The tariff classification of two glass bakeware articles from the Czech Republic

NY D83039 November 25, 1998 CLA-2-70:RR:NC:2:226 D83039 CATEGORY: Classification TARIFF NO.: 7013.32.1000 Ms. Susan D. Klingbeil Ikea 496 W. Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification of two glass bakeware articles from the Czech Republic Dear Ms. Klingbeil: In your letter dated September 28, 1998, you requested a tariff classification ruling regarding glass bakeware. Two representative samples were submitted and were sent to our Customs laboratory in Savannah for analysis. You indicated in your letter that both samples have a linear coefficient of expansion not exceeding 5 X 10-6 per Kelvin within a temperature range of 0 degrees to 300 degrees Centigrade. Item #06118300 is an oval dish measuring approximately twelve inches by eight inches in width at its broadest point by two and one half inches in depth. Item #16118700 is a larger oval dish measuring approximately thirteen and one half inches by nine and one half inches in width at its broadest point by two and one half inches in depth. Our laboratory has determined that the two oval bakeware items have a linear coefficient of expansion not exceeding 5 X 10-6 per Kelvin within a temperature range of 0 degrees to 300 degrees Centigrade. The laboratory has also determined that the two oval bakeware items are pressed and toughened (specially tempered). The applicable subheading for the two bakeware items will be 7013.32.1000, 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 that of glass-ceramics: of glass having a linear coefficient of expansion not exceeding 5 X 10-6 per Kelvin within a temperature range of 0 degrees to 300 degrees Centigrade: 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 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