CLA-2-70:OT:RR:NC:N1:126
Lee C Stipp
1521 Castec Dr.
Sacramento, CA 95864
RE: The tariff classification of glass stemware from Germany.
Dear Mr. Stipp:
In your letter dated September 24, 2018, you requested a tariff classification ruling.
A sample of the glass stemware was submitted with your ruling request. The sample was sent for analysis to our Customs and Border Protection Laboratory. Our laboratory has now completed its analysis. The subject merchandise is described as “machine formed crystalline glass”. From the information provided, you state the glass is used to hold liquid beverages for consumption of wine, beer, spirits, water, juice, and carbonated beverages.
The “machine formed crystalline glass” is a goblet, with a round shaped bowl, which measures approximately 6 ½ inches high by 2 ½ inches in diameter. You state in your letter that the country of origin is Germany. The items are composed of clear and transparent glass. In your letter you indicated that the products consist of pressed and toughened (specially tempered) glass. There are six glasses packed in each box. The unit value of each glass is over thirty cents but not over three dollars.
The Lab analysis has determined that the “machine formed crystalline glass” is not pressed and toughened (specially tempered), nor is it lead crystal.
The applicable subheading for the glass stemware 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.
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 the 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