The tariff classification of glass storage articles from Italy

N185962 October 7, 2011 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7013.49.2000 Mr. Bill Helms Schmidt, Pritchard & Co., Ltd. 9801 West Lawrence Avenue Schiller Park, IL 60176 RE: The tariff classification of glass storage articles from Italy Dear Mr. Helms: In your letter dated September 16, 2011, on behalf of Tablecraft Products, you requested a tariff classification ruling regarding two empty glass bottles – item numbers 618JF and 618JM. Samples were submitted with your ruling request. Each of these bottles has a unique wavy form. The form of these bottles indicates that they are likely to be kept in the home and reused continuously as storage articles. You stated that item numbers 618JF and 618JM will be used with cork stoppers. According to your letter, the unit value of each of these bottles is not over three dollars. In your letter, you indicated your opinion that the articles covered by this ruling request are similar to the merchandise addressed in a previous ruling - NY G82354. However, based on their form, the items covered by ruling G82354 were regarded as disposable containers simply used to convey merchandise for sale commercially; consequently, the products addressed in ruling G82354 were classified as glass containers in heading 7010, Harmonized Tariff Schedule of the United States (HTSUS). On the other hand, the unique wavy form of item numbers 618JF and 618JM - the products at issue in your ruling request - indicates that they are not likely to be discarded; rather, the form of these products indicates that they are storage articles which will be kept in the home continuously and constantly reused. They are not regarded as mere containers for the conveyance and packing of goods. They are classifiable as table/kitchen articles in heading 7013, not as containers in heading 7010. The applicable subheading for the glass storage articles – item numbers 618JF and 618JM – will be 7013.49.2000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…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 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