The tariff classification of a specially tempered glass article from Italy

NY G84902 February 15, 2001 CLA-2-70:RR:NC:2:226 G84902 CATEGORY: Classification TARIFF NO.: 7013.39.1000 Mr. Ralph M. Navedo Union-Transport Corp. 39 Broadway New York, NY 10006 RE: The tariff classification of a specially tempered glass article from Italy Dear Mr. Navedo: In your letter dated November 22, 2000, on behalf of your client, Fratelli Guzzii, 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 is a glass baking dish with a plastic thermal container and lid. The glass dish fits into the thermal container. A brochure that was submitted with your letter indicates that the thermal container enables the food to be kept warm or cold for a longer period of time. The glass dish gives the merchandise its essential character. An analysis of the glass baking dish in our Customs laboratory indicates that this article is pressed and toughened (specially tempered). The applicable subheading for the glass baking dish with thermal container will be 7013.39.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table or kitchen purposes...other: 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