CLA-2-70:OT:RR:NC:N2:226
Ms. Regina White
LF USA Inc.
1359 Broadway, 21st Floor
New York, NY 10018
RE: The tariff classification of a shot glass set from Taiwan
Dear Ms. White:
In your letter dated January 20, 2011, you requested a tariff classification ruling. A photograph of the item was submitted with your ruling request.
The subject merchandise, style number SH-001, is a described as a whiskey shot glass set. The set includes 15 whiskey shot glasses, a plastic rotating serving tray, a smaller cardboard box and a larger cardboard gift box. The 15 glasses are packaged together in the smaller box and then inserted into the larger gift box with the plastic tray. You indicated that this set will be sold for retail sale in the imported gift box. Each shot glass measures approximately 4 inches in height by 1.5 inches in diameter. The plastic tray measures approximately 7 inches in height by 11 inches in diameter and is designed to display or store each shot glass.
The essential character of the set is imparted by the 15 shot glasses.
You indicate that the unit value of each shot glass is over thirty cents but not over three dollars.
The applicable subheading for the whiskey shot glass set (style number SH-001) will be 7013.37.2000, 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 than of glass-ceramics: other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 22.5 percent ad valorem. Â
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