CLA-2-70:OT:RR:NC:N2:226
Ms. Lynn Schab
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of a drinking glass from China
Dear Ms. Schab:
In your letter, dated September 28, 2011, you requested a tariff classification ruling regarding item number
KG209433-TLS-4.
A sample was submitted with your ruling request. In accordance with your request, the sample will be
returned to you.
Item KG209433-TLS-4 is a glass article that measures approximately eight inches in height.
Your letter indicates that the unit value of this item is over thirty cents but not over three dollars.
Although your letter describes the product as a candle holder, it has the form of a goblet or stemware
drinking glass. The article includes a bowl on a stem typical of a certain type of drinking glass.
In your letter, you suggested that this product should be classified as a lamp or lighting fitting in subheading
9405.50.40, Harmonized Tariff Schedule of the United States (HTSUS). However, since item KG209433-
TLS-4 has the form of a drinking glass, it is classifiable as a drinking glass in heading 7013, not as a lamp or
lighting fitting in heading 9405.
The applicable subheading for item number KG209433-TLS-4 will be will be 7013.28.2000, HTSUS, which
provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar
purposes…stemware 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.
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