The tariff classification of glass storage articles from China

N202617 May 8, 2012 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7013.49.2000 Mr. Anthony Clemente Clemente Novelties, Inc. 301 Lafayette Street Utica, NY 13502 RE: The tariff classification of glass storage articles from China Dear Mr. Clemente: In your letter, received February 1, 2012, you requested a tariff classification ruling regarding five glass storage bowls (of varying sizes) with plastic lids packaged together in a box (brand name: Michael Andrew; product number: 4010). Samples of the five bowls were submitted with your ruling request. These samples were sent to our Customs and Border Protection Laboratory for analysis. Our laboratory has now completed its analysis of these samples. The diameters of the five bowls measure 6.5 inches, five inches, 4.5 inches, four inches and 3.5 inches, respectively. In your letter you state that the value of each of these bowls is not over three dollars. In the information submitted with your ruling request, the products were described as consisting of “tempered” glass. However, analysis of the samples by our CBP laboratory determined that the glass which comprises these bowls is not specially tempered (pressed and toughened). The applicable subheading for the glass storage bowls with plastic lids (product number 4010) 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, Thomas J. Russo Director National Commodity Specialist Division