CLA-2-70:RR:NC1:126: L86298

Ms. Patricia Ramsey
Harry F. Long, Inc.
7505 NW Tiffany Springs Parkway
Suite 330
Kansas City, MO 64153

RE: The tariff classification of drinking glasses from the Czech Republic

Dear Ms. Ramsey:

In your letter dated June 30, 2005, on behalf of Leonard Florence Co., you requested a tariff classification ruling regarding two drinking glasses from the Czech Republic.

Samples were submitted with your ruling request. The samples were labeled with the style numbers of the products – 4S032/580 and 4S032/700.

These samples were sent to our Customs laboratory for analysis. The laboratory has now completed its analysis of the drinking glasses.

You indicated that the value of each glass is over thirty cents but not over three dollars.

In your letter you contend that these articles are “tempered” and you asked whether they could be classified as pressed and toughened (specially tempered) drinking glasses in subheading 7013.29.05, Harmonized Tariff Schedule of the United States (HTS). However, our laboratory has determined that the glasses are not pressed and toughend (specially tempered). Therefore, they cannot be classified in subheading 7013.29.05, HTS.

The applicable subheading for the drinking glasses will be 7013.29.2000, HTS, which provides for drinking glasses…other: other: valued over thirty cents but not over three dollars 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