CLA-2-70:OT:RR:NC:2:226
Ms. Laura DeSimone
Steelite International America
154 Keystone Drive
New Castle, PA 16105
RE: The tariff classification of glassware from Spain
Dear Ms. DeSimone:
In your letter dated May 7, 2014, you requested a tariff classification ruling on four styles of glassware items. Two samples of each style were submitted with your ruling request.
The samples were sent for analysis to our U.S. Customs and Border Protection Laboratory. Our laboratory has now completed its analysis.
The subject merchandise is identified as the following glassware patterns and catalog numbers: Conil – V0225 A12 CONIL 56; Merlot – V766 A12 MERLOT 17; Merlot – V0097 YP12 MERLOT 42; and Syrah – V0176 FA6 SYRAH 58.
CONIL 56 is a tumbler with a tapered bottom. The glass measures approximately six inches high and has a diameter of four inches. It holds eighteen and three quarters fluid ounces.
MERLOT 17 is a tumbler with a slightly tapered bottom. The glass measures approximately six inches high and has a diameter of four inches. It holds seventeen fluid ounces.
MERLOT 42 is a stemmed wine glass with a round shaped bowl. The glass measures approximately eight inches high. It has a diameter of three inches which narrows slightly towards the base of the bowl. It holds fourteen and one half fluid ounces.
SYRAH 58 is a stemmed wine glass with a tulip shaped bowl. The glass measures approximately nine inches high. It has a rim diameter of three inches which increases to approximately four inches towards the base of the bowl. It holds nineteen and one half fluid ounces.
The items are composed of a clear and transparent glass. In your letter you indicated that these glassware items consist of specially tempered glass – i.e., glass that has been both pressed and toughened.
Analysis of the samples by our laboratory has verified that these articles consist of pressed and toughened (specially tempered) glass.
You advised our office that the unit value of each of these glasses is over thirty cents but not over three dollars.
The applicable subheading for the MERLOT 42 and SYRAH 58 stemmed glassware will be 7013.28.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glassware of a kind used for table, kitchen, toilet, office…stemware drinking glasses, other than of glass-ceramics: other: pressed and toughened (specially tempered). The rate of duty will be 12.5 percent ad valorem.
The applicable subheading for the CONIL 17 and MERLOT 17 tumbler drinking glasses, will be 7013.37.0500 HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office…other drinking glasses, other than of glass-ceramics:…other: pressed and toughened (specially tempered). The rate of duty will be 12.5 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 Nicole Sullivan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division