U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
The tariff classification of a bowl, a plate and a child'smug from Spain.
NY 862602 May 17,1991 CLA-2-70:S:N:N3D:226 862602 CATEGORY: Classification TARIFF NO.: 7013.29.05; 7013.39.10 Lissa Batarse Megaware, Inc. of California 5301 Beethoven Street, Suite 101 Los Angeles, California 90066 RE: The tariff classification of a bowl, a plate and a child's mug from Spain. Dear Ms. Batarse: This is in response to your request for a tariff classification ruling, dated April 16, 1991. The items which you have submitted are a translucent glass plate (style Ebro), a translucent bowl with a two stripe pattern (style Rondo), and a child's mug (no style name). You state that all three items are composed of "tempered" glass. We have submitted the samples to the Customs laboratory and the laboratory has reported that the glass of all three items is "specially tempered." The provision applicable to the plate and bowl will be subheading 7013.39.10, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than of glass ceramics: Other: Pressed and toughened (specially tempered). The rate of duty will be 12.5 percent ad valorem. The provision applicable to the child's mug will be subheading 7013.29.05, HTS, which provides for glassware of a kind used for table,... or similar purposes: drinking glasses which are other than of glass-ceramics: Other: Pressed and toughened (specially tempered). The rate of duty will be 12.5 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
Other CBP classification decisions referencing the same tariff code.
CIT and CAFC court opinions related to the tariff classifications in this ruling.