The tariff classification of wine glasses from Austria

N200619 March 15, 2012 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7013.28.2000 Mr. Martin Richter Wine-Glass, Ltd. Dr. Graberstr. 17 Landskron, Austria 9523 RE: The tariff classification of wine glasses from Austria Dear Mr. Richter: In your letter, dated January 13, 2012, you requested a tariff classification ruling regarding two wine glasses. Samples of these items were submitted with your ruling request. The samples were sent to our Customs and Border Protection Laboratory for analysis. Our laboratory has now completed its analysis of these glasses. The submitted samples were labeled with the names “In Vino Veritas” and “Vinophil.” You advised our office that the unit value of each of these glasses is over thirty cents but not over three dollars. Although your letter described the products as “tempered’ our laboratory has determined that they do not consist of specially tempered (pressed and toughened) glass. The applicable subheading for the wine glasses will be 7013.28.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): stemware drinking glasses, other than of glass-ceramics: other: other: valued over thirty cents but 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, Thomas J. Russo Director National Commodity Specialist Division