CLA-2-70:RR:NC:1:126
Ms. Traci Manuel
Virgo III
766 Knox Court
Yardley, PA 19067
RE: The tariff classification of a glass storage article from China
Dear Ms. Manuel:
In your letter dated February 13, 2007, you requested a tariff classification ruling, on behalf of Lindt Chocolate, regarding a glass storage article with a wooden lid (Ultimate Jar, item # 53077).
A sample was submitted with your ruling request. The item has a round, curved shape and a fluted surface. It has the form of a household storage article.
You state that in its imported form the article will measure eleven inches high and 5.5 inches in diameter at the opening. It will have a circumference of thirty-seven inches and a volume of 6700 milliliters.
Your letter indicates that the value of the product at issue is not over three dollars.
In you letter you state your opinion that this product should be classified as a container in subheading 7010.90.50, Harmonized Tariff Schedule of the United States (HTSUS). You indicate that your client will market the product filled with chocolate. Therefore, you contend that it should be regarded as a container used for the conveyance and packing of goods destined for the consumer.
Although the article may actually be used for the packing of goods, the form of this product is that of a household storage article principally used to hold food items in the home or other indoor contexts. It does not have the form of a container.
Classification is determined based on principal use as dictated by the class or kind of merchandise under consideration. The form of the article indicates the class or kind or merchandise at issue. The form of this product indicates principal use as a storage article, not as a container. Storage articles of this type are regarded as table and kitchen glassware classifiable in subheading 7013.49, HTSUS. Therefore, subheading 7010.90 is not applicable.
The applicable subheading for the glass storage article 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: 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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division