CLA-2-70:OT:RR:NC:N2:226
Ms. Laura DeSimone
Steelite International America
154 Keystone Drive
New Castle, PA 16105
RE: The tariff classification of glass stemware from Spain and Italy
Dear Ms. DeSimone:
In your letter dated October 8, 2014 you requested a tariff classification ruling on five styles of glassware items. Two samples of each style were submitted with your ruling request. The samples were sent for analysis to our 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: Kalix – S4970Q591, Dulcinea – S4983Q671, Sara – S4981Q661, Bodega – S4912Q014, and Nonix – S4932Q250.
Kalix is a goblet, with a round shaped bowl, which measures approximately 7.5 inches high. It holds approximately 11.75 ounces of liquid. Dulcinea is a wine glass, with a round shaped bowl, which measures approximately 6.75 inches high. It holds approximately 8.50 ounces of liquid. Sara is a wine glass, with a round shaped bowl, which measures approximately 7.25 inches high. It holds approximately 8.5 ounces of liquids. You state in your letter that the country of origin is Italy for the styles Kalix and Dulcinea and Spain for the style Sara. Bodega is a drinking glass, tapered from top to bottom, which measures approximately 4.75 inches high. It holds approximately 17 ounces of liquids. You state in your letter that the country of origin for this item is Spain. Nonix is a drinking glass, designed midway with a curved shape, which measures approximately 6 inches high. It holds approximately 19.75 ounces of liquids. You state in your letter that the country of origin for this item is Spain.
The items are composed of a clear and transparent glass. In your letter you indicated that these glassware products consist of specially tempered glass – i.e., glass that has been both pressed and toughened.
Analysis of the stemmed glassware by our laboratory indicates that Kalix – S4970Q591, Dulcinea – S4983Q671, and Sara – S4981Q661 are toughened and tempered but not pressed. Therefore, these products cannot be classified as pressed and toughened (specially tempered).
Analysis of the drinking glassware by our laboratory indicates that styles Bodega – S4912Q014 and Nonix – S4932Q250 are pressed and toughened (specially tempered) glass.
You have advised our office that the unit value of each of these glass items is over thirty cents but not over three dollars.
The applicable subheading for the stemmed glassware (styles Kalix – S4970Q591, Dulcinea – S4983Q671 and Sara – S4981Q661) 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 purpose (other than that of heading 7010 or 7018): Stemware drinking glasses, other than of glass-ceramics: Other: Other: Valued over $0.30 but not over $3 each.” The general rate of duty will be 22.5 percent ad valorem.
The applicable subheading for the drinking glassware (styles Bodega – S4912Q014 and Nonix – S4932Q250) will be 7013.37.0500, HTSUS, which provides for “Table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): Other drinking glasses, other than of glass ceramics: Other: Pressed and toughened (specially tempered).” The general 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