CLA-2-70:OT:RR:NC:N4:426
Ms. Heather Mooney
QVC, Inc.
1200 Wilson Drive
West Chester, PA 19380-4262
RE: The tariff classification of glass storage articles from Korea
Dear Ms. Mooney:
In your letter dated January 5, 2010, you requested a tariff classification ruling regarding a set of glass storage articles (Six Piece Polka Dot Storage Set, item number K29011).
Samples were submitted with your ruling request. These samples were sent to our Customs and Border Protection Laboratory for analysis. Our laboratory has now completed its analysis.
Item K29011 consists of a set of six glass storage articles with plastic lids. The set includes two rectangular storage articles each measuring 8.6 cm by 12 cm (volume: 385 ml; height: 5.7 cm), two square storage articles each measuring 10 cm by 10 cm (volume: 380 ml; height: 5.4 cm) and two round storage articles (diameter: 12 cm; volume: 420 ml; height: 5.7 cm).
These products are designed to store food in the home. According to the literature submitted with your ruling request, they are designed to hold food and keep it fresh.
In your letter you indicated that these storage articles consist of specially tempered glass – i.e., glass that has been both pressed and toughened. Analysis of the samples by our laboratory has verified that these articles consist of pressed and toughened (specially tempered) glass.
The applicable subheading for the specially tempered (pressed and toughened) glass storage articles with plastic lids (Six Piece Polka Dot Storage Set, item number K29011) will be 7013.49.1000, 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…glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than 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).
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