CLA-2 CO:R:C:M 953386 DWS
Mr. Leonard M. Shambon
Wilmer, Cutler & Pickering
2445 M Street, N.W.
Washington, DC 20037-1420
RE: Empty Glass Perfume Spray Bottles; HQ 953386; 7013.99.40
Dear Mr. Shambon:
This is in response to your letter of October 7, 1992, to the
Area Director of Customs, JFK Airport, on behalf of Jean Phillipe
Fragrances, Inc., concerning the classification of empty glass
perfume spray bottles under the Harmonized Tariff Schedule of the
United States (HTSUS). Your letter has been transferred to Customs
Headquarters for a reply.
The principal issue concerning the classification of the
subject bottles is whether they are classifiable under subheading
7010.90.20, HTSUS, as glass containers of a kind used for the
conveyance or packing of perfume or other toilet preparations, or
under subheading 7013.99.40, HTSUS, as glassware of a kind used for
toilet purposes?
Attached is a copy of HQ 953386, of this date, which dealt
with the classification of similar glass bottles. In that ruling,
we held that empty glass perfume spray bottles are classifiable
under subheading 7010.90.20, HTSUS.
Therefore, following the reasoning under HQ 953386, it is our
position that the subject bottles are classifiable under subheading
7010.90.20, HTSUS. The general, column one rate of duty is 3.7
percent ad valorem.
Sincerely,
Harvey B. Fox, Director
Office of Regulations and Rulings
Attachment