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 > 2005 NY Rulings > NY L87951 - NY L87998 > NY L87995

Previous Ruling Next Ruling
NY L87995

October 31, 2005

CLA-2-70:RR:NC:1:126 L87995


TARIFF NO.: 7013.39.2000, 8215.99.5000

Ms. Terri Ursery
Garden Ridge, LP
19411 Atrium Place
Suite 170
Houston, TX 77084-6099

RE: The tariff classification of a glass cutting board, 4 glass coasters and 4 stainless steel cheese spreader knives from China

Dear Ms. Ursery:

In your letter dated September 30, 2005, you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested.

The submitted sample, designated in your letter as “Cheese Board Set” – item number JMH1032, consists of one glass cutting board inserted into a wooden paddle-shaped holder, four glass coasters, four wine charms, four cheese spreader knives and one wooden knife block. The glass cutting board has rounded corners and features a color print motif of wine bottles, wine glasses and grapes. The measurements of the glass board in wooden holder are approximately 15 inches in length by 5 inches in width. Each glass coaster has a color print motif of wine bottles and wine glasses and measures approximately 4 inches by 4 inches. Each cheese spreader has a stainless steel blade and a decorative three-dimensional plastic resin handle. The resin handles are in the shape of cheese and crackers, grapes, two wine bottles and one wine bottle with mug. The cheese spreader knives with handles measure approximately 4 inches in length. The wooden block has four storage slots designed for the knives.

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

You stated that the glass cutting board and coasters are not composed of specially tempered glass.

The applicable subheading for the glass cutting board and the four glass coasters will be 7013.39.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes: glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass ceramics: other: other: valued not over $3.00 each. The rate of duty will be 22.5 percent ad valorem.

The applicable subheading for the four stainless steel cheese spreader knives with wood block will be 8215.99.5000, HTS, which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: other: other: other (including parts). The rate of duty will be 5.3% ad valorem.

Regarding the wine charms, we do not have sufficient information to issue a tariff classification ruling. Please submit the additional information indicated below.

You indicated in your letter that each wine charm consists of a metal ring with plastic beads and a plastic charm in the form of a wine bottle. However, based on a visual examination of the charm, it appears that the item is composed of some type of metal. In order to classify this item, please indicate the composition of each charm. If the charm is composed of metal, please identify the type of metal. If the charm is composed of some other material, please identify the material that comprises the wine charm.

When this information is available, you may wish to consider resubmission of your request regarding the wine charms. If you decide to resubmit your request, please resubmit the wine charm sample and a copy of your original letter, along with any additional information requested in this notice.

Please mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.

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: