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HQ 953951

April 27, 1993

CLA-2 CO:R:C:M 953951 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 7010.90.20

Mr. David O. Elliott
Barnes, Richardson & Colburn
475 Park Avenue South
New York, NY 10016

RE: IA 27/93; Empty Glass Perfume Spray Bottles; HQ 953386; 7013.99.40

Dear Mr. Elliott:

This is in response to your letter of January 4, 1993, to the Area Director of Customs, JFK Airport, on behalf of Barrie Fragrances and Luigi Bormioli Corporation, concerning the classification of empty glass perfume spray bottles under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter has been referred to Customs Headquarters for a reply.

The principal issue concerning the classification of the subject bottles is whether they are classifiable under subheading 7010.90.20, HTSUS, as glass containers of a kind used for the conveyance or packing of perfume or other toilet preparations, or under subheading 7013.99.40, HTSUS, as glassware of a kind used for toilet purposes?

Enclosed is a copy of HQ 953386, of this date, which dealt with the classification of similar glass bottles. As you will note, that ruling contains an extensive analysis of the relevant law and reasons for our holding that empty glass perfume spray bottles are classifiable under subheading 7010.90.20, HTSUS.

Therefore, following the reasoning under HQ 953386, it is our position that the subject bottles are classifiable under subheading 7010.90.20, HTSUS. The general, column one rate of duty is 3.7 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division


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