CLA-2-:OT:RR:NC:2:226
Ms. Diyonie Foster
All-Ways Forwarding International, Inc.
701 Newark Ave.
Elizabeth, NJ 07208
RE: The tariff classification of glass storage articles from China
Dear Ms. Foster:
In your letter received July 17, 2013, on behalf of HDS Trading Corporation, you requested a tariff classification ruling regarding glass storage articles.
Samples were submitted with your ruling request.
Style SR10437 is a set of six glass spice jars with a metal rack. The height of each jar is approximately four inches. Each spice jar has a body consisting of glass and a lid consisting of metal and plastics. The unit value of each jar is not over three dollars. The essential character of Style SR10437 - six glass spice jars with a metal rack - is imparted by the glass spice jars.
Style GJ10826 is a round glass canister (large) with a metal lid. It measures approximately 8.75 inches in height and has a volume of 54 ounces. The unit value of this storage article is not over three dollars.
Style GJ10827 is a round glass canister (extra-large) with a metal lid. It measures approximately eleven inches in height and has a volume of 67 ounces. The unit value of this storage article is not over three dollars.
Style GP01136 is a glass pitcher with a volume of one liter. It measures approximately 10.75 inches in height. The unit value of the pitcher is not over three dollars.
In your letter you indicate your opinion that these articles should be classified as glass containers or preserving jars in subheading 7010.90, Harmonized Tariff Schedule of the United States (HTSUS). However, the products do not have the form of containers used for the conveyance and packing of goods; they also do not have the form of preserving jars. Rather, these items have the form of glass storage articles – items that will be used to store food in the home. These articles are classifiable as table/kitchen glassware in subheading 7013.49, HTSUS. Therefore, they should not be classified as containers or preserving jars in subheading 7010.90. In your letter you referred to certain rulings. However, the rulings you cited covered products with the form of genuine containers or preserving jars. The products at issue in your ruling request have the form of glass storage articles classifiable as table/kitchen glassware in subheading 7013.49. They are neither containers nor preserving jars; thus, subheading 7010.90 is not applicable.
The applicable subheading for Style Numbers SR10437 (glass spice jars with metal rack), GJ10826 (large glass canister), GJ10827 (extra-large glass canister) and GP01136 (glass pitcher) will be 7013.49.2000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: other: other: valued not over three dollars each. The rate of duty will be 22.5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.
If you have any questions regarding the ruling, contact National Import Specialist Jacob Bunin at (646) 733-3027.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division