CLA-2-70:RR:NC:2:226 F84673
Ms. Maureen Shoule
J.W. Hampton, Jr. & Co., Inc.
161-15 Rockaway Blvd.
Jamaica, NY 11434
RE: The tariff classification of a glass storage jar with cork lid from Taiwan
Dear Ms. Shoule:
In your letter dated March 20, 2000, on behalf of your client, Gemco Ware, Inc., you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested.
The subject article, which is identified as item #831, is a clear glass jar that is molded into the shape of a “Teddy Bear”. The jar has a removable cork lid and measures approximately six inches in height by four inches in width and two inches in diameter at the mouth.
You indicated that the unit value of this item is under $2.00.
In your presentation, you suggest that this product should be classified in subheading 7010.92.50, Harmonized Tariff Schedule of the United States (HTS), which provides for glass containers of the kind used for the conveying or packing of goods.
This product is not principally used as a container for conveying or packing goods which will be sold commercially. The principal function of this article is to store food products and numerous other household items. The product is regarded as a household storage article, not as a container. Therefore, subheading 7010.92.50 is not applicable.
The applicable subheading for the glass storage jar with cork lid will be 7013.39.2000, HTS, which provides for 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 25.5 percent ad valorem.
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 212-637-7074.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division