The tariff classification of a glass storage kitchen article from China

NY L87882 October 26, 2005 CLA-2-70:RR:NC:1:126 L87882 CATEGORY: Classification TARIFF NO.: 7013.39.2000 Ms. Yvonne M. Whitley The Millwork Trading Co., Ltd. 1372 Broadway, 2nd Floor New York, NY 10018 RE: The tariff classification of a glass storage kitchen article from China Dear Ms. Whitley: In your letter dated September 26, 2005, on behalf of your client, Southern Living At Home, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling and will be returned to you as requested. The submitted sample, designated in your letter as “Metal & Glass Flatware Caddy” – Style #40710, consists of four glass cube-shaped storage articles placed in a four compartment metal caddy. The glass storage articles are designed to hold flatware (e.g., forks, knives, spoons, etc.). Each glass article measures approximately three inches square at the top opening and five inches in height. You indicated in your letter that the unit value of each glass storage article is not over three dollars. The applicable subheading for the four glass storage articles in metal caddy will be 7013.39.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: 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