The tariff classification of a glass cheese board set from China

NY L83458 June 8, 2005 CLA-2-70:RR:NC:1:126 L83458 CATEGORY: Classification TARIFF NO.: 7013.39.5000 Mr. Christopher Garcia Kuehne & Nagel 8200 Boggy Creek Road Suite 600 Orlando, FL 32824 RE: The tariff classification of a glass cheese board set from China Dear Mr. Garcia: In your letter dated March 11, 2005, on behalf of your client Genin Trudeau & Co., you requested a tariff classification ruling. A representative sample of item number 097-1021, which is the subject of this ruling, was sent to our Customs laboratory for analysis. You also inquired about the tariff classification of item numbers 097-1020, 097-1033 and 097-1034. These items were addressed separately under file NY L83928 dated May 6, 2005. Item number 097-1021 is a cheese serving set consisting of a round glass cheese board attached to a wooden base and storage drawer, and three serving utensils, packed in a retail box. The glass board measures approximately 12 inches in diameter. It has an attached wooden base and compartment drawer with handle on the bottom that holds three utensils. The utensils include a fork, a spreader and a long blade knife. The utensils are composed of stainless steel and have rosewood handles. You indicated in your letter that the unit value of the glass cheese board attached to wood base and storage drawer is over $3.00 but not over $5.00. You claim in your letter that the glass cheese board is composed of tempered glass. Analysis by our Customs laboratory has determined that the glass board is composed of glass that has been toughened but not pressed. Therefore, the glass board cannot be regarded as a pressed and toughened (specially tempered) product. The applicable subheading for the glass cheese board serving set will be 7013.39.5000, 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 of glass-ceramics: other: other: other: valued over $3 but not over $5 each. The rate of duty will be 15 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