CLA-2-70:OT:RR:E:NC:1:126
Ms. Erica Jehling
IN-Concept, Inc. 946 Calle Amanecer
Suite L
San Clemente, CA 92673
RE: The tariff classification of drinking glasses from China
Dear Ms. Jehling:
In your letter dated April 14, 2008, you requested a tariff classification ruling regarding three drinking glasses.
You stated that each of these drinking glasses would be adorned with the logo of a college or professional football team.
The first item is a “collector’s shot glass” with a volume of 1.5 ounces. An engraved football appears on the bottom of this glass. The unit value of the shot glass is not over thirty cents.
The second item is a “collector’s pint glass” with a volume of 16 ounces. An engraved football appears on the bottom of this glass. The unit value of the pint glass is over thirty cents but not over three dollars.
The third item is a “collector’s football glass” with a volume of 23 ounces. This glass is a tumbler molded in the shape of a football. The unit value of the “football” glass is over thirty cents but not over three dollars.
The applicable subheading for the shot glass will be 7013.37.1000, 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: other: valued not over thirty cents each. The rate of duty will be 28.5 percent ad valorem.
The applicable subheading for the pint glass and the “football” glass will be 7013.37.2000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes… other drinking glasses: other: other: valued over thirty cents but not over three dollars each. The 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 Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division