The tariff classification of a glass kitchen/household article from Taiwan

N032867 July 29, 2008 CLA-2-70:OT:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.49.2000 Ms. Francine Ramsey Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a glass kitchen/household article from Taiwan Dear Ms. Ramsey: In your letter dated July 3, 2008, you requested a tariff classification ruling. A representative sample was submitted with your ruling request. The subject article is described as “Bacon Press” - item number 19580. The item consists of a round clear glass plate with a center plastic knob/handle. The bacon press measures approximately 7 7/8 inches in diameter. The item is designed to eliminate grease when cooking bacon on a stovetop as well as protecting oneself against grease burns. You stated in a telephone conversation with this office that the glass bacon press is not composed of pressed and toughened (specially tempered) glass. You indicated in your letter that the unit value of this article is over thirty cents but not over three dollars. The applicable subheading for the glass bacon press - item number 19580 will be 7013.49.2000, Harmonized Tariff Schedule of the United States (HTSUS), 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 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