CLA-2-70:OT:RR:NC:N1:126
Donna Palermo
Mid America Overseas, Inc.
11 Commerce Drive
Cranford, New Jersey 08816
RE: The tariff classification of a drinking glass from China
Dear Ms. Palermo:
In your letter dated November 14, 2019, you requested a tariff classification ruling, on behalf of your client, Sysgo Guest Supply LLC, for a drinking glass.
A sample of the drinking glass was submitted with your ruling request. The sample was sent to our Customs and Border Protection laboratory for analysis. Our laboratory has now completed its analysis.
The merchandise under consideration consists of a drinking glass which will be imported into the United States in boxes of twelve glasses per case. The glass is made of clear soda lime glass and measures approximately 3.62 inches high by 3.15 inches in diameter at its widest point. The glass has vertical ridges around the bottom. From the information you provided, you state the value of each glass is over thirty cents but not over three dollars each.
Our laboratory confirmed the glass is not pressed and toughened (specially tempered) glassware. The glass is neither cut, nor engraved.
The applicable subheading for the drinking glass will be 7013.37.2090, 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 thirty cents but not over three dollars each. The rate of duty will be 22.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7013.37.2090, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 7013.37.2090, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division