CLA-2-70:RR:NC:1:126 K88476

Ms. Terry Mineo
World Kitchen, Inc.
5500 N. Pearl Street
Rosemont, IL 60018

RE: The tariff classification of a glass cookware cover from China

Dear Ms. Mineo:

In your letter dated August 3, 2004, you requested a tariff classification ruling. A representative sample of the item you wish to import was submitted with your ruling request.

Item #1050779 is a 12” / 30 cm clear glass cookware cover with a stainless steel rim and knob handle. You indicated in your letter that the item is composed of tempered glass and produced by an automatic machine. The article is designed to fit on saucepans or frying pans.

When the glass cover is produced by an automatic machine, the applicable subheading will be 7010.20.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoppers, lids and other closures, of glass: produced by automatic machine. The rate of duty will be 2.5 percent ad valorem.

When the glass cover is not produced by an automatic machine, the applicable subheading will be 7010.20.3000, HTS, which provides for stoppers, lids, and other closures of glass: other. The rate of duty will be 5.2 percent ad valorem.

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,

Robert B. Swierupski
Director,
National Commodity
Specialist Division