N033876 N0 Ruling Active

The tariff classification of glass stemware from China

Issued August 19, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7013.28.2000

Headings: 7013

Product description

These samples are being returned to you. The submitted samples, designated as “XHW Holiday Goblets” – liss item number 9100116, consist of six assorted styles of glass goblets: two goblets on a Santa stem, two goblets on a snowman stem, one goblet on a Christmas tree stem and one goblet on a candy cane stem. Each goblet is composed of glass on a three-dimensional polyresin stem and has a 7 ounce volume capacity.

CBP rationale

The applicable subheading for each glass goblet will be 7013.28.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: stemware drinking glasses, other than of glass-ceramics: other: other: valued over $0.

Full text

N033876 August 19, 2008 CLA-2-70:OT:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.28.2000 Ms. Sidestra Elvi Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of glass stemware from China Dear Ms. Elvi: In your letter dated July 18, 2008, you requested a tariff classification ruling. Representative samples were submitted with your ruling request. These samples are being returned to you. The submitted samples, designated as “XHW Holiday Goblets” – liss item number 9100116, consist of six assorted styles of glass goblets: two goblets on a Santa stem, two goblets on a snowman stem, one goblet on a Christmas tree stem and one goblet on a candy cane stem. Each goblet is composed of glass on a three-dimensional polyresin stem and has a 7 ounce volume capacity. You state in your letter that the six assorted styles of goblets will be sold to consumers individually. You further state that each goblet is valued over thirty cents but not over three dollars. The applicable subheading for each glass goblet will be 7013.28.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: stemware drinking glasses, other than of glass-ceramics: other: other: valued over $0.30 but not over $3 each. The rate of duty will be 22.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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