CLA-2-70:RR:NC:2:226 B85838

Mr. Brian C. Perry
The Hipage Company, Inc.
Greensboro Business Park
P.O. Box 35026
Greensboro, NC 27425

RE: The tariff classification of laboratory glassware from China

Dear Mr. Perry:

In your letter dated May 14, 1997, on behalf of your client, U.S. Worldwide Inc., you requested a tariff classification ruling regarding laboratory glassware.

A 100 ml Erlenmeyer flask, a 100 ml beaker and a 10 ml glass vial with a plastic cap are representative samples that were submitted with your ruling request. You indicated in your letter that these items will be used by students for experimental applications in a laboratory setting.

The applicable subheading for the laboratory glassware will be 7017.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated: other: other. The rate of duty will be 7.4 percent ad valorem.

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 212-466-5796.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division