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NY L80803




December 10, 2004

CLA-2-70:RR:NC1:126:L80803

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.9000; 7013.99.7000; 7013.99.1000

Mr. Donald Stein
Greenberg Traurig
800 Connecticut Avenue, NW
Suite 500
Washington, DC 20006

RE: The tariff classification of various glass articles from the Czech Republic

Dear Mr. Stein:

In your letter, dated November 16, 2004, you requested a tariff classification ruling, on behalf of MGP Corporation, regarding various glass articles.

The products include decorative glass cubes (colored and uncolored), a colored glass vase resting on a glass ball, “ashtray cut” glass bowls, and “giant” glass articles that have the shape of brandy snifters but are much larger than traditional snifters.

Photographs of all the products were submitted with your ruling request. A sample of a glass cube was submitted. This sample will be returned to you in accordance with your request.

You stated that the value of each glass article is over five dollars.

You stated that the glass cubes may or may not be cut or engraved. You stated that the glass vase is cut or engraved.

When the glass cubes are colored prior to solidification and contain bubbles, seeds or stones, the applicable subheading for these cubes will be 7013.99.1000, 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 purposesother glassware: otherglassware colored prior to solidification, and characterized by random distribution of numerous bubbles, seeds or stones, throughout the mass of the glass. The rate of duty will be 15 percent ad valorem.

When the glass cubes are not colored prior to solidification or do not contain bubbles, seeds or stones, the applicable subheading for these cubes will be either 7013.99.7000, HTS or 7013.99.9000, HTS. Subheading 7013.99.7000 will apply when the cubes are cut or engraved and subheading 7013.99.9000 will apply when the cubes are not cut or engraved. Subheading 7013.99.7000, HTS, provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposesother glassware: other: other: other: valued over three dollars each: cut or engraved: valued over five dollars each. The rate of duty will be 7.2 percent ad valorem. Subheading 7013.99.9000, HTS, provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposesother glassware: other: other: other: valued over three dollars each: other: valued over five dollars each. The rate of duty will be 7.2 percent ad valorem.

The applicable subheading for the colored glass vase on a glass ball, when the vase is colored prior to solidification and contains bubbles, seeds or stones, will be 7013.99.1000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposesother glassware: otherglassware colored prior to solidification, and characterized by random distribution of numerous bubbles, seeds or stones, throughout the mass of the glass. The rate of duty will be 15 percent ad valorem.

When the glass vase is not colored prior to solidification or does not contain bubbles, seeds or stones, the applicable subheading for the colored glass vase on a glass ball will be 7013.99.7000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposesother glassware: other: other: other: valued over three dollars each: cut or engraved: valued over five dollars each. The rate of duty will be 7.2 percent ad valorem.

In your letter, you state that the giant glass snifters are larger than traditional brandy snifters. Nevertheless, you contend that these articles should be regarded as drinking glasses and classified in subheading 7013.29, HTS. Although these items have the general form of brandy snifters, they are larger than traditional snifters and much larger than ordinary drinking glasses. Therefore, they are not classifiable as drinking glasses in subheading 7013.29.

You indicated that these giant snifters have the following dimensions: 1) 440 milliliters (ml), 18.1 inches high and 2.75 inches in diameter; 2) 1000 ml, 16.9” high and 3.625” in diameter; 3) 1850 ml, 15.6” high and 4” in diameter; 4) 2700 ml, 12.8” high and 5.5” in diameter; 5) 3200 ml, 10.6” high and 5” in diameter; and 6) 4700 ml, 9.3” high and 8” in diameter.

Most of these articles are much taller than ordinary drinking glasses. The capacities of most of these giant snifters are much greater than the capacities of ordinary drinking glasses. Many of the articles have diameters that are much larger than the diameters of ordinary drinking glasses. In most of these products, two or more of the relevant measurements (capacity, height and diameter) are greater than these measurements would be in ordinary drinking glasses. In all of these products, at least one of the measurements (capacity, height or diameter) is greater than this measurement would be in an ordinary drinking glass.

Based on capacity, height, diameter or a combination of these factors, each of the giant snifters is larger than an ordinary drinking glass. Based on their large sizes, these articles should not be regarded as drinking glasses. Glass products with these sizes are not principally used as drinking glasses. They can be used as general-purpose household articles for holding a variety of items in the home or simply as decorative articles. They are classifiable as decorative glassware in subheading 7013.99, not as drinking glasses in subheading 7013.29.

The applicable subheading for the giant glass snifters will be 7013.99.9000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposesother glassware: other: other: other: valued over three dollars each: other: valued over five dollars each. The rate of duty will be 7.2 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.

Regarding the “ashtray cut” glass bowls, we need additional information in order to issue a ruling. Please submit the additional information indicated below.

Please submit a sample of the “ashtray cut” glass bowl.

Please submit any available advertising material and/or marketing literature indicating how the “ashtray cut” bowls are used and marketed.

Please describe the precise manner in which the “ashtray cut” article is manufactured and colored. Is the color inserted into the glass prior to solidification, is the color simply applied to the surface of the glass or is the item colored in another manner? If the item is colored prior to solidification, please indicate the precise chemical or mineral name of the source of color (i.e., the name of the pigment, dye or other source of color inserted into the glass prior to solidification).

Please indicate whether the “ashtray cut” glass contains many bubbles, seeds or stones. Please indicate whether the product contains any refining agents (e.g., antimony or arsenic oxides) that stifle the formation of bubbles, seeds or stones. If the glass contains refining agents, please indicate the precise chemical or mineral names of these agents.

When this information is available, you may wish to consider resubmission of your request on the “ashtray cut” articles.

If you resubmit the request, please resubmit a copy of your original letter and attachments, along with the sample of the “ashtray cut” bowl and the additional information requested in this notice.

Please mail your request to Customs and Border Protection, One Penn Plaza, 10th Floor, Customs Information Exchange, attention: Binding Rulings Section.

If you have any questions regarding the above, contact National Import Specialist Jacob Bunin at 646-733-3027.

Sincerely,

Robert B. Swierupski
Director,

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