A81068 A8 Ruling Active

The tariff classification of a glass coffee/tea maker and a glass coffee mug from Taiwan

Issued April 25, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7013.39.1000

Headings: 7013

Product description

A sample of each item was sent to our laboratory for analysis. Item T217 is identified as a three (3) cup coffee/tea maker. This article consists of a glass carafe that fits into a metal holder which is attached to a black plastic handle. The article also contains a reusable metal mesh filter, a metal shaft, and a metal lid with a black plastic knob. Item T126 is a glass coffee mug that fits into a metal holder which is attached to a black plastic handle. Per telephone conversation with your office, you indicated that the coffee/tea maker and the mug will be sold separately. The Customs laboratory has determined that your samples are composed of specially tempered glass.

CBP rationale

The applicable subheading for the glass coffee mug will be 7013.29.0500, 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. The applicable subheading for the glass coffee/tea maker will be 7013.39.1000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes.

Full text

NY A81068 April 25, 1996 CLA-2-70:RR:NC:GI:226 A81068 CATEGORY: Classification TARIFF NO.: 7013.29,0500, 7013.39.1000 Mr. Darrell Sekin Jr. DJS International Services, Inc. 8411 Sterling, Suite 101 Irving, Texas 75063 RE: The tariff classification of a glass coffee/tea maker and a glass coffee mug from Taiwan Dear Mr. Sekin: In your letter dated February 29, 1996, on behalf of your client, Import-Export Center Ltd., you requested a tariff classification ruling regarding a non-electric glass coffee/tea maker and a glass coffee mug. A sample of each item was sent to our laboratory for analysis. Item T217 is identified as a three (3) cup coffee/tea maker. This article consists of a glass carafe that fits into a metal holder which is attached to a black plastic handle. The article also contains a reusable metal mesh filter, a metal shaft, and a metal lid with a black plastic knob. Item T126 is a glass coffee mug that fits into a metal holder which is attached to a black plastic handle. Per telephone conversation with your office, you indicated that the coffee/tea maker and the mug will be sold separately. The Customs laboratory has determined that your samples are composed of specially tempered glass. The applicable subheading for the glass coffee mug will be 7013.29.0500, 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...: drinking glasses, other than of glass-ceramics: other: pressed and toughened (specially tempered). The rate of duty will be 12.5% ad valorem. The applicable subheading for the glass coffee/tea maker will be 7013.39.1000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes...: glassware of a kind used for...kitchen purposes...: other: pressed and toughened (specially tempered). The rate of duty will be 12.5% 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 212-466-5796. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →