L85923 L8 Ruling Active

The tariff classification of drinking glasses from China

Issued July 22, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7013.29.2000

Headings: 7013

Product description

You indicated that the value of each drinking glass will be over thirty cents but not over three dollars.

CBP rationale

The applicable subheading for the drinking glasses will be 7013.29.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office or similar purposes…drinking glasses…other: other: valued over thirty cents but not over three dollars each.

Full text

NY L85923 July 22, 2005 CLA-2-70:RR:NC1:126: L85923 CATEGORY: Classification TARIFF NO.: 7013.29.2000 Ms. Sami Kahya Supremia International, Inc. Princeton Corporation Plaza Suite 200 11 Deer Park Drive Monmouth Jct., NJ 08852 RE: The tariff classification of drinking glasses from China Dear Mr. Kahya: In your letter, dated June 29, 2005, you requested a tariff classification ruling regarding martini glasses. Samples were submitted with your ruling request. You indicated that the value of each drinking glass will be over thirty cents but not over three dollars. You stated that after importation the drinking glasses will be packaged together with a bottle of vodka in a gift box. The gift box containing the set including a bottle of vodka and drinking glasses will be sold in the United States. Based on the subsequent packaging of the vodka and drinking glasses together, you suggested that the drinking glasses could be classified as vodka in subheading 2208.60.2000, Harmonized Tariff Schedule of the United States (HTS). However, the merchandise as imported will simply consist of the drinking glasses. The vodka will not be imported together with the drinking glasses. Merchandise is classified based on its condition as imported. The subsequent packaging of the drinking glasses and vodka after importation is irrelevant. Since the imported products are simply drinking glasses, they cannot be classified as vodka in subheading 2208.60.2000, HTS. The applicable subheading for the drinking glasses will be 7013.29.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office or similar purposes…drinking glasses…other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 22.5 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

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