CLA-2-70:OT:RR:NC:N2:226
Ms. Elizabeth Kessens
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of handled glass mason jars from China.
Dear Ms. Kessens:
In your letter dated December 31, 2014, you requested a tariff classification ruling.
The merchandise under consideration is described as a mason jar set, item number HNDLMASONJAR. A sample was submitted with your ruling request and will be returned to you.
This item consists of four clear glass mason jars with handles which measure approximately 5.25 inches high by 4 inches wide by 3 inches long at their widest points. They feature threaded necks and a screw-top metal lid. One panel of each jar is decorated with a decal of fruit and leaves. From the information you provided, the jars are not designed for use in preserving food; rather, they are designed for use as drinking glasses and for household storage. You state that the unit value of each jar is over thirty cents but not over three dollars.
Although you refer to this item as a set, it does not consist of at least two different articles which are classifiable in different headings. Therefore, item HNDLMASONJAR is not considered a set for tariff purposes.
As noted, the glass mason jars are designed for use as both drinking glasses and as household storage; both of these uses are equal in merit and are classified in 7013, Harmonized Tariff Schedule of the United States (HTSUS). Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 3(c) states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
The applicable subheading for the glass mason jars with handles, item number HNDLMASONJAR, will be 7013.99.5000, 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 over $0.30 but not over $3 each.” The general rate of duty will be 30 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division