CLA-2-70:OT:RR:NC:N4:426
Ms. Heather Mooney
QVC, Inc.
1200 Wilson Drive
West Chester, PA 19380-4262
RE: The tariff classification of a glass press from Thailand
Dear Ms. Mooney:
In your letter dated December 8, 2009, you requested a tariff classification ruling regarding a glass press, item number K28679.
A sample of the article was submitted with your ruling request. This sample was sent to our Customs and Border Protection Laboratory for analysis. Our laboratory has now completed its analysis.
The product is a square glass press (with a plastic handle) measuring nine inches by nine inches. It will be used in the preparation of food.
You advised our office that the unit value of the glass press is over five dollars.
In your letter you indicated that this product was pressed and toughened (specially tempered) glassware.
In order to be classified as specially tempered glassware, an article should be both pressed and toughened. Analysis by our Custom and Border Protection confirmed that the glass press was tempered (toughened) but could not confirm that is was pressed. The laboratory could not detect an obvious mark indicating that this article was pressed. However, it is possible that in manufacturing the article the producer covered or hid the mark or marks created by the pressing. Classification depends on whether the glass press has in fact been both pressed and toughened.
When the glass which comprises this article - glass press, item number K28679 - is both pressed and toughened (i.e., specially tempered), the applicable subheading for the product will be 7013.49.1000, 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…glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than of glass-ceramics: other: pressed and toughened (specially tempered). The rate of duty will be 12.5 percent.
When the glass which comprises this article - glass press, item number K28679 - is toughened but not pressed (i.e., not specially tempered), the applicable subheading for the product will be 7013.49.6000, 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…glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than of glass-ceramics other: other: valued over three dollars each: other: valued over five dollars each. The rate of duty will be 7.2 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