CLA-2-70:OT:RR:NC:N4:426
Mr. Phillip Kwok
Lifetime Brands, Inc.
1000 Stewart Avenue
Garden City, NY 11530
RE: The tariff classification of glassware from China
Dear Mr. Kwok:
In your letter dated March 23, 2010, you requested a tariff classification ruling regarding three sets of glass articles.
Samples were submitted with your ruling request. These samples will be returned to you in accordance with
your request.
The first set consists of a glass shaker and two martini glasses - item number 5072300, three piece martini set. The second set consists of a glass ice bucket, a pair of stainless steel tongs and two double-old-fashioned drinking glasses - item number 5072303, four piece whiskey set. The third set consists of one glass carafe and two stemware drinking glasses - item number 5072304, three piece wine set.
In your letter you indicated that all the components of each set would be packed together in retail packaging in their imported condition.
In each set, the larger, central item - the shaker, ice bucket or carafe - is the component which imparts the essential character of the set.
You stated that the unit value of each of these items (the shaker, ice bucket and carafe) is over three dollars but not over five dollars.
The material submitted with your ruling request indicated that the shaker and carafe consist of cut glass; there was no indication in this material that the ice bucket is cut or engraved. The submitted sample of the ice bucket did not appear to be cut or engraved.
The applicable subheading for the glassware sets - item 5072300 and 5072304 - will be 7013.49.3000, 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: other: valued over three dollars each: cut or engraved: valued over three dollars but not over five dollars each. The rate of duty will be 11.3 percent ad valorem.
The applicable subheading for the glassware set - item 5072303 - will be 7013.49.5000, 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: other: valued over three dollars each: other: valued over three dollars but not over five dollars each. The rate of duty will be 15 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