CLA-2 CO:R:C:M 953951 DWS
Mr. David O. Elliott
Barnes, Richardson & Colburn
475 Park Avenue South
New York, NY 10016
RE: IA 27/93; Empty Glass Perfume Spray Bottles; HQ 953386;
7013.99.40
Dear Mr. Elliott:
This is in response to your letter of January 4, 1993, to the
Area Director of Customs, JFK Airport, on behalf of Barrie
Fragrances and Luigi Bormioli Corporation, concerning the
classification of empty glass perfume spray bottles under the
Harmonized Tariff Schedule of the United States (HTSUS). Your
letter has been referred to Customs Headquarters for a reply.
The principal issue concerning the classification of the
subject bottles is whether they are classifiable under subheading
7010.90.20, HTSUS, as glass containers of a kind used for the
conveyance or packing of perfume or other toilet preparations, or
under subheading 7013.99.40, HTSUS, as glassware of a kind used for
toilet purposes?
Enclosed is a copy of HQ 953386, of this date, which dealt
with the classification of similar glass bottles. As you will
note, that ruling contains an extensive analysis of the relevant
law and reasons for our holding that empty glass perfume spray
bottles are classifiable under subheading 7010.90.20, HTSUS.
Therefore, following the reasoning under HQ 953386, it is our
position that the subject bottles are classifiable under subheading
7010.90.20, HTSUS. The general, column one rate of duty is 3.7
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division