The tariff classification of a glass drinking cup from Taiwan

NY D86846 February 19, 1999 CLA-2-70:RR:NC:2:226 D86846 CATEGORY: Classification TARIFF NO.: 7013.29.2000 Ms. Laurie Losey Alexander International 3800 Century Blvd., Unit A Inglewood, CA 90303 RE: The tariff classification of a glass drinking cup from Taiwan Dear Ms. Losey: In your letter dated January 11, 1999, on behalf of Oggi Corp., you requested a tariff classification ruling. A representative sample of the item was submitted and was sent to our Customs laboratory for analysis. The subject article, which is identified as “Kool Cup,” is a drinking cup that has a plastic outer body with a removable screw-on/off lid, and a glass insert (liner). The item features a plastic flip-up button top that opens and closes the lid without removing the lid. You indicated that there is a plastic pad beneath the glass insert to help prevent breakage. A small brochure, which was submitted with the article, indicated that the glass liner is the component which keeps the beverage cool. You stated that the unit value for this item is $1.87. Our Customs laboratory has determined that the submitted sample does not contain vacuum properties. We have concluded that neither the plastic component nor the glass component imparts the essential character of this composite article. With reference to General Rule of Interpretation 3(c), Harmonized Tariff Schedule of the United States (HTS), the classification of the composite good will be governed by the subheading which appears last in numerical order among those which equally merit consideration. In this instance, the competing subheadings are 3924.10.5000 and 7013.29.2000. The applicable subheading for the glass drinking cup “Kool Cup” will be 7013.29.2000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes...: drinking glasses, other than that of glass-ceramics (con): other: other: valued over $0.30 but not over $3.00 each. The rate of duty will be 26.2 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 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division