CLA-2-70:OT:RR:NC:N1:126
April Zou
Ningbo Lisi Group
1508 Kerry Plaza Tower 2, Futian, Shenzhen, China Shenzhen 467000 China
RE: The tariff classification of four glass articles from China
Dear Ms. Zou:
In your letter dated May 23, 2024, you requested a tariff classification ruling. Four representative samples were submitted and were sent to our Customs and Border Protection (CBP) Laboratory for analysis. Our laboratory has now completed its analysis.
The merchandise under consideration consists of four glass articles referred to as Glass Food Storage Containers.
The four glass articles are packaged with locking snap-on plastic lids. Item #1 measures approximately 5.28 inches in diameter by 2.36 inches high and has a capacity of 13.8 ounces. Item #2 measures 6.08 inches in diameter by 2.63 inches high and has a capacity of 20.29 ounces. Item #3 measures 6.9 inches in diameter by 2.87 inches high and has a capacity of 32.5 ounces, and item #4 measures 7.85 inches in diameter by 3.1 inches high and has a capacity of 44.63 ounces.
From the information you provided, you indicate the unit value of the glass articles, Items #1, #2, and #3, are not over $3 each, and the unit value of the glass article, Item #4, is over $3 but not over $5 each. The glass articles are used to store food items and will be packaged together as a set ready for retail sale in their imported condition.
Laboratory analysis has determined that the four glass articles are borosilicate glass, and not pressed and toughened (specially tempered). The four items have a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0 degrees centigrade to 300 degrees centigrade.
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classified in accordance with GRI 3, HTSUS. GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods. The four glass articles consist of at least two different items that are, prima facie, classifiable in different headings.
The merchandise consists of at least two different articles, which are prima facie, classifiable in different headings and are put together to carry out a specific activity (i.e., the storage of food). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the merchandise is a set within the term goods put up in set for retail sale. GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character.
However, the term "essential character" is not defined within the HTSUS, GRIs or Explanatory Notes (ENs). EN VIII to GRI 3(b) gives guidance, stating that "the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. It is the opinion of this office that based on the use, value, and quantity of the items included in the set as imported, that the essential character is imparted by the glass articles.
GRI 6 of the HTSUS allows us to apply GRI 3 to the classification of a set in which the items within the set are classifiable under different subheadings of the same heading.GRI 6 states:For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable... As long as we are comparing subheadings at the same level, GRI 6 allows us to apply GRI 3 to a set which includes products classifiable in different subheadings of the same heading.
In your letter, you expressed your opinion that the four glass items should be classified as other articles of glass suitable for table and kitchen purposes in subheading 7013.42.4000, HTSUS, which provides for Glassware of a kind used for table (other than drinking glasses) or kitchen purposes, other than of glass-ceramics: Other: Other: Valued over $3 each: Valued over $5 each with a rate of duty of 7.2 percent ad valorem. However, subheading 7013.42.4000 is not applicable, as the glassware does not satisfy the language of the subheading.
By application of GRI 3(b) and GRI 6, the applicable subheading for the four glass article set, consisting of Items #1, #2, #3, and #4 will be 7013.42.2000, HTSUS, which provides for Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes..: Glassware of a kind used for table (other than drinking glasses) or kitchen purposes, other than that of glass-ceramics: Of glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0 degrees Centigrade to 300 degrees Centigrade: Other: Valued not over $3 each. The rate of duty will be 22.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 7013.42.2000, 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 subheadings 7013.42.2000, 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, including information on exclusions and their effective dates, 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.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division