NY 862602: The tariff classification of a bowl, a plate and a child'smug from Spain.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                NY 862602                     

                               May 17,1991


CLA-2-70:S:N:N3D:226 862602  

CATEGORY:  Classification

TARIFF NO.: 7013.29.05; 7013.39.10   
     

Lissa Batarse
Megaware, Inc. of California 
5301 Beethoven Street, Suite 101
Los Angeles, California 
90066

RE:  The tariff classification of a bowl, a plate and a child's
mug from Spain.

Dear Ms. Batarse:

     This is in response to your request for a tariff
classification ruling, dated April 16, 1991.

     The items which you have submitted are a translucent glass
plate (style Ebro), a translucent bowl with a two stripe pattern
(style Rondo), and a child's mug (no style name).  You state that
all three items are composed of "tempered" glass.  We have
submitted the samples to the Customs laboratory and the
laboratory has reported that the glass of all three items is
"specially tempered." 

     The provision applicable to the plate and bowl will be
subheading 7013.39.10, 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 of glass ceramics: Other: Pressed and toughened (specially
tempered).  The rate of duty will be 12.5 percent ad valorem.    
                        

     The provision applicable to the child's mug will be
subheading 7013.29.05, HTS, which provides for glassware of a
kind used for table,... or similar purposes: drinking glasses
which are other than of glass-ceramics: 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
                                   New York Seaport