HQ 953496: IA 7/93; Empty Glass Perfume Spray Bottles; HQ 953386; 7013.99.40

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 953496
                         April 22, 1993

CLA-2 CO:R:C:M 953496 DWS

CATEGORY: Classification 

TARIFF NO.: 7010.90.20

Mr. Louis S. Shoichet
Siegel, Mandell & Davidson
One Astor Plaza
1515 Broadway, 43rd Floor
New York, NY 10036

RE: IA 7/93; Empty Glass Perfume Spray Bottles; HQ 953386;       
     7013.99.40

Dear Mr. Shoichet:

     This is in response to your letter of November 13, 1992, to
the Area Director of Customs, JFK Airport, on behalf of Baker Dixon
Packaging, concerning the classification of empty glass perfume
spray bottles under the Harmonized Tariff Schedule of the United
States (HTSUS).  Your letter has been referred to Customs
Headquarters for a reply.

     The principal issue concerning the classification of the
subject bottles is whether they are classifiable under subheading
7010.90.20, HTSUS, as glass containers of a kind used for the
conveyance or packing of perfume or other toilet preparations, or
under subheading 7013.99.40, HTSUS, as glassware of a kind used for
toilet purposes?

     Enclosed is a copy of HQ 953386, of this date, which dealt
with the classification of similar glass bottles.  As you will
note, that ruling contains an extensive analysis of the relevant
law and reasons for our holding that empty glass perfume spray
bottles are classifiable under subheading 7010.90.20, HTSUS.

     Therefore, following the reasoning under HQ 953386, it is our
position that the subject bottles are classifiable under subheading
7010.90.20, HTSUS.  The general, column one rate of duty is 3.7
percent ad valorem.

                           Sincerely,


                           Harvey B. Fox, Director
                           Office of Regulations and Rulings