The tariff classification of a glass cutting board with polyvinyl chloride supports from China

N146075 February 25, 2011 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7013.49.2000 Ms. Janet Pendris Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, Vermont 05495 RE: The tariff classification of a glass cutting board with polyvinyl chloride supports from China Dear Ms. Pendris: In your letter dated January 31, 2011, you requested a tariff classification ruling regarding a product described as “Citrus Glass Cutting Board” – Item # 69500. A sample was submitted with your ruling request. In accordance with your request, the sample will be returned to you. The article is a glass cutting board measuring approximately 11.75 inches in length by 20.5 inches in width by 0.25 inches in height. A picture of a lemon, a lime and an orange is incorporated within the board. The information submitted with your ruling request indicates that the product may be used when one is cutting vegetables, fruit, cheese and other food items. According to the submitted information, this table/kitchen article may also be used as a serving tray or “hot mat.” Polyvinyl chloride discs are attached under the cutting board. These discs are designed to prevent slipping and damage to surfaces. Although the information submitted with your ruling requests describes the glass which constitutes this article as “tempered,” you advised our office that this glass is not pressed and toughened (i.e., it is not specially tempered). In your letter you stated that the unit value of the cutting board is not over three dollars. The applicable subheading for the “Citrus Glass Cutting Board” (Item # 69500) will be 7013.49.2000, HTSUS, 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: 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