CLA-2-70:RR:NC:1:126 L82356
Mr. Mike Stone
Global Village Glass Studios
Div. of Glass Eye Studio Co.
600 N.W. 40th Street
Seattle, WA 98107
RE: The tariff classification of six decorative glass articles from China
Dear Mr. Stone:
In your letter dated January 27, 2005, you requested a tariff classification ruling. A representative sample of the item you wish to import was submitted with your ruling request.
The submitted sample, designated as style #121 – “Clara Perfume Bottle”, is a decorative glass perfume bottle with a removable knob-shaped glass applicator. The applicator is composed of ordinary glass. The bottle is etched with a butterfly design. The body of the article is round and tapers at the neck. The item measures approximately three inches in height.
You stated in your letter that this product will be imported in six assorted styles. The only difference between each style is the shape, size and cost. You further stated that these perfume bottles will be imported empty and that the consumer will fill the bottle with perfume in the home.
You indicated in your letter the unit value of style numbers 121, 122, 123, and 124 is over $3.00 but not over $5.00. You indicated that the unit value of style numbers 125 and 126 is over $5.00.
In your letter you suggest that these articles should be classified as glass containers in subheading 7010.90.30, Harmonized Tariff Schedule of the United States (HTS). However, this provision is limited to containers principally used for the conveyance or packing of perfume or other toilet preparations to be sold commercially – i.e., to be sold to consumers. The products at issue in this ruling request are not principally used to convey or pack perfume, toilet preparations or any other merchandise to consumers. Rather, these products are decorative articles that will be principally used for the storage of perfume in the home. Therefore, subheading 7010.90.30, HTS, is not applicable.
The applicable subheading for the four decorative glass bottles - style numbers 121 thru 124 - will be 7013.99.6000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: other glassware: other: other: cut or engraved: valued over $3.00 but not over $5.00 each. The rate of duty will be 15 percent ad valorem.
The applicable subheading for the two decorative glass bottles -style numbers 125 and 126 – will be 7013.99.7000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: other glassware: other: other: cut or engraved: valued over $5.00 each. The rate of duty will be 7.2 percent ad valorem.
You stated in your letter that each glass bottle will be imported in a small box. The box is considered ordinary packing. A prototype sample of the box with a sticker label, which reads “Made in China”, was submitted with your ruling request.
In this instance the marking of the boxes with sticker labels would be acceptable if the stickers remain on the boxes and the ultimate purchaser of the merchandise receives the products in the boxes. If the products will be sold outside of the boxes, these items must be marked individually.
The marking of the boxes with sticker labels will be acceptable if the port director at the port of entry is satisfied that the ultimate purchaser will receive the marked boxes. The port director may request proof which indicates that the merchandise is sold to the ultimate purchaser in the marked boxes.
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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division