CLA-2-70:OT:RR:NC:N1:126
Andy Lee
D & A Customs Services, Inc.
152 W. Walnut St., Suite 260
Gardena, CA 90248
RE: The tariff classification of three glass bakeware articles from Korea
Dear Mr. Lee:
In your letter dated June 5, 2019, on behalf of your client, Lock & Lock Co., Ltd., you requested a tariff classification ruling. Two representative samples were submitted and were sent to our Customs laboratory in Savannah for analysis. Our laboratory has now completed its analysis.
The merchandise under consideration consists of three glass bakeware articles referred to as “Oval Glass Containers, Set Item Number, LLG890CLQ4”.
The glass bakeware article, Item Number LLG888 (two per set), measures approximately 9 inches long by 6 inches wide by 3 ½ inches high, Item Number LLG889, measures approximately 11.33 inches long by 7 ½ inches wide by 4.29 inches high, and Item Number, LLG890, measures approximately 13 ½ inches long by 9 inches wide by 5 inches high. All glass bakeware articles are oval shaped.
From the information you provided, the three glass bakeware articles consist of clear glass, and are not pressed or toughened (specially tempered), nor cut or engraved. They include locking polypropylene lids that come in various colors to include red, clear, copper, winter green, crystal blue, and burgundy. The unit value of the glass bakeware article for Item Number LLG888, is $2.60 each, Item Number LLG889, is $3.50 each, and Item Number LLG890, is $4.72 each. The bakeware articles are used to bake, serve, and store food items.
Laboratory analysis has determined that the three glass bakeware articles are borosilicate glass, and not pressed and toughened (specially tempered), nor are they cut or engraved. The three
bakeware items have a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0 degrees centigrade to 300 degrees centigrade.
The glass bakeware articles with polypropylene lids are composite goods comprised of different materials that are classifiable in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The glass component provides the essential character of these items.
The applicable subheading for the glass bakeware article, Item Number LLG888 will be 7013.42.2000, 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 that of glass-ceramics: Of glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0 degrees Centigrade to 300 degrees Centigrade: Other: Valued not over $3 each”. The rate of duty will be 22.5 percent ad valorem.
The applicable subheading for the glass bakeware articles, Item Number LLG889 and LLG890 will be 7013.42.3000, HTSUS, which provides for “Glassware of a kind used for table (other than drinking glasses) or kitchen purposes, other than that of glass-ceramics: Of glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0 degrees to 300 degrees Centigrade: 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 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