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NY J81805

March 20, 2003

CLA-2 :70:RR:NC:2:226 J81805


TARIFF NO.: 7013.39.2000

Ms. Cari Grego
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, Virginia 23320

RE: The tariff classification of a glass storage bottle from China

Dear Ms. Grego:

In your letter dated February 13, 2003, you requested a tariff classification ruling regarding two glass bottles: one with a cork closure and one with a different type of closure. Your request for a tariff classification ruling on the second product, file NY J82069, along with a submitted sample, is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1300 Pennsylvania Avenue, N.W., Washington D.C. 20229. A ruling will be issued to you from that office. The bottle with the cork closure will be the subject of this ruling.

The subject article is a narrow, triangular-shaped, 473-ml frosted glass bottle with a cork closure. The dimensions are approximately eight inches in height and less than four inches in width. It has a top opening of two inches in diameter.

You indicated in your letter that the bottles are decorated with hand painted flowers, fruits or scenes. They will be imported empty and sold empty to the consumer. You stated that they will primarily be used to store food items.

In your letter, you suggest that this product should be classified under heading 7010, Harmonized Tariff Schedule of the United States (HTS), which provides for...other containers, of glass, of a kind used for the conveyance or packing of goods. However, containers classifiable in heading 7010 are limited to items which are principally used for the conveyance and packing of goods sold commercially. The principal function of this article is to store food products. The product is regarded as a household storage article, not as a container. Therefore, heading 7010 is not applicable.

You stated in your letter that the unit value of each bottle is $0.33.

The applicable subheading for the glass bottle with cork closure will be 7013.39.2000, HTS, which provides for glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramicsotherothervalued not over $3 each. The rate of duty will be 23.2 percent ad valorem.

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 646-733-3027.


Robert B. Swierupski

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