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NY L82258




May 16, 2005

CLA-2-70:RR:NC:1:126 L82258

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.39.2000

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

RE: The tariff classification of two glass cutting boards from China

Dear Ms. Ursery:

In your letter dated January 10, 2005, you requested a tariff classification ruling. Two representative samples were submitted and were sent to our Customs laboratory for analysis.

The submitted sample, designated in your letter as item number 812, is a glass cutting board that measures approximately 8 inches by 12 inches. The glass board is textured on the top surface and smooth on the underside. Four plastic supports are glued to the bottom of the board. It has rounded corners and features a color print motif of a kitchen countertop setting. The design is imprinted on the backside of the glass, so it cannot be marred by cutting or heating.

The submitted sample, designated in your letter as item number JMH1007, is described as a wood cheese cutting board. The item consists of a decorative glass cutting board that is inserted into a wooden holder with handle. The glass board has rounded corners and features a color print motif of fruit and leaves on a vine. The design is imprinted on the backside of the glass board. The measurements are approximately 4 ½ inches by 15 inches.

In a telephone conversation with this office, it was stated that the unit value of each glass cutting board is not over $3.00.

In your letter you suggest that item number JMH1007 should be classified under 4419.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware and kitchenware, of wood, other. However, this provision does not apply since the essential character of this article is imparted by the glass cutting board, not the wooden holder. Subheading 4419.00.8000 is not applicable.

In your letter you claim each glass cutting board is composed of tempered glass and suggest classification under subheading 7013.39.1000, HTS, which provides for glassware of a kind used for table or kitchen purposes...other: pressed and toughened (specially tempered). However, analysis by our Customs laboratory has indicated that each product is composed of glass that has been toughened (tempered) but not pressed. Therefore these products cannot be classified as pressed and toughened (specially tempered). Subheading 7013.39.1000 is not applicable.

The applicable subheading for the two glass cutting boards (item numbers 812 and JMH1007) will be 7013.39.2000, HTS, which provides for glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than of glass-ceramics: other: other: valued not over $3 each. The rate of duty will be 22.5 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.

Sincerely,

Robert B. Swierupski
Director,

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