C84575 C8 Ruling Active

The tariff classification of specially tempered glass bakeware from Brazil

Issued April 16, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7013.39.1000

Headings: 7013

Product description

You indicated in your letter that item #SM-6332 "Bowl", item #SM-6536 "Rectangular Baking Dish" and item #SM-6664 "Oval Baking Dish" are composed of pressed and toughened (specially tempered) glass. Our laboratory confirmed that these articles are pressed and toughened (specially tempered).

CBP rationale

The applicable subheading for the specially tempered glass bakeware items will be 7013.39.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table or kitchen purposes: other: pressed and toughened (specially tempered).

Full text

NY C84575 April 16, 1998 CLA-2-70:RR:NC:2:226 C84575 CATEGORY: Classification TARIFF NO.: 7013.39.1000 Ms. Kimberly Fathauer A.W. Fenton Co., Inc. 1157 Rarig Avenue Columbus, Ohio 43219-2357 RE: The tariff classification of specially tempered glass bakeware from Brazil Dear Ms. Fathauer: In your letter dated February 10, 1998, on behalf of your client, Consolidated Stores Corp., you requested a tariff classification ruling regarding three glass bakeware items. Representative samples of the items were submitted and were sent to our Customs laboratory for analysis. You indicated in your letter that item #SM-6332 "Bowl", item #SM-6536 "Rectangular Baking Dish" and item #SM-6664 "Oval Baking Dish" are composed of pressed and toughened (specially tempered) glass. Our laboratory confirmed that these articles are pressed and toughened (specially tempered). The applicable subheading for the specially tempered glass bakeware items will be 7013.39.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table or kitchen 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 212-466-5796. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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