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NY G89918




July 11, 2001

CLA-2-70:RR:NC:2:226 G89918

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.39.2000, 7013.39.5000

Ms. Cecilia Castellanos
Western Overseas Corporation
1855 Coronado Avenue
Long Beach, CA 90804

RE: The tariff classification of a glass teapot from China

Dear Ms. Castellanos:

In your letter dated April 5, 2001, on behalf of your client, Yedi, Inc., you requested a tariff classification ruling. A representative sample of the item was submitted and was sent to our Customs laboratory for analysis.

The submitted sample, which is described as “Multi-function Teapot”, is a 1250 ml capacity glass tea pot designed with a yellow plastic handle, lid and trim. A reusable metal filter is included with the teapot. The body of the teapot can be removed from the plastic portion, thus allowing for easy cleaning. You indicated in your letter that the teapot could not be put directly on a heat source. Boiling water is poured into the teapot to make tea.

Our Customs laboratory has determined that the glass teapot is not pressed and toughened (specially tempered).

When valued not over three dollars each, the applicable subheading for the glass teapot with metal filter 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 that of glass-ceramics (con.): other: other: valued not over three dollars each. The rate of duty will be 24.8 percent ad valorem. When valued over three dollars each but not over five dollars each, the applicable subheading for the glass teapot with metal filter will be 7013.39.5000, HTS, which provides for glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics (con.): other: other: valued over three dollars each but not over five dollars each. The rate of duty will be 15 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 212-637-7074.

Sincerely,

Robert B. Swierupski
Director,

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