United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 NY Rulings > NY 897163 - NY 897531 > NY 897390

Previous Ruling Next Ruling
NY 897390

May 6, 1994

CLA-2-80:S:N:N3:113 897390


TARIFF NO.: 8007.00.1010

Ms. Cynthia Ann Houba
World Link, Ltd.
12406 Lancelot Lane, Suite C
Carmel, IN 46033

RE: The tariff classification of shot glasses from Malaysia

Dear Ms. Houba:

In your letter dated March 28, 1994, you requested a tariff classification ruling.

The merchandise is a shot glass made of pewter. It weighs 4 ounces and is 2 inches high. The pewter is composed of 97% tin. At the bottom of each glass is a U.S. fifty cent piece. Since such a coin weighs less than 1/2 ounce, the principal weight of the item is tin.

The applicable subheading for the shot glass will be 8007.00.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of tin, articles not elsewhere specified or included of a type used for household, table or kitchen use ... suitable for food or beverage service. The duty rate will be 3.1 percent ad valorem.

Articles classifiable under subheading 8007.00.1010, HTS, which are products of Malaysia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: