The tariff classification of a glass cold brew coffee maker from China.

N296022 May 11, 2018 CLA-2-70:OT:RR:NC:N1:126 CATEGORY: Classification TARIFF NO.: 7013.49.2000 Heather J. Hick UT Brands 6101 Strawberry Ln. Louisville, KY 40214 RE: The tariff classification of a glass cold brew coffee maker from China. Dear Ms. Hick: In your letter dated February 22, 2018, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request and will be returned to you. The merchandise under consideration is referred to as a Mason Cold Brew Coffee Maker. It consists of two glass mason jars, a stainless steel screw on filter encased in a plastic lid with straw, and a metal screw on lid with a plastic travel sipper. It is made of clear soda lime glass. Each jar measures approximately 5 inches in length by 2.5 inches in diameter at its widest point. The coffee is made by adding coffee grounds, water, and milk in one glass jar to which the screw-on filter lid and other glass jar is attached. The jars are then flipped over to let the mixture steep for a period of time. From the information you provided, the glass is not pressed and toughened (specially tempered), and it has a linear coefficient of expansion which exceeds 5 x 10-6 per Kelvin within a temperature range of 0°C to 300°C. The unit value is not over three dollars. The Mason Cold Brew Coffee Maker is a composite good comprised of different materials that are classifiable in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the 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 component provides the essential character of the cold brew coffee maker. The applicable subheading for the Mason Cold Brew Coffee Maker will be 7013.49.2000, HTSUS, which provides for “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): Glassware of a kind used for table (other than drinking glasses) or kitchen purposes, other than of glass-ceramics: Other: 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 the World Wide Web at https://hts.usitc.gov/current. 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 Elena Pietron at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division