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NY L85923




July 22, 2005

CLA-2-70:RR:NC1:126: L85923

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.29.2000

Ms. Sami Kahya
Supremia International, Inc.
Princeton Corporation Plaza
Suite 200
11 Deer Park Drive
Monmouth Jct., NJ 08852

RE: The tariff classification of drinking glasses from China

Dear Mr. Kahya:

In your letter, dated June 29, 2005, you requested a tariff classification ruling regarding martini glasses.

Samples were submitted with your ruling request.

You indicated that the value of each drinking glass will be over thirty cents but not over three dollars.

You stated that after importation the drinking glasses will be packaged together with a bottle of vodka in a gift box. The gift box containing the set including a bottle of vodka and drinking glasses will be sold in the United States.

Based on the subsequent packaging of the vodka and drinking glasses together, you suggested that the drinking glasses could be classified as vodka in subheading 2208.60.2000, Harmonized Tariff Schedule of the United States (HTS). However, the merchandise as imported will simply consist of the drinking glasses. The vodka will not be imported together with the drinking glasses. Merchandise is classified based on its condition as imported. The subsequent packaging of the drinking glasses and vodka after importation is irrelevant. Since the imported products are simply drinking glasses, they cannot be classified as vodka in subheading 2208.60.2000, HTS.

The applicable subheading for the drinking glasses will be 7013.29.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office or similar purposesdrinking glassesother: other: valued over thirty cents but not over three dollars 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,
National Commodity

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