CLA-2-70:OT:RR:NC:N1:126
Melissa Lehmann
M.Z. Berger & Co., Inc.
353 Lexington Avenue, 14th Floor New York, NY 10016
RE: The tariff classification of glassware from China
Dear Ms. Lehmann:
In your letter dated January 2, 2025, you requested a tariff classification ruling. A sample was received and will be returned to you per your request.
The article consists of a drinking glass, stainless-steel straw, and bamboo lid with an inner silicone ring. Item Number GHG194 features the character “Jiji” from the movie “Kiki's Delivery Service”. The drinking glass measures approximately 5.7 inches high and has a diameter of 3 inches at its widest point.
The item is composed of clear transparent soda lime glass. In your letter, you indicated that the glassware item is not specially tempered glass – i.e., glass that has not been both pressed and toughened. The unit value of the glass is over thirty cents but not over three dollars.
The subject glassware is composed of different components (glass, stainless-steal, bamboo, and silicone) and is considered a composite good. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consists only of the material or component that imparts the essential character to the composite good. In the case of the subject glassware, the glass predominates in value and weight over the stainless-steel, bamboo, and silicone. Additionally, the glassware is primarily used to hold beverages and drink from. Therefore, we find the glass component provides the essential character of this item.
The applicable subheading for the glassware will be 7013.37.2090, HTSUS, which provides for “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…Other drinking glasses, other than of glass ceramics: Other: Other: Valued over thirty cents but not over three dollars each.: Other.” The general rate of duty will be 22.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7013.37.2090, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty under 9903.88.15, HTSUS. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 7013.37.2090, HTSUS, listed above.
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/.
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