CLA-2-70:OT:RR:E:NC:4:426
Ms. Mary J. Compton
OEC Logistics, Inc.
900 S.W. 16th Street
Suite 310
Renton, WA 98057
RE: The tariff classification of drinking glasses from China
Dear Ms. Compton:
In your letter dated May 19, 2009, on behalf of your client, Fortune Products, Inc., you requested a tariff classification ruling. A photograph of the items you wish to import was submitted with your ruling request.
The merchandise under consideration is described as martini glass - item number LG-6001RGB and wine glass - item number LG-6003RGB. The upper (cup) portion of each article is composed of glass and the stem with base portion is composed of plastic. Red, blue, green and white battery-operated LED (Light Emitting Diode) lights are housed in the base.
You state in your letter that both types of glasses are used for consuming beverages and are dishwasher proof when the batteries are removed. The martini glass measures approximately 7.25 inches x 5 inches with a 7 ounce volume capacity. The wine glass measures approximately 9 inches x 3.5 inches with a 15 ounce volume capacity.
In your letter you indicated that each item is valued over thirty cents but not over three dollars.
The applicable subheading for the drinking glasses (item numbers LG-6001RGB and LG-6003RGB) will be 7013.28.2000, 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…: stemware 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.
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