The tariff classification of two glass storage jars from Malaysia

NY G80649 August 30, 2000 CLA-2-70:RR:NC:2:226 G80649 CATEGORY: Classification TARIFF NO.: 7013.99.4000, 7013.99.5000 Mr. Arvind Suri J.F. Moran Co., Inc. 475 Douglas Pike Smithfield, Rhode Island 02917 RE: The tariff classification of two glass storage jars from Malaysia Dear Mr. Suri: In your letter dated August 16, 2000, on behalf of your client, LaFazia Inc., you requested a tariff classification ruling. Representative samples of the items were submitted with your ruling request. The first item (KJRA07) is a small frosted glass storage jar with a removable glass knob-shaped lid. The item measures approximately three inches in height and three inches in diameter at the opening. The lid measures two inches in height. You indicated that the unit value of this item will be $0.27. The second item (KJRA16) is a large frosted glass storage jar with a removable glass knob-shaped lid. The item measures approximately five inches in height and three inches in diameter at the opening. The lid measures two inches in height. You indicated that the unit value of this item will be $0.51. The applicable subheading for the small glass storage jar will be 7013.99.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: other glassware: other: valued not over $0.30 each. The rate of duty will be 38 percent ad valorem. The applicable subheading for the large glass storage jar will be 7013.99.5000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes...: other glassware: other: other: valued over $0.30 but not over $3.00 each. The rate of duty will be 30 percent ad valorem. In your letter you state your opinion that this merchandise should be regarded as candleholders classifiable in subheading 9405.50.40, HTS, under the provision for non-electrical lamps and lighting fittings. Each glass jar can be used as a household storage article to store fruit, potpourri and numerous other household items. Also, a candle is only one of the many items that this type of product is capable of holding. Therefore, the glass jars are regarded as general-purpose household glass articles classifiable in heading 7013, HTS, not as candleholders classifiable in heading 9405, 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 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division