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NY L83923

June 8, 2005

CLA-2-70:RR:NC:1:126 L83923


TARIFF NO.: 7013.39.2000

Ms. Francine Marcoux
Hampton Direct, Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a four glass coasters and one glass cutting board from China

Dear Ms. Marcoux:

In your letter dated March 29, 2005, you requested a tariff classification ruling. Representative samples were submitted and were sent to our Customs laboratory for analysis.

The submitted sample, designated in your letter as item number 28852, is a set of four glass coasters. Each coaster has beveled edges and measures approximately 4 inches in length by 4 inches in width. The coasters feature a colored print of a crimson cardinal and his mate perched on the branches of a snow-covered tree. The image is glued to the bottom surface of the glass.

The submitted sample, designated in your letter as item number 28850, is a glass cutting board. The cutting board has rounded corners and measures approximately 8 inches in length by 11 ¾ inches in width. The cutting board has the same motif as the coasters.

You indicated in your letter that the unit value of the glass cutting board and the unit value of the glass coasters is not over $3.00.

In your letter you claim that the glass cutting board and the glass coaster set are composed of tempered glass. Analysis by our Customs laboratory has determined that each product is composed of glass that has been toughened but not pressed. Therefore these products cannot be classified as pressed and toughened (specially tempered).

The applicable subheading for the glass coaster set and the glass cutting board 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

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