CLA-2-70:OT:RR:NC:N4:426
Ms. Lois York
Lois & Friends
7618 Whileaway Road East
Park City, UT 84098
RE: The tariff classification of drinking glasses from China
Dear Ms. York:
In your letter dated March 29, 2010, you requested a tariff classification ruling regarding four stemware
drinking glasses (Style Numbers MK-H000190-7, MK-H000190-6a, MK-H000190-2G1, MK-H000190-
3G1-b). Pictures of these products (which you referred to as “Halloween wine glasses”) were submitted
with your ruling request.
The items are decorated with humorous phrases and images of a witch, a spider, a mummy and candy
corn. The words “Happy Halloween” appear beneath the base of some of these glasses.
You advised our office that the glasses are simply painted on the surface. You also advised us that the unit
value of each glass is over thirty cents but not over three dollars.
In your letter you asked whether these products could be classified as festive articles in subheading
9505.90.60, Harmonized Tariff Schedule of the United States (HTSUS). However, not all of these articles
are decorated with images or motifs which are regarded as symbols of the holiday of Halloween. For
example, mummies and spiders are not regarded as symbols of Halloween. More significantly, none of these
drinking glasses (even those which may be decorated with Halloween symbols) may be classified as festive
articles in heading 9505 because all of these items are utilitarian articles. Note 1 (v) of Chapter 95 of the
HTSUS specifically excludes utilitarian articles from classification as festive articles.
The applicable subheading for the “Halloween wine glasses” (Style Numbers MK-H000190-7, MK-
H000190-6a, MK-H00190-2G1, MK-H000190-3G1-b) 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