The tariff classification of five glass bakeware articles from Brazil

NY D83625 December 9, 1998 CLA-2-70:RR:NC:2:226 D83625 CATEGORY: Classification TARIFF NO.: 7013.32.1000 Mr. Michael Goetz Westech, Inc. 101 Alan Drive Harmony Business Park Newark, DE 19711 RE: The tariff classification of five glass bakeware articles from Brazil Dear Mr. Goetz: In your letter dated October 9, 1998, you requested a tariff classification ruling. Five representative samples were submitted and were sent to our Customs laboratory in Savannah for analysis. In your letter, you indicated that all five bakeware items are composed of tempered borosilicate glass. Item #81.6256-11.41 is a round tureen measuring eleven inches in diameter by three inches in depth. Item #81.6345.41 is a small oval dish measuring eleven and one half inches in length by eight inches in width by two and one half inches in depth. Item #81.6384.41 is a small souffle bowl measuring six inches in diameter by two and one half inches in depth. Item #81.6495.41 is a round baking dish measuring ten and one half inches in diameter by two and one half inches in depth. Item #81.6532.41 is a rectangular baking dish measuring ten and one quarter inches in length by six and one half inches in width by two inches in depth. Our laboratory has determined that all five 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 all five bakeware items are pressed and toughened (specially tempered). The applicable subheading for the five 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