CLA-2-70:RR:NC:2:226 H88060
Mr. Ed Scott
Emery Customs Brokers
5337 A N.E. Courier CT.
Portland, OR 97218
RE: The tariff classification of a specially tempered glass shelf from China
Dear Mr. Scott:
In your letter dated January 31, 2002, on behalf of your client, Rejuvenation, you requested a tariff classification ruling. A representative sample of the item was submitted and was sent to our Customs laboratory for analysis.
The submitted sample is a clear glass shelf with beveled edges. You indicated in your letter that this item is specially tempered and will be manufactured in both 14 inch and 20 inch lengths.
An analysis of the glass shelf in our Customs laboratory indicates that this article is pressed and toughened (specially tempered).
The applicable subheading for the glass shelf will be 7013.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…other: pressed and toughened (specially tempered). The rate of duty will be 12.5 percent ad valorem.
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 Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division