CLA-2-70:OT:RR:NC:N4:426
Mr. John Mulvihill
UPS Supply Chain Solutions
One UPS Way
Champlain, NY 12919
RE: The tariff classification of a drinking glass with stainless steel holder from China
Dear Mr. Mulvihill:
In your letter dated September 29, 2009, on behalf of your client, T.O.P. Marketing, you requested a tariff classification ruling. A representative sample was submitted and will be returned to you as requested.
The product under consideration, item number AM001, is a composite good consisting of a drinking glass with a stainless steel holder. The drinking glass is inserted into the metal holder with handle. The glass measures approximately 5.5 inches in height by 2.25 inches in diameter. The metal holder measures approximately three inches in height at its highest point.
The function of this article (holding a beverage) is clearly represented by the glass portion of the product, not the stainless steel holder. The essential character of the product is imparted by the glass component.
You indicated in your letter that the unit value of the drinking glass is not over thirty cents.
The applicable subheading for the drinking glass with metal holder will be 7013.37.1000, 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 drinking glasses: other: other: valued not over thirty cents each. The rate of duty will be 28.5 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