CLA-2-70:RR:NC:1:126 L81643

Mr. Ted Conlon
Fourstar Group, Inc.
61 South Street
Suite 190
Hopkinton, MA 01748

RE: The tariff classification of three drinking glasses from Bulgaria

Dear Mr. Conlon:

In your letter dated December 22, 2004, you requested a tariff classification ruling. Three representative items were submitted with your ruling request and were sent to our Customs laboratory for analysis.

In your letter, you stated that the three drinking glasses were composed of tempered glass. The volume capacity of each glass is 150ml, 200ml and 250ml. You indicated in your letter that the unit value of each glass is over $0.30 but not over $3.00.

Our Customs laboratory has determined that the three drinking glasses are composed of glass that has not been pressed and toughened (specially tempered) glass.

The applicable subheading for the three drinking glasses will be 7013.29.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: drinking glasses, other than of glass-ceramics: other: other: valued over $0.30 but not over $3.00 each. The rate of duty will be 22.5 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 646-733-3027.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division