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NY 807101




March 16, 1995

CLA-2-70:S:N:N3:226 807101

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.39.1000; 3926.90.2500; 7323.93.0030

Mr. John Wedel
Gerhard & Hey Co., Inc.
P.O. Box 361
One Edgewater Plaza
Staten Island, NY 10305

RE: The tariff classification of a glass kitchen article from Germany.

Dear Mr. Wedel:

In your letter dated February 16, 1995, on behalf of your client, Intercontinental Philatelics, you requested a tariff classification ruling on a glass kitchen article.

You have submitted a brochure and a sample of an item called "Kitchenjoy." This item consists of a round stainless steel ring base with three metal clips and a glass dome with a plastic handle. The metal ring adapts to all cookware from 9 1/2 inches to 11 inches. The glass dome attaches itself to this base by the three metal clips. There is a 1 1/2 inch opening at the top of the dome which controls and regulates the airflow. The unit is placed on top of the cookware and its purpose is to prevent spattering and to keep foods moist and juicy while cooking. The essential character of this unit is represented by the glass dome.

The sample was sent to our Customs laboratory for analysis. The lab determined that the glass dome was specially tempered.

When the complete unit is imported, the applicable subheading for the complete article will be 7013.39.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table or kitchen purposes...other: pressed and toughened (specially tempered). The rate of duty will be 12.5 percent ad valorem.

When all the parts necessary to form a complete unit are imported on the same shipment, the merchandise will be regarded as an entirety (a complete article) classifiable in subheading 7013.39.1000. The rate of duty will be 12.5 percent ad valorem.

When the parts of the unit are imported on different shipments, they will be classified separately. The applicable subheading for the plastic handle will be 3926.90.2500, HTS, which provides for other articles of plastic...handles and knobs not elsewhere specified or included...of plastics. The rate of duty will be 6.5 percent ad valorem.

The applicable subheading for the glass dome will be 7013.39.1000, HTS, which provides for glassware of a kind used for table or kitchen purposes...other: pressed and toughened (specially tempered). The rate of duty will be 12.5 percent ad valorem.

The applicable subheading for the metal ring and clips will be 7323.93.0030, HTS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel...of stainless steel: other: cookingware. The rate of duty will be 3.1 percent ad valorem.

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.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

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