The tariff classification of glass storage articles from Taiwan

NY J89876 November 7, 2003 CLA-2:RR:NC:1:126 NY J89876 CATEGORY: Classification TARIFF NO.: 7013.39.2000 Ms. Jennifer Scott Expeditors International 21318 64th Avenue South Kent, WA 98032 RE: The tariff classification of glass storage articles from Taiwan Dear Ms. Scott: In your letter dated October 10, 2003, on behalf of Richards Packaging, you requested a tariff classification ruling regarding three glass storage articles. Samples were submitted with your ruling request. In accordance with your request, the samples will be returned to you. Although the submitted samples include food material, you indicated that you are inquiring about the importation of the empty glass articles. The products are referred to as Items 5024, 5021 and 5048. Each item is a glass storage article with a cork closure. The heights of these glass articles are approximately 4.25 inches, 2.25 inches and four inches. Each of these items will be imported empty. Items 5024 and 5021 are square; item 5048 is round. Item 5048 will be imported with a wooden spoon. In your letter you suggest that these products be classified as glass containers in subheading 7010.90.50, Harmonized Tariff Schedule of the United States (HTS). This suggested classification is not applicable for the following reasons. Containers classifiable in subheading 7010.90.50 are limited to items that are principally used to convey or pack goods that will be offered for sale commercially (i.e., sold to the consumer). Containers are principally sold to the consumer filled with goods. Although you state your belief that the products at issue in your ruling request actually will be used in this manner, the forms of the articles indicate that they belong to the class or kind of merchandise known as storage articles. They do not belong to the class or kind of merchandise principally used as containers. The forms of the three glass articles presented with your ruling request (items 5024, 5028 and 5048) indicate that they are principally used as storage articles for holding and displaying food material in the home or other indoor contexts. The forms of these items indicate that they belong to a class or kind of articles that are principally sold to the consumer empty; they are not principally sold to the consumer filled with goods. Classification is based on the principal use in the United States of the class or kind of merchandise at issue, not the actual use of the specific imported article. The form of the imported article determines its “class or kind” which determines its principal use. The forms of the articles submitted indicate that they are principally used as storage articles. Since the principal use of these products is as household storage articles, not as containers, they cannot be classified as containers in subheading 7010.90.50, HTS. The applicable subheading for the glass storage articles – items 5024, 5021 and 5048 - will be 7013.39.2000, HTS, which provides for 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 23.2 percent ad valorem. 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, Robert B. Swierupski Director National Commodity Specialist Division