CLA-2 CO:R:C:M 953846 DWS
Mr. John A. Bessich
Gibney, Anthony & Flaherty
665 Fifth Avenue
New York, NY 10022-5305
RE: Empty Glass Perfume Spray Bottles; HQ 953386; 7013.99.40
Dear Mr. Bessich:
This is in response to your letter of April 15, 1993, on
behalf of KLR, concerning the classification of empty glass perfume
spray bottles under the Harmonized Tariff Schedule of the United
States (HTSUS).
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,
Harvey B. Fox, Director
Office of Regulations and Rulings
Enclosure