of glass and the lid consists of plastics.
Two of these glass storage articles were submitted as samples with your ruling request. These samples were sent to our Customs and Border Protection Laboratory for analysis. Our laboratory has now completed its analysis.
In your letter you state your opinion that the glass storage articles consist of pressed and toughened (specially tempered) glass. However, analysis by our laboratory has determined that this is not correct. Our laboratory has determined that the glass which comprises these articles has not been toughened (tempered). Thus, this merchandise is not specially tempered and cannot be classified under any of the provisions for specially tempered glassware.
Your letter states that these articles consist of glass that has a linear coefficient of expansion not exceeding five times ten to the negative sixth power per Kelvin within a temperature range of 0 degrees Centigrade to three hundred degrees Centigrade. Analysis of the samples by our laboratory has confirmed that this is the case.
The information submitted with your letter indicates that the unit value of each storage article is not over three dollars.
The applicable subheading for the glass storage articles will be 7013.42.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glassware of a kind used for table (other than drinking glasses) or kitchen purposes…of glass having a linear coefficient of expansion not exceeding five times ten to the negative sixth power per Kelvin within a temperature range of zero degrees Centigrade to three hundred degrees Centigrade: other: valued not over three dollars each. The rate of duty will be 22.5 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).
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