The tariff classification of a glass article from China or Hong Kong

NY H89353 March 25, 2002 CLA-2-70:RR:NC:2:226 H89353 CATEGORY: Classification TARIFF NO.: 7013.39.2000 Ms. Khemoutie Lall Federated Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a glass article from China or Hong Kong Dear Ms. Lall: In your letter dated March 6, 2002, you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested. The subject article, which is identified as Style #1815CB623, is a two-quart, rectangular glass baking dish. The measurements are twelve inches in length by six inches in width and two inches in depth. The glass dish is designed to be inserted into a decorative metal (iron and silver-plated) stand. The stand features two handles, four legs and a metal top cover. The essential character of this article is represented by the glass baking dish. You indicated in your letter that the unit value of the glass dish is $1.60. The applicable subheading for the glass baking dish (style #1815CB623) will be 7013.39.2000, 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: other: other: valued not over $3 each. The rate of duty will be 24 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 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division