CLA-2-N2:OT:RR:NC:N2:226
Ms. Lisa Ragan
Lisa Ragan Customs Brokerage
105 Forest Parkway, Suite 400
Forest Park, GA 30297
RE: The tariff classification of a glass bottle from China
Dear Ms. Ragan:
In your letter dated July 18, 2014, you requested a tariff classification ruling for a glass bottle with plastic sifter cap and screw on lid.
A representative sample was submitted with your ruling request.
The subject merchandise is a clear glass bottle with a plastic sifter cap and plastic screw on lid.
The glass bottle has interior and exterior white, plastic covers that seal the top of the bottle.
The interior plastic snap on cap contains eleven perforated holes which can be used to evenly dispense the contents of the bottle when filled. The exterior plastic screw on cap covers the inner perforated lid and secures the contents of the bottle from spilling out. The glass bottle measures approximately four inches high and one and one quarter of an inch in diameter. There is an adhesive sticker in the center of the exterior lid which is printed with a floral design. The clear glass bottle is decorated with the same floral design as the screw on lid.
In a telephone call to this office, you stated that the glass bottles will be individually imported in bulk and that the items will be used in conjunction with spice racks which will be imported separately.
You also stated that the value of the spice bottle is not over three dollars.
In your ruling request you suggested classification of this shaker bottle in 7010.90.5055, Harmonized Tariff Schedule of the United States (HTSUS), as a glass carboy, bottle, flask, jar, etc. of a kind used for the conveyance or packing of goods. However, such containers are limited to items with forms which indicate that they will be principally used simply to convey and pack goods that will be sold commercially and are generally disposable, rather than retained in the home and continually used to store and dispense food material. You indicated in a phone call to this office this glass bottle is sold as a storage article to be used, retained, and re-used, in conjunction with a rack, for display in the home. Therefore, subheading 7010.90.5055 is not applicable to this merchandise.
The applicable subheading for the glass bottle with lid will be 7013.49.2000, HTSUS, which provides for “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): 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 general 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 Nicole Sullivan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division