CLA-2-70:RR:NC:2:226 C84574
Ms. Kimberly Fathauer
A.W. Fenton Co., Inc.
1157 Rarig Avenue
Columbus, Ohio 43219-2357
RE: The tariff classification of glass kitchenware from Brazil
Dear Ms. Fathauer:
In your letter dated February 10, 1998, on behalf of your client, Consolidated Stores Corp., you requested a tariff classification ruling regarding five glass kitchenware items. Representative samples of the items were submitted and were sent to our Customs laboratory for analysis.
You indicated in your letter that the following articles are composed of pressed and toughened (specially tempered) glass: item #SM-6512 "Measuring Cup" (2 Cup), item #SM-6518 "Measuring Cup" (1 Cup), item #SM-6216 "Rectangular Loaf Dish", item #SM-6222 "Square Baking Dish" and item #SM-6344 "Oval Baking Dish". Our laboratory confirmed that these articles are pressed and toughened (specially tempered) with the exception of item #SM-6512 "Measuring Cup" (2 Cup). The unit value for item #SM-6512 is $1.88.
The applicable subheading for the specially tempered glass kitchenware items 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.
The applicable subheading for the glass measuring cup (item #SM-6512) will be 7013.39.2000, HTS, which provides for glassware of a kind used for table or kitchen purposes: other: other: valued not over $3 each. The rate of duty will be 27 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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division