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HQ 952726

January 26, 1993

CLA-2 CO:R:C:M 952726 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.39.20

Area Director
U.S. Customs Service
Suite 716
6 World Trade Center
New York, NY 10048-0945

RE: Protest No. 1001-1-104279; Glass Jars; HQ 951721; 7010.90.50

Dear Madam:

This is our response on Application for Further Review of Protest No. 1001-1-104279, dated May 23, 1991, concerning your action in classifying and assessing duty on certain glass jars under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of 3-liter glass jars. The jar is comprised of a cylindrical glass body, closed at the bottom, and a glass lid including a rubber gasket and a wire bale. The gasket and bale enable the jar to be air tight when the glass lid is closed.

ISSUE:

Whether the glass jar is classifiable under heading 7010, HTSUS, as a glass container or preserve jar, or under heading 7013, HTSUS, as table or kitchen glassware?

LAW AND ANALYSIS:

The merchandise was entered under subheading 7010.90.50, HTSUS, which provides for: "[c]arboys, bottles, flasks, jars, pots, vials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass: [o]ther: [o]ther containers (with or without their closures)."

However, the entry was liquidated under subheading 7013.39.20, HTSUS, which provides for: "[g]lassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: [o]ther: [o]ther: [v]alued not over $3 each."

In HQ 951721, a copy of which is attached, we ruled upon merchandise similar to that under consideration. We found the glass jars to be classifiable under subheading 7013.39, HTSUS, the eight digit subheading dependent upon the value of the jars.

HOLDING:

For the reasons stated in HQ 951721, the protest should be denied. A copy of this decision and of HQ 951721 should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director
Commercial Rulings Division

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