CLA-2-70:OT:RR:NC:N1:126
William Carey
Trans-Border Global Freight System Inc
2103 Route 9
Round Lake, NY 12151
RE: The tariff classification of glass bottles from India. Correction to ruling number N323339.
Dear Mr. Carey:
This replaces ruling number N323339, dated January 14, 2022, for which additional information was subsequently provided. A complete corrected ruling follows.
In your letter dated December 21, 2021, on behalf of your client, Heinz-Glas USA Inc., you requested a tariff classification ruling. Samples were submitted with your ruling request.
The merchandise under consideration are empty glass bottles. The bottles are made of clear soda-lime glass, have a .03 liter capacity, and contain a round threaded neck that enables their connection to, and placement within, a fragrance oil warmer. The bottles measure approximately 2.75 inches high by .78 inches in diameter at its widest point.
From additional information you provided, you stated the bottles are empty at the time of importation, but are subsequently filled with fragrance oil, fitted with a wick and cap, and packaged for retail sale as “scented oil refills” for a warmer unit. When connected, the warmer and refill bottle form a unit. When the complete unit is plugged into an A/C electrical outlet via the warmer, the warmer heats the wick inside the bottle, in turn heating the oil and releasing a fragrance into the surrounding area. The bottles will only be used to convey the room fragrance oils to the consumer and not intended for reuse or refill. The bottles are discarded when empty.
The applicable subheading for the empty glass bottles will be 7010.90.5055, 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; preserving jars of glass; stoppers, lids and other closures, of glass: Other: Other containers (with or without their closures): Of a capacity not exceeding 0.118 liter. The general rate of duty is free.
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