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 > 2004 NY Rulings > NY K84852 - NY K84895 > NY K84875

Previous Ruling Next Ruling
NY K84875

May 21, 2004
CLA-2-70:RR:NC:1:126 K84875


TARIFF NO.: 7013.39.2000

Mr. Jeffrey Berman
Chesta Co., Inc.
93 W. Columbus Street
Pickerington, OH 43147

RE: The tariff classification of a glass cheese board with metal cheese spreader from China

Dear Mr. Berman:

In your letter dated March 24, 2004, you requested a tariff classification ruling. A representative sample of the item you wish to import was submitted with your ruling request. The sample was sent to our Customs laboratory for analysis.

The subject article, which you refer to as style number S17150, is a glass article in the shape of a flattened wine bottle with rounded edges. You indicated in your letter that this item is produced from tempered glass and will function as a cheese board. The measurements are approximately 12 ½ inches in length by 4 ½ inches at its widest point. The exterior surface of the article is designed with an image of lemons and limes. You stated that the image is placed on the glass by a sublimation process.

You indicated in your letter that the decorative glass cheese board will be imported with a metal cheese spreader. You stated that prior to importation, the two articles will be packaged together and ready for retail sale as a set.

Although you claim the glass cheese board is composed of tempered glass, analysis by our Customs laboratory has indicated that the product is not pressed and toughened (specially tempered).

In a telephone conversation with this office, it was stated that the unit value of each glass cheese board is not over $3.00.

The essential character of this set is imparted by the glass cheese board.

The applicable subheading for the glass cheese board with metal cheese spreader will be 7013.39.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 rate of duty will be 22.5 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

Previous Ruling Next Ruling

See also: