CLA-2-70:OT:RR:NC:1:126
Mr. William Baldwin
Joel R. Junker & Associates
435 Martin Street
Suite 360
Blaine, Washington 98230
RE: The tariff classification of a glass container
Dear Mr. Baldwin:
In your letter dated August 10, 2007, on behalf of Olympic Mountain and Marine Products, you requested a tariff classification ruling regarding a glass bottle (item number 26ESGJ75VNWC).
A sample was submitted with your ruling request.
The form of this bottle appears to be that of a disposable container for toilet preparations. The item is a bell-shaped, clear glass bottle with an externally threaded top opening including a removable, threaded rubber stopper. The article measures nearly six inches in height, three inches in diameter at the base and one inch in diameter at the opening.
This item does not appear to have any decorative or ornamental features. The simple stopper and simple shape of item number 26ESGJ75VNWC indicate that the form of this article is principally used as a container for toilet preparations.
When the article is completely produced by automatic machine, the applicable subheading for the item number 26ESGJ75VNWC will be 7010.90.20, Harmonized Tariff Schedule of the United States (HTSUS), which provides for carboys, bottles, flasks, jars, pots, vials, ampoules and other containers of glass, of a kind used for the conveyance or packing of goods…other: containers (with or without their closures) of a kind used for the conveyance or packing of perfume or other toilet preparations…produced by automatic machine. The rate of duty will be 2.5 percent ad valorem.
When the article is not completely produced by automatic machine, the applicable subheading for the item number 26ESGJ75VNWC will be 7010.90.30, HTSUS, which provides for carboys, bottles, flasks, jars, pots, vials, ampoules and other containers of glass, of a kind used for the conveyance or packing of goods…other: containers (with or without their closures) of a kind used for the conveyance or packing of perfume or other toilet preparations…other. The rate of duty will be 5.2 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