The tariff classification of a glass mug from Taiwan

NY G84441 December 1, 2000 CLA-2-70:RR:NC:2:226 G84441 CATEGORY: Classification TARIFF NO.: 7013.29.2000 Ms. Traci Manuel Virgo III Ltd. 766 Knox Court Yardley, PA 19067 RE: The tariff classification of a glass mug from Taiwan Dear Ms. Manuel: In your letter dated November 21, 2000, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request. The subject article is a glass mug that is inserted into a metal holder with plastic handle. You indicated that this item will be used in cafes for serving coffee and hot chocolate. The essential character of this item is represented by the glass mug. The applicable subheading for the glass mug with metal holder will be 7013.29.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: drinking glasses, other than glass-ceramics: other: other: valued over $0.30 but not over $3 each. The rate of duty will be 25.5 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