The tariff classification of a glass cutting board from China

NY L87526 January 3, 2006 CLA-2-70:RR:NC1:126: L87526 CATEGORY: Classification TARIFF NO.: 7013.39.2000 Ms. Diana Murphy Kerr-Hays Company 118 Foxley Lane P.O. Box 711 Ligonier, PA 15658 RE: The tariff classification of a glass cutting board from China Dear Ms. Murphy: In your letter, dated September 8, 2005, you requested a tariff classification ruling regarding a glass cutting board. You stated that the product will be imported in a ten-inch size and in a twelve-inch size. You stated that the article will be imported with a smooth top as well as a textured top. A sample of the item with the smooth top was submitted with your ruling request. The submitted sample is a glass cutting board with a diameter of 29.6 centimeters and a thickness of 4.9 millimeters. The image of a dartboard appears on the sample. There are three rubber supports beneath the glass board. The sample was sent to our Customs and Border Protection Laboratory for analysis. The laboratory has now completed its analysis of the sample. In your letter you stated that the product will be used as a cheese cutting board. You indicated that the value of a single ten-inch cutting board will not be over three dollars. You also indicated that the value of a single twelve-inch cutting board will not be over three dollars. Your letter states that the product consists of tempered glass. You suggested that the cutting board should be classified in subheading 7013.39.1000, 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: pressed and toughened (specially tempered). However, analysis of the cutting board by our Customs laboratory has determined that this article does not consist of pressed and toughened (specially tempered) glassware. The laboratory found that although the glass that comprises this product has been toughened, it has not been pressed. Therefore, the article cannot be classified as pressed and toughened (specially tempered) glassware in subheading 7013.39.1000, HTS. The applicable subheading for the glass cutting board will be 7013.39.2000, 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: valued not over three dollars each. The rate of duty will be 22.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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