CLA-2-70:OT:RR:NC:N1:126
Terry Choi
Silver Timing Limited
8/F Pioneer Place, 33 Hoi Yuen Road
Kwun Tong, Hong Kong
China
RE: The tariff classification of five decorative glass bottles from China
Dear Ms. Choi:
In your letter received April 14, 2021, you requested a tariff classification ruling.
The merchandise under consideration is described as “Mini Glass Screw Bottles and Mini Glass Cork Bottles”. Samples of the bottles were included in your ruling request and were forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.
The “Mini Glass Screw Bottles” consists of two clear glass bottles with metal screw on caps. The “Mini Glass Cork Bottles” consists of three clear glass bottles with removable cork stoppers. They are both packaged in a plastic bag connected to a cardboard hang tag. The two clear glass bottles with metal screw on caps measure approximately 1.87 inches high by .7 inches in diameter, and 2.56 inches high by .9 inches in diameter. The three clear glass bottles with cork stoppers measure approximately .95 inches high by .7 inches in diameter, 1.58 inches high by .7 inches in diameter, and 2.17 inches high by .8 inches diameter. The glass bottles are sold in retail stores and online and are used to store small quantities of craft supplies such as beads, glitter, sand, tiny trinkets, accessories, and as wedding and baby shower favors. From the information you provided, the bottles are individually valued at less than 30 cents each.
Laboratory analysis has determined the “Mini Glass Screw Bottles and Mini Glass Cork Bottles” are made of soda lime glass and the glass bottles are not pressed and toughened (specially tempered).
The “Mini Glass Screw Bottles and Mini Glass Cork Bottles” are a composite good comprised of different materials that are classifiable in different headings (glass, cork, and metal). Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The glass component provides the essential character of these items.
The applicable subheading for the “Mini Glass Screw Bottles and Mini Glass Cork Bottles”, will be 7013.99.4090, HTSUS, which provides for “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: Other glassware: Other: Other: Other: Valued not over $0.30 each.” The general rate of duty will be 38 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 the 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 Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division