The tariff classification of martini glasses and a metal shaker from China

NY L87162 September 9, 2005 CLA-2-70:RR:NC1:126: L87162 CATEGORY: Classification TARIFF NO.: 7013.29.2000 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of martini glasses and a metal shaker from China Dear Mr. Stinson: In your letter, dated August 19, 2005, you requested a tariff classification ruling. A sample was submitted with your ruling request. The sample will be returned to you in accordance with your request. The merchandise is a set, item XHW, consisting of two eight ounce martini glasses and a twelve ounce stainless steel shaker. Each martini glass is approximately seven inches in height. The shaker is approximately six and a half inches tall. In your letter you indicated your opinion that the merchandise should be classified in subheading 7323.93.00, Harmonized Tariff Schedule of the United States (HTS), under the provision for table, kitchen or other household articles of stainless steel. However, the essential character of this set is imparted by the martini glasses, not the shaker. In terms of function, appearance and value, the glasses are the most important components in the set. Therefore the merchandise cannot be classified in subheading 7323.93.00, HTS. You indicated that the value of each glass is over thirty cents but not over three dollars. The applicable subheading for the set of martini glasses and a shaker will be 7013.29.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for drinking glasses…other: other: valued over thirty cents but not over three dollars 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