CLA-2-70:OT:RR:NC:N1:126
Iris Zhang
Shandong Glassware Corporation
Huangguang Rd.
Zibo
China
RE: The tariff classification of a glass container from China
Dear Ms. Zhang:
In your letter dated July 22, 2022, you requested a tariff classification ruling.
A sample was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.
The merchandise under consideration is a glass container with a wooden lid and wire bail-and-trigger closure system. Underneath the lid is a polymer gasket, for which you state replacements are not sold. You further stated the glass container is not used for the conveyance or packing of goods. From information provided, the container is used to store a variety of food items to include sugar, flour, coffee, etc. The article is used in the manner of a glass storage article – an item typically used to store food in the home.
The glass article measures approximately 3.81 inches in outer diameter at the rim, 7.05 inches in height, and 3.47 inches in thickness at the rim. The information submitted indicates that the unit value is not over $3 each.
Laboratory analysis has determined that the bail-and-trigger glass storage container cannot form a hermetic seal. In addition, the glass is not pressed and toughened.
In your letter you indicate your opinion that this article should be classified as a preserving jar in subheading 7010.90, Harmonized Tariff Schedule of the United States (HTSUS). However, the product does not have the form of a preserving jar of glass.
The glass container is a composite goods comprised of different materials that are classifiable in different headings (glass, wood, and metal). Classification of merchandise under the 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 the glass container.
The applicable subheading for the glass container will be 7013.49.2090, 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: Other: Valued not over $3 each…Other.” 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7013.49.2090, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 7013.49.2090, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
In your submission, you also requested a country of origin determination. However, we are unable to address this aspect of your request due to insufficient information. For example, we would need to know the exact origin of every component in your product. In addition, we would require both a detailed processing narrative for what happens to each component in China along with their tariff numbers.
Additionally, we are unable to issue a marking ruling, at this time, due to insufficient information regarding your proposed marking.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.
If you need additional guidance for this product, please submit a request for a marking ruling accompanied by a marked sample of the item in its imported condition, including packaging, so that we may determine if the items are properly marked.
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