CLA-2-70:RR:NC:1:126 L85733
Ms. Joanne Harmon
CVS/pharmacy
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a glass cutting board, 4 glass coasters and 4 stainless steel cheese spreader knives from China
Dear Ms. Harmon:
In your letter dated June 14, 2005, you requested a tariff classification ruling. A representative sample of the product you wish to import was submitted with your ruling request. The glass cutting board was sent to our Customs laboratory for analysis.
The submitted sample, designated in your letter as CVS item number 321577 - “14 Piece Deluxe Wine Cheese Set”, consists of one glass cutting board inserted into a wood holder, four glass coasters, four wine charms, four cheese spreader knives, and one wooden knife block. The glass cutting board has rounded corners and features a color print motif of wine bottles and wine glasses. The measurements of the glass cutting board are 15 inches by 4 ½ inches. Each glass coaster has a color print motif of a winery, wine bottles, wine, cheese and crackers. The coasters measure approximately 3 ¾ inches by 3 ¾ inches. Each cheese spreader has a stainless steel blade and a decorative three-dimensional plastic resin handle. The resin handles are in the shape of grapes, cheese, a grape vine and two bottles of wine. The cheese spreader knives measure approximately 4 inches in length. The wooden block has four storage slots designed for the cheese spreader knives.
You claim in your letter that the glass cutting board is composed of tempered glass. Analysis by our Customs laboratory has determined that the glass cutting board is composed of glass that has been toughened (tempered) but not pressed. Therefore, the glass cutting board cannot be regarded as a pressed and toughened (specially tempered) product.
You indicated in your letter that the unit value of the glass cutting board and the unit value of each glass coaster is not over $3.00 each.
The applicable subheading for the tempered glass cutting board and the four glass coasters will be 7013.39.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: 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 $3.00 each. The rate of duty will be 22.5 percent ad valorem.
The applicable subheading for the four stainless steel cheese spreader knives with wood block will be 8215.99.5000, HTS, which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: other: other: other (including parts). The rate of duty will be 5.3% ad valorem.
Regarding the wine charms, we do not have sufficient information to issue a tariff classification ruling. Please submit the additional information indicated below.
You indicated in your letter that each wine charm consists of a metal ring with plastic beads and a charm in the form of a wine bottle. You further indicated that each charm is composed of plastics material agglomerated with natural stone powder. However, based on a visual examination of the charm, it appears that the item is composed of some type of metal. In order to classify this item, please indicate exactly what the charm is composed of. If the charm is composed of metal, please identify the type of metal. If the charm is composed of some other material, please identify the material that comprises the wine charm.
When this information is available, you may wish to consider resubmission of your request regarding the wine charms. If you decide to resubmit your request, please resubmit the wine charm sample and a copy of your original letter, along with any additional information requested in this notice.
Please mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.
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