9902.14.80 - Opaque cooking ware of glass-ceramics (provided for in subheading 7013.10.50)
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty | 7.1% |
| Special Rate of Duty | No change |
| Column 2 Rate of Duty | No change |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9902.14.80, designates opaque cooking ware specifically manufactured from glass-ceramics. This classification is applied to items such as casseroles, baking dishes, and pots and pans that are characterized by their opacity and primary material composition of glass-ceramic. The provision for this item indicates it is also covered under subheading 7013.10.50, suggesting it addresses specific trade or legislative considerations for this particular type of cookware.
While the broader HTS classification system covers a vast array of goods, this specific category is distinct due to its focus on the material (glass-ceramics) and the intended use (cooking ware), as well as its opacity. Sibling categories at the root level, such as those for live animals (e.g., 0101, 0102), represent entirely different classes of goods with no overlap in product type or material. The "Chapter 99" designation signals that this classification falls under temporary legislation or special provisions, differentiating it from the permanent tariff classifications found in earlier chapters.
As a leaf node within the HTS, HTS Code 9902.14.80 does not have further subdivisions. Therefore, the classification hinges on the precise definition of opaque cooking ware made from glass-ceramics. Importers must ensure that the goods precisely meet both the material composition and the opaque characteristic to correctly utilize this specific provision. The cross-reference to 7013.10.50 further emphasizes the need to consider any accompanying tariff notes or judicial decisions that might provide additional interpretive guidance.