The tariff classification of a specially tempered glass article from China

NY J84939 August 8, 2003 CLA-2-70:RR:NC:2:226 J84939 CATEGORY: Classification TARIFF NO.: 7013.39.1000 Ms. Michelle Hall Federated Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a specially tempered glass article from China Dear Ms. Hall: In your letter received on May 22, 2003, you requested a tariff classification ruling. The subject article, which is identified as style #FV03080623 - “Grand Buffet Triple Baker”, consists of three 2-quart rectangular-shaped glass baking dishes and an iron and silver-plated serving stand with lid. Each dish measures approximately 11 inches x 5 inches x 2 inches in depth and is designed to be inserted into the metal stand. The metal stand measures approximately 22 inches x 11 inches. As you requested, we are returning the iron and silver-plated metal stand with lid and one glass baking dish. The other two glass dishes were destroyed when tested in our laboratory. Analysis of the glass baking dishes in our Customs laboratory indicated that this merchandise is pressed and toughened (specially tempered). The essential character of this composite good is imparted by the glass baking dishes. The applicable subheading for the three specially tempered glass dishes with metal stand and lid 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 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division