CLA-2-70:OT:RR:NC:N1:126
Samantha Richmond
365 Holdings LLC
540 South Main Street, Suite 122 Akron, OH 44311
RE: The tariff classification of a glass beverage dispenser from China
Dear Ms. Richmond:
In your letter dated June 13, 2024, you requested a tariff classification ruling regarding a glass beverage dispenser with stainless steel spigot.
A sample of the article was submitted with your ruling request. This sample was sent to our Customs and Border Protection Laboratory for analysis. Our laboratory has now completed its analysis.
The merchandise consists of a clear soda-lime glass mason jar beverage dispenser with a stainless-steel spigot located approximately 1 inch from the bottom of the dispenser. It features a screw on stainless steel lid and mesh top with a fabric insert that depicts a logo and a silicone seal. The logo and words, “Cultures for Health,” is molded into the front of the glass. It measures approximately 10.7 inches high and 7.65 inches in diameter at its widest point. From the information you provided, the glass is used to dispense beverages. The value of the glass beverage dispenser with a stainless-steel spigot is over five dollars.
The Lab analysis confirmed the glass is not pressed and toughened (specially tempered), and it has a linear coefficient of expansion which exceeds 5 x 10-6 per Kelvin within a temperature range of 0°C to 300°C.
The glass beverage dispenser with a stainless-steel spigot is a composite good 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 the glass beverage dispenser with a stainless-steel spigot.
The applicable subheading for the glass beverage dispenser with a stainless-steel spigot will be 7013.49.6090, HTSUS, which provides for “Glassware of a kind used for table…or kitchen purposes…Other: Other: Valued over three dollars each: Other: Valued over five dollars each.” The rate of duty will be 7.2 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 at https://hts.usitc.gov/.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7013.49.6090, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 7013.49.6090, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.
For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division