The tariff classification of a glass pitcher with drinking glasses from Italy
Issued June 8, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7013.39.2000
Headings: 7013
Product description
The subject article (item #761328) is a five-piece set which includes one 50 3/4 ounce frosted glass pitcher and four 11 ounce frosted drinking glasses. You indicate in your letter that the unit value for each glass is $0.79 and the unit value for the glass pitcher is $2.35. The essential character of the set is imparted by the glass pitcher. It is the central piece and the focus of the set when the merchandise is being used to serve liquid refreshments.
CBP rationale
The applicable subheading for the glass pitcher with glasses will be 7013.39.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 $3 each.
Full text
NY C88446 June 8, 1998 CLA-2-70:RR:NC:2:226 C88446 CATEGORY: Classification TARIFF NO.: 7013.39.2000 Ms. Kim Young BDP International Inc. 2721 Walker NW Grand Rapids, MI 49504 RE: The tariff classification of a glass pitcher with drinking glasses from Italy Dear Ms. Young: In your letter dated May 26, 1998, on behalf of your client, Meijer Inc., you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned as requested. The subject article (item #761328) is a five-piece set which includes one 50 3/4 ounce frosted glass pitcher and four 11 ounce frosted drinking glasses. You indicate in your letter that the unit value for each glass is $0.79 and the unit value for the glass pitcher is $2.35. The essential character of the set is imparted by the glass pitcher. It is the central piece and the focus of the set when the merchandise is being used to serve liquid refreshments. The applicable subheading for the glass pitcher with glasses will be 7013.39.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 $3 each. The rate of duty will be 27 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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