The tariff classification of a glass food storage container from China.

N253168 December 5, 2014 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7013.42.2000 Ms. Juhi Gupta Zuna Enterprises, LLC 9719 Geisler Road Eden Prairie, MN 55347 RE: The tariff classification of a glass food storage container from China. Dear Ms. Gupta: In your letter dated April 29, 2014, you requested a tariff classification ruling. The merchandise under consideration is referred to as the “Frego” food storage container, item number 798304217261. A sample of the item was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed. The Frego measures approximately 5.25 inches long by 5.25 inches wide by 2.5 inches high and consists of a glass dish encased in a removable silicone sleeve and topped with a removable silicone lid. From the information you provided, the Frego is designed to contain food while it is transported, heated, and stored. You state it is dishwasher, microwave, and oven safe, has a temperature range of -40°F to 565°F, and the value of this glass article is under $3 each. In your ruling request you indicate that this item is made of pressed and toughened (specially tempered) glass. However, laboratory analysis has determined that while the glass is pressed, it is not specially tempered. It has also been determined that the linear coefficient of expansion does not exceed 5 x 10-6 per Kelvin within a temperature range of 0°C to 300°C. The Frego is considered to be a composite good made up of components which are classified under different headings. General Rule of Interpretation (GRI) 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The glass dish provides the essential character of this item. The applicable subheading for the Frego food storage container will be 7013.42.2000, 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…: Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than of glass-ceramics: Of glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0°C to 300°C: Other: Valued not over $3 each.” The general 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 Nicole Sullivan at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division