CLA-2-70:OT:RR:NC:N2:226
Greg Grasher, Jr.
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of decorative glass articles from Poland
Dear Mr. Grasher:
In your letter dated July 7, 2017, on behalf of your client, Costco Wholesale, you requested a tariff classification ruling. A representative sample of the item was submitted, however it was broken upon receipt.
The subject article is identified as item #402085, referred to as “3 piece stemmed glassware”. All three items are made of clear soda lime glass that are handmade, mouth blown, and not pressed and toughened (specially tempered). The small item measures 11 inches in height x 5 inches in diameter, the medium item measures 13 inches in height x 6.25 inches in diameter, and the large item measures 15.5 inches in height x 7 inches in diameter. You indicated the value of the items are between $3 and $5.
You have requested classification in 7013.28.3000, as stemware drinking glasses which have been cut or engraved, however they are not drinking glasses. Item #402085 consists of general decorative glass articles which you state are not cut or engraved.
The applicable subheading for the decorative glass articles (item #402085), will be 7013.99.8000, 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...: other glassware: other: other: valued over $3 but not over $5 each. The rate of duty will be 11.3 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 https://hts.usitc.gov/current.
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 Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division