CLA-2-69:RR:NC:2:227 I88727

Ms. Maureen Oliphant
Yusen Global Logistics
19001 Harborgate Way
Torrance, CA 90501

RE: The tariff classification of ceramic bottles from Japan and glass bottles from Taiwan

Dear Ms. Oliphant:

In your letter dated December 9, 2002, on behalf of Menda, a division of Desco Industry, you requested a tariff classification ruling.

The subject articles are ceramic and glass bottles, available in both 4 and 6 oz. sizes. After importation, the bottles, together with U.S. made pumps, are utilized to hold products used in the beauty salon industry. The 4 oz. glass bottles are valued at $ .95 each and the 6 oz. bottles are valued at $1.39 each.

The applicable subheading for the ceramic bottles will be 6909.90.00, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods, other. The duty rate will be 4 percent ad valorem. The applicable subheading for the glass bottles will be 7013.99.50, HTS, which provides for glassware of a kind used for … toilet, office, indoor decoration or similar purposes…other glassware: other: other: other: valued over thirty cents but not over three dollars each. The duty rate will be 30 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 George Kalkines at 646-733-3028.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division