CLA-2-70:OT:RR:NC:2:226
Mr. Michael Hostrawser
Gartner Studios, Inc.
220 East Myrtle Street
Stillwater, MN 55082
RE: The tariff classification of a glass jar favor kit from China
Dear Mr. Hostrawser:
In your letter dated May 28, 2015, you requested a tariff classification ruling on item number 50014, “Jar with Cork Favor Kit”. You submitted a sample for our examination which will be returned to you as requested.
The designated sample, “Jar with Cork Favor Kit”, Item Number 50014, contains eighteen clear glass jars which feature a cork closure inserted at the neck of the glass bottle. The jars measure approximately 3.5 inches tall (including cork closure). They are intended for use as a presentation to guests filled with miniature candies at an event or buffet table setting.
In your letter, you expressed your opinion that this product should be classified as other articles of glass suitable for table and kitchen purposes in subheading 7013.49.5000, Harmonized Tariff Schedule of the United States (HTSUS). Based on the shape and size of the glass jars in the “Jar with Cork Favor Kit”, the product does not suit the purpose and function of a class or kind of product, principally glass items used to store food in the home, classifiable as table and kitchen glassware in subheading 7013.49. The miniature glass bottles with a cork stopper, used to provide the indoor decoration to a buffet tabletop setting or event when filled with candy, are classifiable in subheading 7013.99. Subheading 7013.49, is not applicable.
The essential character of the “Jar with Cork Favor Kit” is imparted by the glass jars which you indicate in your letter is valued not over thirty cents each.
Products of heading 7013 are based on unit value. The value referred to in this heading is the value of a single glass article, it is not based on the value of several glass articles packaged together.
The applicable subheading for the “Jar with Cork Favor Kit”, Item Number 50014, will be 7013.99.4000, 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division