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

NY E86615 December 1, 1999 CLA-2-70:RR:NC:2:226 E86615 CATEGORY: Classification TARIFF NO.: 7013.32.1000 Ms. Laura Yeager Ikea Plymouth Commons 496 W. Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification of three glass bakeware articles from the Czech Republic Dear Ms. Yeager: In your letter dated August 27, 1999, you requested a tariff classification ruling. Three representative samples were submitted and were sent to our Customs laboratory in Savannah for analysis. You indicated in your letter that the three submitted samples may 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 #36118600 is a rectangular shaped baking dish measuring twelve inches by seven and one-half inches by two and one-quarter inches in depth. Item #96118800 is an elliptical shaped baking dish measuring eleven and one-half inches by eight inches by two and one-half inches in depth. Item #76118900 is also an elliptical shaped baking dish measuring thirteen and one-half inches by nine and one-half inches by two and one-half inches in depth. Our Customs laboratory has determined that all three 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 three bakeware items are pressed and toughened (specially tempered). The applicable subheading for the three glass bakeware articles 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 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division