The tariff classification of a glass handled cup from Mexico

N254733 September 4, 2014 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7013.37.2000 Ms. Elizabeth Kessens Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a glass handled cup from Mexico Dear Ms. Kessens: In your letter dated June 20, 2014 you requested a tariff classification ruling. The subject merchandise is identified as the “Glass Irish Coffee Mug with Foot”, Style 3042/SKU 1-403-7001. It is a handled, footed cup, made of glass, which measures approximately five inches high by three inches in diameter at its widest points. A sample was submitted with your ruling request and was sent to our U.S. Customs and Border Protection Laboratory for analysis. This analysis has now been completed. Our laboratory has determined that this glass is not specially tempered (i.e., not pressed and toughened). From the information you provided, the unit value of the handled glass cup, which is designed for use as a drinking glass, is over thirty cents but not over three dollars. The applicable subheading for the “Glass Irish Coffee Mug with Foot”, Style 3042/SKU 1-403-7001, will be 7013.37.2000, 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 drinking glasses, other than of glass-ceramics: Other: Other: Valued over $0.30 but not over $3 each.” The general 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 Nicole Sullivan at nicole.sullivan@dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division