The tariff classification of five glass cooking bowls from China

NY K88989 September 29, 2004 CLA-2-70:RR:NC:1:126 K88989 CATEGORY: Classification TARIFF NO.: 7013.39.2000 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of five glass cooking bowls from China Dear Ms. Marcoux: In your letter dated August 25, 2004, you requested a tariff classification ruling. The subject merchandise is referred to as “S/5 Glass Cooking Bowls” - #27420. It consists of five clear glass nesting bowls. Each bowl is designed with a plastic snap on lid. The size and capacity of each bowl are: 6 1/2 inch diameter - 4 cup capacity, 5 1/2 inch diameter - 2 cup capacity, 5 inch diameter -1 1/2 cup capacity, 4 inch diameter - 3/4 cup capacity and 3 1/2 inch diameter - 1/2 cup capacity. You indicated in a telephone conversation with this office that the unit value of each bowl is not over $3.00. The applicable subheading for the “S/5 Glass Cooking Bowls” 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 $3.00 each. The rate of duty will be 22.5 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