The tariff classification of a glass storage article from China

N043385 November 25, 2008 CLA-2-70:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Mecedes Suarez HLM Cargo Clearance Brokers, Inc. 8373 NW 74th Street Miami, Fl 33136 RE: The tariff classification of a glass storage article from China Dear Ms. Suarez: In your letter received November 4, 2008, you requested a tariff classification ruling, on behalf of Sun Bulb Co., regarding a glass storage article. A sample was included with your ruling request. The product is a square storage article consisting of clear glass. You stated that the unit value of this storage article is over thirty cents but not over three dollars. In a letter submitted as part of the ruling request, your client indicated that the product will be used to hold plants in the home or businesses. He suggested that the article should be classified as a container in heading 7010, Harmonized Tariff Schedule of the United States (HTSUS). The provision for containers in heading 7010 applies to products which are principally used to convey or pack goods that are being sold commercially. However, the form of the product at issue in this ruling request indicates that it is a general purpose glass storage article capable of holding a wide variety of items in the home, office or other indoor contexts. This item is principally a household storage article, not a container. Therefore, heading 7010 is not applicable to this merchandise. The applicable subheading for the glass storage article will be 7013.99.5000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…other glassware: other: other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 30 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/. 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. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division