The tariff classification of a glass bubble bath holder, aproduct of Spain.

PD C86957 May 15, 1998 CLA-2-70:S:N:N:D06:PF CATEGORY: Classification TARIFF NO.:7013.39.2000 Ms. Kristen Gibson, Import Analyst Bath & Body Works 7 Limited Pkwy. East Reynoldsburg, OH 43068 RE: The tariff classification of a glass bubble bath holder, a product of Spain. Dear Ms. Gibson: This ruling is issued to amend that of the same number, dated May 7, 1998. In your letter dated April 17, 1998 you requested a tariff classification ruling. Your submitted sample is a 12 1/2" tall, triangular based, 3 sided, glass bottle, 2 7/8" per side at the base with cork closure. The triangular shape continues vertically until within an inch and a half of the mouth and there changes to cylindrical shape until the last 3/8" pronounced lip. The last three inches of the item is both cylindrical as well as triangular as the two dissimilar profiles blend because of the narrow 5/8" mouth. It is marked 20 cl under the base. This bottle is advised as made of recycled glass and bears the appropriate light green tint of that material. It is valued as per phone conversation at $0.81 ea., FOB Valencia, Spain. Your proposed classification of 7010.91.2000 is not considered applicable since classification for this item is based upon principal use of the class or kind to which the item belongs, not the actual use of the specific instance. Customs considers this item to belong to the class or kind of storage articles. The applicable subheading for the bubble bath holder will be 7013.39.2000, 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 purposes (other than that of heading 7010 or 7018): 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 $3 each . ." . The rate of duty will be 27%. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, David Ballard Area Port Director Champlain, NY