The tariff classification of a specially tempered glass baking dish from the Czech Republic

NY K80145 December 10, 2003 CLA-2-70:RR:NC:1:126 K80145 CATEGORY: Classification TARIFF NO.: 7013.39.1000 Ms. Susan D. Klingbell IKEA 496 W. Germantown Pike Plymouth Meetng, PA 19462 RE: The tariff classification of a specially tempered glass baking dish from the Czech Republic Dear Ms. Klingbell: In your letter dated October 23, 2003, 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, which you referred to as “Kurir Pot/Microwave Dish with Lid” - article #20055765, is a seven-inch round glass baking dish with two handles and a removable lid. You indicated your letter that this product is designed for oven and/or microwave use and is sold in your kitchen department. 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 specially tempered glass baking dish 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