CLA-2 CO:R:C:M 952726 DWS
Area Director
U.S. Customs Service
Suite 716
6 World Trade Center
New York, NY 10048-0945
RE: Protest No. 1001-1-104279; Glass Jars; HQ 951721; 7010.90.50
Dear Madam:
This is our response on Application for Further Review of
Protest No. 1001-1-104279, dated May 23, 1991, concerning your
action in classifying and assessing duty on certain glass jars
under the Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The merchandise consists of 3-liter glass jars. The jar is
comprised of a cylindrical glass body, closed at the bottom, and
a glass lid including a rubber gasket and a wire bale. The gasket
and bale enable the jar to be air tight when the glass lid is
closed.
ISSUE:
Whether the glass jar is classifiable under heading 7010,
HTSUS, as a glass container or preserve jar, or under heading 7013,
HTSUS, as table or kitchen glassware?
LAW AND ANALYSIS:
The merchandise was entered under subheading 7010.90.50,
HTSUS, which provides for: "[c]arboys, 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: [o]ther: [o]ther
containers (with or without their closures)."
However, the entry was liquidated under subheading 7013.39.20,
HTSUS, which provides for: "[g]lassware of a kind used for table
(other than drinking glasses) or kitchen purposes other than that
of glass-ceramics: [o]ther: [o]ther: [v]alued not over $3 each."
In HQ 951721, a copy of which is attached, we ruled upon
merchandise similar to that under consideration. We found the
glass jars to be classifiable under subheading 7013.39, HTSUS, the
eight digit subheading dependent upon the value of the jars.
HOLDING:
For the reasons stated in HQ 951721, the protest should be
denied. A copy of this decision and of HQ 951721 should be
attached to the Customs Form 19 and provided to the protestant as
part of the notice of action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division