CLA-2-70:OT:RR:NC:2:226
Ms. Debbie Taylor
The Container Store
500 Freeport Parkway
Coppell, TX 75019-3863
RE: The tariff classification of a glass storage bottle from Italy
Dear Ms. Taylor:
In your letter dated January 23, 2015, you requested a tariff classification ruling on SKU# 10048423, a glass storage bottle. A representative sample was submitted which will be returned to you as requested.
The subject merchandise is SKU# 10048423, a clear glass bottle with a plastic cap/metal wire bail and trigger type assembly. The bail and trigger wire assembly is incorporated through a single hole in the plastic cap which has an additional rubber attachment, on one end, to facilitate sealing the bottle top to prevent spillage. The bottle, when closed, measures approximately 8 inches high x 2 inches in diameter at the base and holds a capacity of 250 ml. You stated in your letter that the purpose of the bottle is to preserve oils, vinegars, dressings and other food products. The article is used in the manner of a glass storage article – an item typically used to store food in the home.
In your letter you have suggested that this glass article should be classified as a glass container or preserving jar in subheading 7010.90, Harmonized Tariff Schedule of the United States (HTSUS).
In a phone call with this office you indicated that the function and use of the glass bottle is for retail purposes and not for the commercial conveyance and packing of goods. In addition, the product does not have the form of a container that is used for the conveyance and packing of goods; it also does not have the form of preserving jars. The article is classifiable as table/kitchen glassware in subheading 7013.49, HTSUS. It should not be classified as a container or preserving jar in subheading 7010.90.
You also stated that the unit value of the product at issue is not over three dollars.
The applicable subheading for SKU# 10048423, 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 $3 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