CLA-2-:OT:RR:NC:2:226
Ms. Diyonie Foster
All-Ways Forwarding International, Inc.
701 Newark Ave.
Elizabeth, NJ 07208
RE: The tariff classification of glass storage articles from China
Dear Ms. Foster:
In your letter received July 17, 2013, on behalf of HDS Trading Corporation, you requested a tariff classification ruling regarding five glass storage articles.
Samples were submitted with your ruling request.
Style GJ01230 is a round glass canister (extra-large) with a plastic lid. It measures approximately 12.5 inches in height and has a volume of 67 ounces. The information submitted with your ruling request indicates that the unit value of this storage article is over three dollars but not over five dollars.
Style GJ01228 is a round glass canister with a plastic lid. It measures approximately 7.25 inches in height and has a volume of 40 ounces. The information submitted with your ruling request indicates that the unit value of this storage article is not over three dollars.
Style GJ10820 is a square glass canister with a metal lid. It measures approximately 4.25 inches in height and has a volume of 27 ounces. The information submitted with your ruling request indicates that the unit value of this storage article is not over three dollars.
Style GJ10823 is a square glass canister (extra-large) with a metal lid. It measures approximately nine inches in height and has a volume of 67 ounces. The information submitted with your ruling request indicates that the unit value of this storage article is not over three dollars.
Style GJ10824 is a round glass canister with a metal lid. It measures approximately five inches in height and has a volume of 25 ounces. The information submitted with your ruling request indicates that the unit value of this storage article is not over three dollars.
In your letter you indicate your opinion that these articles should be classified as glass containers or preserving jars in subheading 7010.90, Harmonized Tariff Schedule of the United States (HTSUS). However, the products do not have the form of containers used for the conveyance and packing of goods; they also do not have the form of preserving jars. Rather, these items have the form of glass storage articles – items that will be used to store food in the home. These articles are classifiable as table/kitchen glassware in subheading 7013.49, HTSUS. Therefore, they should not be classified as containers or preserving jars in subheading 7010.90. In your letter you referred to certain rulings. However, the rulings you cited covered products with the form of genuine containers or preserving jars. The products at issue in your ruling request have the form of glass storage articles classifiable as table/kitchen glassware in subheading 7013.49. They are neither containers nor preserving jars; thus, subheading 7010.90 is not applicable.
The applicable subheading for the extra-large glass canister (storage article) Style Number GJ01230 will be 7013.49.5000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: other: other: valued over three dollars each: other: valued over three dollars but not over five dollars each. The rate of duty will be 15 percent ad valorem.
The applicable subheading for the glass canisters (storage articles) Style Numbers GJ01228, GJ10820, GJ10823 and GJ10824 will be 7013.49.2000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: other: other: valued not over three dollars each. The rate of duty will be 22.5 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 Jacob Bunin at (646) 733-3027.
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division