The tariff classification of glass baking dishes with silverserving baskets from Turkey, Hong Kong and China.

NY 865574 AUG 26 1991 CLA-2-70:S:N:N1:113 865574 CATEGORY: Classification TARIFF NO.: 7013.32.2000; 7013.39.2000 Ms. Rebecca Cheung R.H. Macy Corporate Buying 11 Penn Plaza N.Y. N.Y. 10001 RE: The tariff classification of glass baking dishes with silver serving baskets from Turkey, Hong Kong and China. Dear Ms. Cheung: In your letter dated July 29, 1991 you requested a tariff classification ruling. The samples that you submitted consisted of a square glass baking/ serving dish with a hand woven silver plated steel basket, and a round glass baking/serving dish which when imported will also have a matching basket. The glass dish gives this composite good its essential character. We are returning the square silver plated steel basket and round glass baking dish. The square baking dish was destroyed when tested in our laboratory. Analysis of the glass baking dish in our Customs Laboratory indicated that this merchandise is not pressed and toughened (specially tempered). The applicable subheading for the merchandise as an entirety, when the glass has a linear co-efficient of expansion not exceeding 5 X 10-6 per Kelvin within a temperature range of 0oC to 300oC, will be 7013.32.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table or kitchen purposes... of glass having a linear coefficient of expansion not exceeding 5 X 10-6 per Kelvin within a temperature range of 0oC to 300oC: other: valued not over three dollars each. The rate of duty will be 30 percent ad valorem. When made of any other type of glass, the applicable subheading for the merchandise will be 7013.39.2000, HTS, under the provision for glassware of a kind used for table or kitchen purposes... other: other: valued not over three dollars each. The rate of duty will be 30 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