The tariff classification of glass storage articles from China

N138919 January 13, 2011 CATEGORY: Classification TARIFF NO.: 7013.49.2000 Ms. Priscilla Royster John S. Connor, Inc. 799 Cromwell Park Drive Suite A-H Glen Burnie, MD 21061 RE: The tariff classification of glass storage articles from China Dear Ms. Royster: In your letter dated December 10, 2010, on behalf of Intercontinental Procurement Limited, you requested a tariff classification ruling regarding glass storage articles in the shape of tubes or vials. Samples were submitted with your ruling request. Each of these storage articles measures approximately 200 millimeters in height. In your letter you indicated that the value of each item is not over three dollars. You stated that after importation into the United States the articles will be used to hold spices. After the spices are used, the consumer can purchase refills of these spices. Thus, the glass storage articles will be used and reused. In your letter you suggested that the glass products at issue should be classified as glass containers in heading 7010 of the Harmonized Tariff Schedule of the United States (HTSUS). However, containers of heading 7010 are limited to items which are principally used to convey and pack merchandise. Glass articles used to hold or store food material in the home or other indoor contexts – products which will be filled and refilled – are regarded as glass storage articles, not as containers. They are classified as table/kitchen glassware in heading 7013, not as containers in heading 7010. Since the products at issue will be used and reused to hold spices in the home, these items are not classified in heading 7010. The applicable subheading for the glass storage articles will be 7013.49.2000, HTSUS, which provides for glassware…of a kind used for table…or kitchen purposes other than that of glass-ceramics: other: other: valued not over three dollars each. The rate of duty will be 22.5 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division