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NY I88557

December 16, 2002

CLA-2:RR:NC:2:226 NY I88557


TARIFF NO.: 7013.29.2000

Ms. Lesa Hubbard
J.C. Penney Company
P.O. Box 10001
Dallas, Texas 75301-0001

RE: The tariff classification of drinking glasses

Dear Ms. Penney:

In your letter dated November 20, 2002 you requested a tariff classification ruling regarding a set of drinking glasses from China.

The merchandise at issue is a set of four Margarita drinking glasses. You stated that the value of the set of four drinking glasses is $5.14 while the value of each drinking glass within the set is $1.29.

The classification of drinking glasses (as well as other household glassware) is dependent on value. In your inquiry you asked whether a classification determination for this merchandise is based on the price of a group of drinking glasses marketed as a set or the price of a single drinking glass.

For glassware classified based on value, any classification determination must be based on the value of a single glass article, not the value of several items packaged together as a set. Therefore, the classification of the drinking glasses at issue will be based on the unit value of $1.29 for a single drinking glass, not the price of $5.14 for the set of four drinking glasses.

The applicable subheading for the drinking glasses will be 7013.29.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for drinking glasses...other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 24 percent ad valorem.

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.


Robert B. Swierupski
National Commodity

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