HQ 087779
DECEMBER 27,1990
CLA 2:CO:R:C:G 087779 SR
Jean McGuire
Area Director of Customs
New York Seaport
6 World Trade Center
New York, N.Y. 10048
RE: Decision on Application for Further Review of Protest No. 1001 0 001212.
Dear Ms. McGuire:
This protest was filed against your decision in the liquidation on December, 22, 1989; of entry number 17 00014354 7, dated August 16, 1989, covering a shipment of glass jars from Spain.
FACTS:
The merchandise at issue consists of household glass storage jars and oil/vinegar cruets. The items are described in the importer's catalogue as follows:
15 6001 Triangle shape glass storage jar with metal cover and handle. 12 3/4 inches high
15 6002 Triangle shape glass storage jar with metal cover and handle. 10 inches high
15 6003 Triangle shape glass storage jar with metal cover and handle. 6 1/2 inches high
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15 6005 Round shape glass storage jar with cork stopper style cover. 12 inches in height
15 6006 Round shape glass storage jar with cork stopper style cover. 9 1/2 inches in height
15 6007 Round shape glass storage jar with cork stopper style cover. 8 inches in height
15 6010 Square shape glass storage jar with cork stopper style cover. 6 1/4 inches high
15 6011 Square shape glass storage jar with cork stopper style cover. 9 1/2 inches high
15 6012 Square shape glass storage jar with cork stopper style cover. 8 inches high
15 6015 Glass cruet bottle with handle and cork stopper style cover. 4 inches by 3 5/8 inches by 5 3/4 inches.
These items were classified under subheading 7013.99.10,. HTSUSA, as glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes, other glassware, other, colored prior to solidification and characterized by random distribution of numerous bubbles, seeds or stones, throughout the mass of the glass. This classification is not correct as the jars are not colored nor do they have bubbles, seeds, or stones.
The importer claims that the jars are classifiable under subheading 7010.90.50, HTSUSA, which provides for carboys, bottles, flasks, jars, pots, vials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass, other containers.
ISSUE:
What is the classification of the glass jars and cruets at issue?
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LAW AND ANALYSIS:
Heading 7010, HTSUSA, provides for carboys, bottles, flasks jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass. The Explanatory Notes provide the official interpretation of the tariff at the international level. The Explanatory Notes to heading 7010 provide the following:
This heading covers all glass containers of the kinds commonly used commercially for the conveyance or packing of liquids or of solid products (powders, granules, etc.) They include: . . .
(B) Jars, pots and similar containers for the conveyance or packing of certain foodstuffs (condiments, sauces, fruit, preserves, honey, etc.) . . .
These articles are usually made of ordinary glass (colourless or tinted) by pressure in a mould usually followed by blowing with compressed air. They generally have a large opening, a short neck (if any) and as a rule, a lip or flange to hold the lid or cap. Some of these containers, however, may be closed by corks or screw stoppers.
The Explanatory Notes to heading 7010, also state that the heading does not include decanters, drinking glasses and other glass containers being domestic glassware (heading 70.13), but not containers used primarily for the commercial conveyance or packing of goods.
This heading provides for standard size and shape jars that
are used commercially to convey pack k lot preserve foods. The
jars at issue are not used commercially. They are shaped and
sized differently than are commercial jars used to preserve food; and the lids do not seal the jar sufficiently to be used
commercially. They are household jars that are used as canisters
in the kitchen to hold various types of food. The catalogue
pictures show the jars filled with pasta, candy, and split peas.
They are advertised in the importer's catalogue as "[F]unctional
and decorative storage jars and bottles holds all your gourmet
basics." They are not the type of jars that are intended to be
classified under heading 7010, HTSUSA.
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Heading 7013, HTSUSA, provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes. The Explanatory Notes to this heading provide as follows:
This heading covers the following types of articles, most of which are obtained by pressing or blowing in moulds:
(i) Table or kitchen glassware, e.g. drinking glasses, goblets, tankards, decanters, infant's feeding bottles, pitchers, jugs, plates, salad bowls, sugarbowls, sauce boats, fruit stands, cake stands, horsd'oeuvres dishes, bowls, basins, egg cups, butter dishes, oil or vinegar cruets, dishes (for serving, cooking, etc.), stew pans, casseroles, trays, salt cellars, sugar sifters, knife rests, mixers, table hand bells, coffee pots and coffee filters, sweetmeat boxes, graduated kitchenware, plate warmers, table mats, certain parts of domestic churns, cups for coffee mills, cheese dishes, lemon squeezers, icebuckets.
The jars at issue are household jars that are used to hold food, similar to many of the items listed above. The jars are advertised as being functional for storage and decorative. The cruets are specifically listed in the Explanatory Notes. Therefore, they are all classifiable as kitchen glassware.
HOLDING:
The glass jars and cruets are classifiable under subheading 7013.39.20, HTSUSA, which provides for glassware of a kind used for kitchen, glassware of a kind used for kitchen purposes other than that of glass ceramics, other, other, valued not over $3 each. The rate of duty is 30 percent ad valorem.
Since the rate of duty under the classification indicated above is more than the liquidated rate, you are instructed to deny the protest in full. A copy of this decision should be attached to the Form 19 Notice of Action to satisfy the notice requirement of section 174.30 (a), Customs Regulations.
Sincerely,
John Durant, Director
Commercial Rulings Division