CLA-2-70:OT:RR:NC:N1:126
Owen Haacke
Empress Brokers International LLC
201 North Broadway Billings, MT 59101
RE: The tariff classification of glass stemware, drinking glasses, and a glass bottle from China
Dear Mr. Haacke:
In your letter dated January 9, 2025, on behalf of Smash Franchising LLC, you requested a tariff classification ruling. Photographs were submitted with your ruling request.
The merchandise under consideration includes a glass wine goblet, a glass mug, a drinking glass, and a glass bottle. The glass wine goblet is made of clear soda lime glass, the glass mug is a clear drinking glass made of textured soda lime glass, the drinking glass is made of frosted soda lime glass, and the glass bottle is made of clear soda lime glass. The glass wine goblet measures approximately 5.20 inches in height by 2.11 inches in diameter, the glass mug measures approximately 3.94 inches in height by 5.12 inches in diameter and features a handle, the drinking glass measures approximately 5.54 inches in height by 3.66 inches in diameter, and the glass bottle measures approximately 7.68 inches in height by 2.17 inches in diameter. From the information you provided, the value of each glass article is not over thirty cents.
In your letter you state that your business provides entertainment services to customers where they can safely break items for stress relief and enjoyment. As such, you suggest the glass items should be classified under subheading 9505.90.6000, Harmonized Tariff of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles."
However, Note 1 (x) to Chapter 95 of the HTSUS excludes articles having a utilitarian function from classification as other entertainment articles in heading 9505. Although the glass articles can be broken, they are glassware of a kind used for table, kitchen, toilet, office, or indoor decoration.
Heading 9505 is not applicable when a product has any utilitarian feature. The utilitarian component of an article will preclude the application of the provisions for entertainment articles in Chapter 95, even if this utilitarian component does not impart the essential character to the merchandise. In this case, the glass wine goblet, glass mug, drinking glass, and glass bottle are primarily glassware of a kind used for table, kitchen, toilet, office, or indoor decoration. Their feature as breaking the items for stress relief and enjoyment is ancillary.
The applicable subheading for the glass stemware will be 7013.28.1000, 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 not over $0.30 each.” The general rate of duty will be 28.5 percent ad valorem.
The applicable subheading for the drinking glasses (glass mug and drinking glass) will be, 7013.37.1090, 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 not over $.30...Other.” The general rate of duty will be 28.5 percent ad valorem.
The applicable subheading for the glass bottle will be 7013.49.2090, HTSUS, which provides for “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: Other: Other: Valued not over three dollars 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 at https://hts.usitc.gov/.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 7013.28.1000, HTSUS, 7013.37.1090, HTSUS, and 7013.49.2090, 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 subheadings 7013.28.1000, HTSUS, 7013.37.1090, HTSUS, and 7013.49.2090, HTSUS listed above.
Effective February 4, 2025, in accordance with the President’s Executive Order “Imposing Duties to Address the Synthetic Opioid Supply Chain in the People’s Republic of China,” all products of China and Hong Kong as provided by heading 9903.01.20 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(s), HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.20, in addition to subheadings 7013.28.1000, HTSUS, 7013.37.1090, HTSUS, and 7013.49.2090, 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