HQ 953585: Empty Glass Perfume Spray Bottles; HQ 953386; 7013.99.40

us-cbp-cross-rulings-hq-953585HQ 953585: Empty Glass Perfume Spray Bottles; HQ 953386; 7013.99.40Guidance

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 953585
                          April 22, 1993


CLA-2 CO:R:C:M 953585 DWS

CATEGORY: Classification 

TARIFF NO.: 7010.90.20

Mr. David O. Elliott
Barnes, Richardson & Colburn
475 Park Avenue South
New York, NY 10016

RE: Empty Glass Perfume Spray Bottles; HQ 953386; 7013.99.40

Dear Mr. Elliott:

     This is in response to your letter of March 3, 1993, to the
Area Director of Customs, New York Seaport, on behalf of J.G.
Durand International, 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

Enclosure

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