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NY 853557




CLA-2-70:S:N:N3D:226 853557

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.39.1000

Mr. Herb Wolfarth
Radix Group International
2355 South Arlington Heights Road
Arlington Heights, Illinois 60005

RE: The tariff classification of a cookware lid of specially tempered glass from Thailand.

Dear Mr. Wolfarth:

In your letter dated June 1, 1990, on behalf of Corning Inc., you requested a tariff classification ruling.

This product is a glass dome-shaped cookware lid which will be used to cover a kitchen pan. Although it is rimmed with a stainless steel band, the bulk of this article consists of glass.

You describe the product as an "unfinished" or incomplete article, because there is a hole in the center of the dome and a knob will be placed in this hole after importation. However, the product is substantially complete upon importation. The essential character of this lid is represented by the glass. Although the product is "unfinished" upon importation, the essential character of the finished or complete article is represented by the product in its imported condition.

In your letter you stated that the lid is made of specially tempered glass. A sample of the merchandise was submitted with your ruling request. Our Customs Laboratory analyzed this sample and determined that it was made of specially tempered glass.

The applicable subheading for the cookware lid of specially tempered glass 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.

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

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