Mr. Tom O’Neal
2300 S. Old Missouri Road
Springdale, AR 72764
RE: The tariff classification of clear glass decorative bottles from China.
Dear Mr. O’Neal:
In your letter received November 21, 2014, you requested a tariff classification ruling.
The merchandise under consideration is described as Apothecary Bottles Clear, item number 12625. A sample of this item was included in your ruling request and will be returned to you. The second item included in this ruling request, Apothecary Bottles Amber, item number 12626, will be addressed in ruling N260074.
The Apothecary Bottles Clear consists of four clear glass bottles with removable cork stoppers packaged together in a plastic bag connected to a cardboard hang tag. Two of the bottles measure approximately 1.75 inches high by .4 inches in diameter, while the other two measure approximately 2 inches high by .8 inches in diameter. You state that these bottles are sold in retail stores and used to store small quantities of craft supplies such as glitter, sequins, beads, sand, and other miniature craft supplies, while your company online catalog advertises these bottles as components of shadowboxes and other decorative arrangements. From the information you provided, the bottles are individually valued at less than 30 cents each.
In your ruling request you suggest classification of the bottles in 7010.90.5049 as glass bottles for the conveyance and packing of goods. However, these are not bottles for the conveyance and packing of goods; they are decorative bottles for household use.
The applicable subheading for the Apothecary Bottles Clear, item number 12625, will be 7013.99.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: Other glassware: Other: Other: Other: Valued not over $0.30 each.” The general rate of duty will be 38 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Nicole Sullivan at firstname.lastname@example.org.
Gwenn Klein Kirschner
National Commodity Specialist Division