CLA-2-70:OT:RR:NC:N2:226
Ms. Janet Pendris
Hampton Direct
291 Hurricane Lane
P.O. Box 1199
Williston, Vermont 05495
RE: The tariff classification of a glass Lazy Susan from China
Dear Ms. Pendris:
In your letter dated June 4, 2010, you requested a tariff classification ruling regarding a product described as
“Tempered Glass Lazy Susan (Item # 68440).”
A sample was submitted with your ruling request. The sample was sent to our Customs and Border
Protection Laboratory for analysis. Our laboratory has now completed its analysis.
The product is a rotating tray consisting of two circular glass pieces of different sizes. Each piece is flat and
has rounded edges.
The larger circle has an average diameter of 337.14 millimeters and an average thickness of 3.62
millimeters. The smaller circle has an average diameter of 200 millimeters and an average thickness of 3.63
millimeters.
Each of these circular glass pieces has a metal piece attached to the center. The smaller piece has four
plastic pads on the bottom.
The information submitted with your letter indicates that the Lazy Susan will be used as a table/kitchen
article for serving food.
In your letter you claim that the glass which comprises the Lazy Susan is tempered.
In order to be classified as specially tempered glassware in subheading 7013.49.10, Harmonized Tariff
Schedule of the United States (HTSUS), a glass table/kitchen article must be both pressed and toughened. If
a glass product is merely tempered but not specially tempered (not pressed and toughened), it cannot be
classified as specially tempered glassware.
Although analysis of the Lazy Susan by our Customs and Border Protection Laboratory found that the glass
was tempered, this analysis revealed no evidence that the glass was pressed. Therefore, this article cannot
be classified as pressed and toughened (specially tempered) glassware in subheading 7013.49.10, HTSUS.
In your letter you indicate that the unit value of the Lazy Susan is not over three dollars.
The applicable subheading for the glass Lazy Susan will be 7013.49.2000, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for glassware of a kind used for table (other than drinking
glasses) or kitchen purposes other than of glass-ceramics: other: other: valued 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