N079100 N0 Ruling Active

The tariff classification of a glass table/kitchen article from Taiwan

Issued October 30, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7013.49.2000

Headings: 7013

Product description

The product under consideration, item number H123, is a clear glass juice reamer with handle and pouring spout. The ridged and pointed center that extends from its shallow bowl is designed to extract juice from lemons, oranges, etc. The extraction process is done by cutting a citrus fruit in half and pressing it upside down on top of the ridged center, and twisting it back and forth. The juice then gathers in the bowl. The item measures approximately eight inches in diameter and can hold up to two cups of juice.

CBP rationale

The applicable subheading for the glass juice reamer will be 7013.49.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glassware of a kind used for.

Full text

N079100 October 30, 2009 CLA-2-70:OT:RR:NC:N4:426 CATEGORY: Classification TARIFF NO.: 7013.49.2000 Ms. Denise Boyer Goodship International, Inc. 699 Lively Blvd. Elk Grove Village, IL 60007 RE: The tariff classification of a glass table/kitchen article from Taiwan Dear Ms. Boyer: In your letter dated September 30, 2009, on behalf of your client, Tablecraft Products Company, you requested a tariff classification ruling. A representative sample was submitted with your ruling request. The product under consideration, item number H123, is a clear glass juice reamer with handle and pouring spout. The ridged and pointed center that extends from its shallow bowl is designed to extract juice from lemons, oranges, etc. The extraction process is done by cutting a citrus fruit in half and pressing it upside down on top of the ridged center, and twisting it back and forth. The juice then gathers in the bowl. The item measures approximately eight inches in diameter and can hold up to two cups of juice. You state in your letter that the value of this item is over thirty cents but not over three dollars. The applicable subheading for the glass juice reamer will be 7013.49.2000, Harmonized Tariff Schedule of the United States (HTSUS), 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 three dollars 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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