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HQ 953386

April 22, 1993

CLA-2 CO:R:C:M 953386 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 7010.90.20

Mr. Leonard M. Shambon
Wilmer, Cutler & Pickering
2445 M Street, N.W.
Washington, DC 20037-1420

RE: Empty Glass Perfume Spray Bottles; HQ 953386; 7013.99.40

Dear Mr. Shambon:

This is in response to your letter of October 7, 1992, to the Area Director of Customs, JFK Airport, on behalf of Jean Phillipe Fragrances, Inc., concerning the classification of empty glass perfume spray bottles under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter has been transferred 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?

Attached is a copy of HQ 953386, of this date, which dealt with the classification of similar glass bottles. In that ruling, we held 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,

Harvey B. Fox, Director
Office of Regulations and Rulings

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