CLA-2-80:S:N:N3:113 897390
Ms. Cynthia Ann Houba
World Link, Ltd.
12406 Lancelot Lane, Suite C
Carmel, IN 46033
RE: The tariff classification of shot glasses from Malaysia
Dear Ms. Houba:
In your letter dated March 28, 1994, you requested a tariff
classification ruling.
The merchandise is a shot glass made of pewter. It weighs 4
ounces and is 2 inches high. The pewter is composed of 97% tin.
At the bottom of each glass is a U.S. fifty cent piece. Since such
a coin weighs less than 1/2 ounce, the principal weight of the item
is tin.
The applicable subheading for the shot glass will be
8007.00.1010, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of tin, articles not
elsewhere specified or included of a type used for household, table
or kitchen use ... suitable for food or beverage service. The duty
rate will be 3.1 percent ad valorem.
Articles classifiable under subheading 8007.00.1010, HTS,
which are products of Malaysia are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport