CLA-2-70:OT:RR:NC:N1:126
Luis Arandia
Givens & Johnston, PLLC
950 Echo Lane, Suite 360
Houston, TX 77024
RE: The tariff classification of two glass jars and two glass bottles from China.
Dear Mr. Arandia:
In your letter dated September 6, 2018, on behalf of your client, Couronne Company, Inc., you requested a tariff classification ruling. A sample was submitted with your ruling request and will be returned to you.
The merchandise under consideration are item numbers 5188000, 5532000, 6188000, and 6532000. From the information you provided, item numbers 5188000 and 6188000 are clear glass jars, and item numbers 5532000 and 6532000 are clear glass bottles that are all manufactured by automatic machine. Item number 5188000 has a capacity of .178 liters and a mouth with an outer diameter of 70 millimeters, item number 5532000 has a capacity of .750 liters and a mouth with an outer diameter of 28 millimeters, item number 6188000 has a capacity of .120 liters and a mouth with an outer diameter of 80 millimeters, and item number 6532000 has a capacity of .750 liters and a mouth with an outer diameter of 28 millimeters. The necks of the glass jars/bottles have a threaded or non-threaded finish. You state that these bottles are empty upon importation into the United States, and sold exclusively to your client’s customers where they are filled with cosmetic or toilet preparations and foodstuffs. The glass jars/bottles are fitted with a closure that is corked or twisted on to form a sanitary seal, and sold and distributed commercially.
The applicable subheading for item number 6188000 will be 7010.90.5045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Carboys, bottles, flasks, jars, pots, vials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods…: Other: Other containers (with or without their closures): Of a capacity exceeding 0.118 liter but not exceeding 0.15 liter: Having a mouth with an outer diameter of 38 mm or more.” The general rate of duty will be free.
The applicable subheading for item number 5188000 will be 7010.90.5035, HTSUS, which provides for “Carboys, bottles, flasks, jars, pots, vials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods…: Other: Other containers (with or without their closures): Of a capacity exceeding 0.15 liter but not exceeding 0.33 liter: Having a mouth with an outer diameter of 38 mm or more.” The general rate of duty will be free.
The applicable subheading for item numbers 5532000 and 6532000 will be 7010.90.5019, HTSUS, which provides for “Carboys, bottles, flasks, jars, pots, vials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods…: Other: Other containers (with or without their closures): Of a capacity exceeding 0.473 liter but not exceeding 1 liter: Other.” The general rate of duty will be free.
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 the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 7010.90.5045, 7010.90.5035, and 7010.90.5019, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7010.90.5045, 7010.90.5035, and 7010.90.5019, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division