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HQ 958599



April 29, 1996

CLA RR:TC:MM 958599 MMC

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.91.50

Ms. Donna Elda
G.M. Miller & Co., Int'l.
573 Forbes Boulevard
South San Francisco, CA 94080

RE: Empty Glass Lead Crystal Bottles; Explanatory Notes 70.10, and 70.13; HRLs 087359, 953386, 953496, 953497, 953840, 953846, and 953856; Los Angeles Tile Jobbers, Inc. v. U.S.

Dear Ms. Elda:

This is in response to the July 11, 1995, letter to the then Area Director of Customs, New York Seaport, requesting a binding ruling, on behalf of the Anjac Company, concerning the tariff classification of empty glass lead crystal bottles under the Harmonized Tariff Schedule of the United States (HTSUS). The letter, together with pictures of the subject bottles were forwarded to this office for our examination. Your additional submission of April 10, 1996, was considered in preparing this ruling.

FACTS:

The merchandise consists of empty lead crystal glass bottles without lids manufactured in France. The bottles have a round shaped body with plateau shaped neck designed to accommodate a top. The glass is mouth blown and hand cut. The net value is $32.50 a piece. According to Customs laboratory analysis, the articles meet the tariff definition of lead crystal. After importation, either a ground glass stopper or an atomizer is attached to the neck of the bottles. They are then sold empty without perfume as gift items.

ISSUE:

What is the proper classification of the lead crystal bottles?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Chapter 70, HTSUS, provides for glass and glassware.

Heading 7013, HTSUS, 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). In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. The ENs, although not dispositive nor legally binding, provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128, (August 23, 1989).

EN 70.13, pg. 936-937, states, in pertinent part, that:

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

(2) Toilet articles, such as soap-dishes, sponge-baskets, liquid soap distributors, hooks and rails (for towels, etc.), powder bowls, perfume bottles, parts of toilet sprays (other than heads) and toothbrush holders...

These articles may be e.g., of ordinary glass, lead crystal, glass having a low coefficient of expansion (e.g., borosilicate glass) or of glass ceramics (the latter two in particular, for kitchen glassware). They may also be coulourless, coloured or of flashed glass, and may be cut, frosted, etched or engraved, or otherwise decorated, or of plated glass (for example, certain trays fitted with handles). Table centres consisting of a simple mirror are, however, excluded (see Explanatory Note to heading 70.09).

Subheading 7013.91, HTSUS, further provides for lead crystal glassware meeting the description of heading 7013, HTSUS. The subject mouth blown bottles' hand cut design and net value indicate they are principally used as toilet articles for perfume. When empty they are refilled rather than discarded by the user.

We note that previously, the Tariff Schedules of the United States (TSUS), also provided for decorative bottles. Item 545, TSUS (the precursor to heading 7010, HTSUS), provided for:
containers (except ampoules) chiefly used for the packing, transporting, or marketing of merchandise, and containers chiefly used for home canning and preserving, all the foregoing, of glass, with or without their closures and whether or not coated with plastic materials.

Item 546, TSUS (the precursor to heading 7013, HTSUS), provided for:
articles chiefly used in the household or elsewhere for preparing, serving, or storing food or beverages, or food or beverage ingredients; smokers' articles, household articles, and art and ornamental articles, all the foregoing not specially provided for.

In Los Angeles Tile Jobbers, Inc. v. U.S., C.D. 3904 (1969), it was stated that:
the types of "glassware" intended to be classified under [item 546] . . . are definitely discussed in the current series, entitled Summaries of Trade and Tariff Information, Prepared in Terms of the [TSUS], released by the United States Tariff Commission on August 8, 1968, as follows:

Description and uses

This summary covers a great variety of glass articles chiefly used in the household or elsewhere for preparing, serving, or storing food or beverages (or food or beverage ingredients). It also includes other glass household items, smokers' articles, and art and ornamental objects. For the purposes of this summary, the term "household glassware" is used to describe collectively the items herein.

Household glassware is produced in a wide range of styles, sizes, colors, qualities, and prices. Commercially, the most important items are tumblers, goblets, other stemware, cups, plates, saucers, miscellaneous tableware, ash trays, fancy perfume bottles 1 vases, and the art and ornamental pieces. . .

1. Empty bottles sold primarily for decorative value. Bottles as commercial containers for perfume are covered in a summary on items 545.11 and 545.17 in this volume.

Therefore, under the TSUS, commercial containers for perfume and perfume bottles sold for decorative value were classified differently. Empty decorative perfume bottles are sold empty and then filled with various fragrances. When the fragrance is emptied, the decorative bottle is refilled. This is the purpose of purchasing a decorative perfume bottle. The purchaser wants to enjoy the long term decorative value of the bottle as it is repeatedly filled with perfume.

Decisions under the TSUS are not dispositive in interpreting the HTSUS. However, on a case-by-case basis they should be considered instructive in interpreting the HTSUS, particularly where the nomenclature previously interpreted in those decisions remains unchanged and no dissimilar interpretation is required by the text of the HTSUS. H. Conf. Rep. No. 576, p.550. In this instance, we find that previous decisions under the TSUS instructive. For the application of these principles to other perfume bottles, also see Headquarters Ruling Letters 953386, 953496, 953497, 953840, 953846, and 953856 all dated April 22, 1993.

Subheading Note 1 to Chapter 70, HTSUS, states, in pertinent part, that:

For the purposes of subheadings 7013.21, 7013.31 and 7013.91, the expression "lead crystal" means only glass having a minimum lead monoxide (PbO) content by weight of 24 percent.

According to the Customs Office of Laboratory and Scientific Services, the percentage of lead monoxide for the subject bottles meet the subheading note requirement. Therefore, for tariff purposes, the bottles are considered composed of lead crystal.

The empty glass perfume bottles are specifically provided for under subheading 7013.91.50, 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)): other glassware: of lead crystal: valued over $5 each.

HOLDING:

The empty glass perfume bottles are classifiable under subheading 7013.91.50, 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): other glassware: of lead crystal: valued over $5 each. The general, column one rate of duty is 6 percent ad valorem.

Sincerely,

John Durant, Director
Tariff Classification Appeals

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