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September 14, 1999

CLA-2-70:RR:NC:2:226 E86439

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.5000

Mr. Juan Cienfuegos
502 Enterprise
Laredo, TX 78045

RE: The tariff classification of four glass storage articles from Mexico

Dear Mr. Cienfuegos:

In your letter dated July 26, 1999, you requested a tariff classification ruling. Representative samples of the items were submitted and will be returned to you as requested.

The first item is a small empty glass jar with a removable metal lid. The item measures approximately three and one-half inches in height by three and one-half inches in diameter at the opening. You indicated that the unit value for this item will be $0.50.

The second item is a large empty glass jar with a removable metal lid. The item measures approximately five inches in height by three and one-half inches in diameter at the opening. You indicated that the unit value for this item will be $0.60.

The applicable subheading for the two glass storage jars with metal lids will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposesĀ: other glassware: other: valued over $0.30 but not over $3.00 each. The rate of duty will be 30 percent ad valorem.

The last two articles (items #3 and #4) are the same as items #1 and #2, except that there will be a wick with a metal holder attached to the inside of the glass bottom. You indicated that the unit values will be approximately $0.57 for item #3 and approximately $0.67 for item #4.

The essential character of items #3 and #4 is represented by the glass component.

The applicable subheading for the two glass storage jars (with wick and metal holder) will be 7013.99.5000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposesĀ: other glassware: other: valued over $0.30 but not over $3.00 each. The rate of duty will be 30 percent ad valorem.

In your letter you state your opinion that this merchandise should be regarded as candleholders classifiable in subheading 9405.50.40, HTS, under the provision for non-electrical lamps and lighting fittings. In the alternative, you contend that these products should be classified in subheading 7010.92.50, HTS, which provides for glass containers of the kind used for the conveying or packing of goods.

Neither subheading 9405.50.40 nor subheading 7010.92.50 is applicable to this merchandise. These products are not principally used as containers for conveying or packing goods which will be sold commercially. Each glass jar can be used as a household storage article to store fruit, potpourri and numerous other household items. Also, a candle is only one of the many items that this type of product is capable of holding. Therefore, the glass jars are regarded as general-purpose household glass articles classifiable in heading 7013, HTS, not as candleholders classifiable in heading 9405, HTS or as containers for conveying or packing goods in heading 7010, HTS.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Jacob Bunin at 212-637-7074.

Sincerely,

Robert B. Swierupski
Director,

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