CLA-2 CO:R:C:M 952733 EJD
TARIFF NO: 7010.90.20
Mr. Dennis Glassman
Inter-Maritime Forwarding Co. Inc.
182-17 150th Avenue
Springfield Gardens, New York 11413-4099
RE: Empty Nail Polish Bottle; NY 861203 modified; DD 866845;
HQ 952303
Dear Mr. Glassman:
It has come to our attention that New York Ruling Letter
(NY) 861203 issued to you on March 26, 1991, on behalf of your
client, Italian Fashion Trading, concerning the classification of
various products from Italy, in part, is in error. This letter
modifies NY 861203.
We have reviewed NY 861203 and determined that the
classification of an empty nail polish bottle was incorrect. The
empty nail polish bottle was held to be classifiable under the
provision for other containers, of glass, of a kind used for the
conveyance or packing of goods in subheading 7010.90.50,
Harmonized Tariff Schedule of the United States (HTSUS), with a
free rate of duty.
In Headquarters Ruling letter (HQ) 952303, copy enclosed,
Customs ruled that an empty nail polish bottle is classifiable
under the provision for "[c]arboys, bottles, flasks...and other
containers, of glass, of a kind used for the conveyance or
packing of goods...[o]ther...[c]ontainers (with or without their
closures) of a kind used for the conveyance or packing of perfume
or other toilet preparations...[p]roduced by automatic machine"
in subheading 7010.90.20, HTSUS, with duty at the rate of 3.7% ad
valorem.
HQ 952303 also affirmed DD 866845, dated September 26, 1991,
in which the Area Director of Customs, J.F.K. Airport, held this
type of merchandise to be classifiable in subheading 7010.90.20,
HTSUS.
2
For the reasons stated in HQ 952303, it is now our position
that the empty nail polish bottle described in NY 861203 is
properly classifiable under subheading 7010.90.20, HTSUS.
This notice to you should be considered a modification of NY
861203, dated, under 19 CFR 177.9 (d). It is not to be applied
retroactively to NY 861203 (19 CFR 177.9(d)(2) and will not,
therefore, affect past transactions for The importation of this
type of merchandise under that ruling. However, for the purposes
of future transaction involving merchandise of this type, NY
861203 will not be valid precedent.
We recognize the pending transactions may be adversely
affected by this modification, in that current contracts for
importations arriving at a port subsequent to this decision will
be classified pursuant to it. If such a situation arises, you
may, at your discretion, notify this office and apply for relief
from the binding effects of this decision as may be warranted by
the circumstances.
Sincerely,
John Durant, Director
Commercial Rulings Division
Enclosure