The tariff classification of a glass dessert plate from Brazil

NY 810068 May 17, 1995 CLA-2-70:S:N:N3:226 810068 CATEGORY: Classification TARIFF NO.: 7013.39.2000 Ms. Mary Margaret Johnstone Northeast Florida Trading Company 8421 Baymeadows Way Suite 2 Jacksonville, Florida 32256 RE: The tariff classification of a glass dessert plate from Brazil Dear Ms. Johnstone: In your letter dated April 19, 1995, you requested a tariff classification ruling regarding a glass dessert plate. You indicated that this item was not specially tempered. A sample was submitted with your request. The plate is clear and colorless and approximately seven inches in diameter. A sample of this item was submitted to our Customs laboratory for analysis. The laboratory confirmed that the plate was not specially tempered. In a telephone conversation with this office you indicated that the unit value of the plate is less than one dollar. The applicable subheading for the glass plate will be 7013.39.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table or kitchen purposes...other: other: valued not over $3 dollars each. The rate of duty will be 29.2 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport