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0892931991-12-12HeadquartersClassification

Protest No. 1703-91-100009; glassware; pressed and toughened; specially tempered; some dicing; 7013.39.20

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Summary

Protest No. 1703-91-100009; glassware; pressed and toughened; specially tempered; some dicing; 7013.39.20

Ruling Text

HQ 089293 December 12, 1991 CLA-2 CO:R:C:M 089293 KCC CATEGORY: Classification TARIFF NO.: 7013.39.10 District Director U.S. Customs Service U.S. Customshouse 1 East Bay Street Savannah, Georgia 31401 RE: Protest No. 1703-91-100009; glassware; pressed and toughened; specially tempered; some dicing; 7013.39.20 Dear Sir: This is in response to the Application for Further Review of Protest No. 1703-91-100009, dated February 19, 1991, which pertains to the classification of glassware under heading 7013, Harmonized Tariff Schedule of the United States (HTSUSA). Laboratory Report No. 4-91-20024-002 dated October 5, 1990, and an additional laboratory report dated October 22, 1991, which included photographs and pieces of the tested glassware, were also forwarded to this office for examination. FACTS: The merchandise under consideration is Black Arocopoc Tempered Novoctime Marine Gold 20 piece set table/kitchen glassware. The Protestant, J. G. Durand International, entered the glassware under subheading 7013.39.10, HTSUSA, as "pressed and toughened (specially tempered)" glassware. Your initial Laboratory Report No. 4-91-20024-002 dated October 5, 1990, found that the products were not "pressed and toughened (specially tempered)." Accordingly, the entry was liquidated under subheading 7013.39.20, HTSUSA, which provides for "Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)...Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics...Other...Other." An additional laboratory report dated October 22, 1991, re-examined two samples of the glassware, a cup and plate. ISSUE: Is the glassware "pressed and toughened (specially tempered)" for purposes of heading 7013, HTSUSA? LAW AND ANALYSIS: At the present time the U.S. Customs Service employs a four part testing method to determine if certain glassware articles are "pressed and toughened (specially tempered)" under heading 7013, HTSUSA. Currently, Customs' test protocol includes a dimension test, a thermal shock test, a counter fall test and a center punch test. The dimension test is used to identify glass articles which could not have been pressed. The counter fall and thermal shock tests are used to determine the article's durability (toughened). The purpose of the center punch test is to break the article in order that the broken pieces may be examined for evidence of dicing (tempered). In analyzing the results of the center punch test, Customs examines the breakage pattern, number, and relative size of the fragments to see if "some" dicing of the tested glassware has occurred. Dicing occurs when the glassware breaks into small cubes of approximately equal dimensions on all six sides. In the laboratory report dated October 22, 1991, it was determined that "some" dicing did occur when the samples (a cup and plate) were subjected to the center punch test. Based upon the October 22, 1991, laboratory report, we are of the opinion that the glassware under consideration is "pressed and toughened (specially tempered)" glassware. Therefore, the glassware is properly classified under subheading 7013.39.10, HTSUSA, which provides for "Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)...Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics...Other...Pressed and toughened (specially tempered)." HOLDING: The glassware at issue is "pressed and toughened (specially tempered)" glassware and is, therefore, classified under subheading 7013.39.10, HTSUSA, which provides for "Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)...Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass- ceramics...Other...Pressed and toughened (specially tempered)." This protest should be granted in full. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest. Sincerely, John Durant, Director Commercial Rulings Division 

Related Rulings for HTS 7013.39.10

Other CBP classification decisions referencing the same tariff code.