CLA-2-70:OT:RR:NC:N2:226
Ms. Denise Young-Sang
Office Depot, Inc.
6600 North Military Trail
Boca Raton, FL 33496
RE: The tariff classification of a glass bail-and-trigger jar with chalk from China.
Dear Ms. Young-Sang:
In your letter dated December 21, 2016, you requested a tariff classification ruling.
The merchandise under consideration is referred to as Mason Jar with Chalk. A sample was submitted with your ruling request and will be returned to you.
The Mason Jar with Chalk is a square bail-and-trigger-style jar which is packaged for retail sale with a piece of chalk. You state that the jar is made of clear soda-lime glass which has not been pressed and toughened (specially tempered). It measures approximately 4.75 inches high by 3.5 inches long by 2.5 inches wide at its widest points, and features a blackboard sticker which you indicate is printed on the surface of the jar. From the information you provided, this item is designed and sold at retail for the storage of various household items. The unit value is less than three dollars.
In your ruling request you suggest classification of this item in 7010.90.5035, Harmonized Tariff Schedule of the United States (HTSUS), as other Carboys, bottles, flasks, jars, pots, vials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods. However, you stated that this item is designed and used for household storage, not for the conveyance and packing of commercial goods.
The glass bail-and-trigger jar and the chalk meet the definition of “goods put up in sets for retail sale.” As per GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. The glass jar provides the essential character of this set.
The applicable subheading for the Mason Jar with Chalk 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 of glass-ceramics: Other: Valued at 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division