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NY N007281

March 16, 2007



TARIFF NO.: 7013.49.2000

Ms. Traci Manuel
Virgo III Ltd.
766 Knox court
Yardley, PA 19067

RE: The tariff classification of a glass bowl from China

Dear Ms. Manuel:

In your letter received February 22, 2007, on behalf of Lindt Chocolate, you requested a tariff classification ruling regarding a glass bowl and a glass jar. A representative sample of the glass bowl was submitted with your ruling.

The submitted sample, designated as item number 60580, is a glass-footed bowl measuring approximately six inches in height by six and one-half inches in diameter at the opening and 21.5 inches in circumference.

You indicated in a telephone conversation that the unit value of the glass bowl is not over three dollars.

 You suggest that the glass-footed bowl be classified under heading 7010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for...other containers, of glass, of a kind used for the conveyance or packing of goods. However, a determination of whether or not heading 7010 applies is dependent on the principal use of merchandise of the same class or kind as the product under review. The form of the article in question indicates its class or kind. The form of item 60580 indicates that it belongs to the class or kind of merchandise principally used as household storage articles (i.e., principally used to store food in the home or other indoor contexts). Household storage articles are classifiable as table/kitchen glassware in heading 7013, not as containers in heading 7010. Therefore, heading 7010 is not applicable to item 60580.

The applicable subheading for the glass-footed bowl will be 7013.49.2000, HTSUS, which provides for glassware of a kind used for...table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: other: other: valued not over three dollars each. The rate of duty will be 22.5 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Your inquiry does not provide enough information for us to give a classification ruling on the product described in your letter as the “Ultimate Jar”. As discussed in a telephone conversation with your office, we are returning your ruling request for this item.

Please submit a sample of the “Ultimate Jar”. The article should be labeled with a brand name or style number.

Please include a statement that there are, to your knowledge, no issues on the commodity pending before Customs or any court. Also include a statement as to whether classification advice has been sought from a Customs officer; and if so, from whom, and what advice was rendered, if any.

When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please resubmit your original letter and provide the additional information along with the sample requested in this notice.

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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