HQ 0954293 - Glass jar; glass containers for the conveyance or packing of liquids or of solid products; glass preserve jars; household glass storage articles; use provisions; principal use; Additional U.S. Rule of Interpretation 1(a); EN 70.10; EN 70.13; HRL 088020; HRL 087727 - United States International Trade Commision Rulings

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HQ 954293

June 30, 1993

CLA-2 CO:R:C:M 954293 KCC

CATEGORY: CLASSIFICATION

TARIFF NO.: 7010.90.50

Mr. Andrew S. Liscow
Cincinnati Preserving Company
5514 Fair Lane
Cincinnati, Ohio 45227

RE: Glass jar; glass containers for the conveyance or packing of liquids or of solid products; glass preserve jars; household glass storage articles; use provisions; principal use; Additional U.S. Rule of Interpretation 1(a); EN 70.10; EN 70.13; HRL 088020; HRL 087727

Dear Mr. Liscow:

This is in response to your letter dated May 26, 1993, regarding the tariff classification of a glass jar under the Harmonized Tariff Schedule of the United States (HTSUS). A sample of the jelly filled glass jar was submitted for examination.

FACTS:

The Cincinnati Preserving 1/2 liter Le Parfait Canning jar is imported with a bail and trigger assembly and rubber gasket. The jar is approximately 4 1/2" tall and 4" in diameter with a 21 oz. capacity. In the U.S., the glass jar will be filled will jelly and jam preserves.

You state that prior to 1992, the jar was entered duty-free under subheading 7010.90.50, HTSUS, which provides for "Carboys, 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...Other...Other containers (with or without their closures)....". Then in 1992, Customs changed the classification to subheading 7013.39.20, HTSUS, which provides for "Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)...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 $3 each", dutiable at the rate of 30% ad valorem.

ISSUE:

Are the glass jars classified as preserving jars under subheading 7010.90.50, HTSUS, or as glassware of a kind used for the table and kitchen under subheading 7013.39.20, HTSUS?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...." In this case, the competing headings are headings 7010 and 7013, HTSUS, which are both considered "use" provisions. A tariff classification controlled by use (other than actual use) is governed by the principal use. Additional U.S. Rule of Interpretation 1(a), HTSUS.

In understanding the language of the headings of the HTSUS, the Harmonized Commodity Description and Coding System (HCDCS) Explanatory Notes (ENs) may be utilized. The ENs, although not dispositive, are to be used to determine the proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). EN 70.10 (pgs. 933-34) states that "[t]his heading covers all glass containers of the kinds commonly used commercially for the conveyance or packing of liquids or of solid products (powders, granules, etc.). They include...

(B) Jars, pots and similar containers for the conveyance or packing of certain foodstuffs (condiments, sauces, fruit, preserves, honey, etc.)...

These articles are usually made of ordinary glass (colourless or tinted) by pressure in a mould usually followed by blowing with compressed air. They generally have a large opening, a short neck (if any) and as a rule, lip or flange to hold the lid or cap. Some of these containers, however may be closed by corks or screw stoppers...

The heading also includes preserving jars of glass."

EN 70.10 also states that heading 7010, HTSUS, does not include "[d]ecanters, drinking glasses and other glass containers being domestic glassware (heading 70.13), but not containers used primarily for the commercial conveyance or packing of goods." The types of containers found in heading 7010, HTSUS, are principally used to convey a product to the consumer who uses the product in the container and then discards the container.

Numerous glass articles used to hold food products within the home are not classifiable as jars under subheading 7010.90.50, HTSUS, but are considered to be household storage articles classifiable as table/kitchenware under subheading 7013, HTSUS. EN 70.13 (p. 936) states:

This heading covers the following types of articles, most of which are obtained by pressing or blowing in moulds:

(1) Tableware or kitchen glassware, e.g. drinking glasses, goblets, tankards, decanters, infants' feeding bottles, pitchers, jugs, plates, salad bowls, sugar-bowls, sauce- boats, fruit-stands, cake-stands, hors-d'oeuvres dishes, bowls, basins, egg-cups, butter dishes, oil or vinegar cruets, dishes (for serving, cooking, etc.), stew-pans, casseroles, trays, salt cellars, sugar sifters, knife- rests, mixers, table hand bells, coffee-pots and coffee- filters, sweetmeat boxes, graduated kitchenware, plate warmers, table mats, certain parts of domestic churns, cups for coffee-mills, cheese dishes, lemon squeezers, ice- buckets.

In Headquarters Ruling Letter (HRL) 088020 dated January 14, 1991, we ruled on 12 sided glass storage jars that varied in height from approximately 5 1/2" to 14" and were used to hold foodstuff. They had a metal loop fastener closure and a rubber ring seal. HRL 088020 stated that heading 7010, HTSUS, "provides for standard size and shape jars that are used commercially to convey, pack or preserve foods." The subject jars were shaped and sized differently than commercial jars used to preserve food. They were household jars that were used as canisters in the kitchen to hold various types of food. Therefore, as the jars were not the type intended to be classified under heading 7010, HTSUS, they were classified under subheading 7013.39.20, HTSUS.

Various Customs rulings have confirmed the position that household articles holding different volumes or in different forms than the typical preserve jar are classifiable in subheading 7013.39.20, HTSUS. See, HRL 087727 (September 21, 1990), which held that glass spice jars were not regarded as preserve jars classifiable in heading 7010, HTSUS, as they were not the size and shape of typical preserve jars.

Based on the submitted information and sample, the subject Cincinnati Preserving jar should be classified under heading 7010, HTSUS. The jar meets the requirements of preserve jars in heading 7010, HTSUS, as the jar can contain 1/2 liter or 21 oz. of foodstuff and is round, even though somewhat shorter in height and wider in diameter than a typical preserve jar. Therefore, the jar is properly classified under subheading 7010.90.50, HTSUS.

HOLDING:

The subject glass jar is classified under the duty-free tariff provision of subheading 7010.90.50, HTSUS, as preserving jars of glass.

Sincerely,

John Durant, Director
Commercial Rulings Division

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