CLA-2-70:OT:RR:NC:N1:126
Regina Woody
Hobby Lobby
7707 SW 44th Street
Oklahoma City, OK 73179
RE: The tariff classification of glass bottles from China
Dear Ms. Woody:
In your letter dated December 22, 2023, you requested a tariff classification ruling.
The merchandise under consideration is described as “bottles and a vial.” Samples of the bottles and vial were included in your ruling request.
The merchandise consists of four amber-colored glass bottles and a vial with plastic screw-on caps. From the information you provided, you stated the glass bottles SKU 1900729 (with a plastic and metal roller ball top), SKU 1900737 (with a plastic dropper inside of cap), and SKU 1900752 (with a plastic top with small hole for dispersing oils) are made of soda-lime glass, and the glass vial, SKU 2144467 (with a plastic applicator wand inside of cap), is made of borosilicate glass. They are all packaged in a plastic bag connected to a cardboard hang tag. Glass bottle SKU 1900729 measures approximately 3.31 inches high by .8 inches in diameter, glass bottle SKU 1900737 measures approximately 2.13 inches high by 1 inch in diameter, and glass bottle SKU 1900752 measures approximately 5.38 inches high by 1.75 inches in diameter. The glass vial, SKU 2144467, measures approximately 2 inches high by .31 inches in diameter. From information you provided the glass bottles and vial are sold in retail stores and are reusable. The glass bottles are used to store essential oils and the glass vial is used to store perfume. The bottles and vial are individually valued at less than 30 cents each.
The glass bottles and vials are composite goods comprised of different materials that are classifiable in different headings (glass, plastic, and metal). Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The glass component provides the essential character of these items.
The applicable subheading for the glass bottles and glass vial will be 7013.99.4090, 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division