CLA-2-70:S:N:N3:226 807101
Mr. John Wedel
Gerhard & Hey Co., Inc.
P.O. Box 361
One Edgewater Plaza
Staten Island, NY 10305
RE: The tariff classification of a glass kitchen article from
Germany.
Dear Mr. Wedel:
In your letter dated February 16, 1995, on behalf of your
client, Intercontinental Philatelics, you requested a tariff
classification ruling on a glass kitchen article.
You have submitted a brochure and a sample of an item called
"Kitchenjoy." This item consists of a round stainless steel ring
base with three metal clips and a glass dome with a plastic handle.
The metal ring adapts to all cookware from 9 1/2 inches to 11
inches. The glass dome attaches itself to this base by the three
metal clips. There is a 1 1/2 inch opening at the top of the dome
which controls and regulates the airflow. The unit is placed on
top of the cookware and its purpose is to prevent spattering and to
keep foods moist and juicy while cooking. The essential character
of this unit is represented by the glass dome.
The sample was sent to our Customs laboratory for analysis.
The lab determined that the glass dome was specially tempered.
When the complete unit is imported, the applicable subheading
for the complete article will be 7013.39.1000, Harmonized Tariff
Schedule of the United States (HTS), which provides for glassware
of a kind used for table or kitchen purposes...other: pressed and
toughened (specially tempered). The rate of duty will be 12.5
percent ad valorem.
When all the parts necessary to form a complete unit are
imported on the same shipment, the merchandise will be regarded as
an entirety (a complete article) classifiable in subheading
7013.39.1000. The rate of duty will be 12.5 percent ad valorem.
When the parts of the unit are imported on different
shipments, they will be classified separately. The applicable
subheading for the plastic handle will be 3926.90.2500, HTS, which
provides for other articles of plastic...handles and knobs not
elsewhere specified or included...of plastics. The rate of duty
will be 6.5 percent ad valorem.
The applicable subheading for the glass dome will be
7013.39.1000, HTS, which provides for glassware of a kind used for
table or kitchen purposes...other: pressed and toughened (specially
tempered). The rate of duty will be 12.5 percent ad valorem.
The applicable subheading for the metal ring and clips will
be 7323.93.0030, HTS, which provides for table, kitchen or other
household articles and parts thereof, of iron or steel...of
stainless steel: other: cookingware. The rate of duty will be 3.1
percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport