HQ 959639

October 21, 1997

CLA-2 RR:CR:GC 959639 PH

CATEGORY: Classification

TARIFF NO.: 7010.90.50; 7013.39.20; 7013.39.60; 7013.99.50

Port Director

U.S. Customs Service

33 New Montgomery Street, \# 1501

San Francisco, CA 94105

RE: Protest 2809-96-100577; various glass containers; conveyance

or packing of goods; preserving jars of glass; glassware for

table, kitchen, toilet, office, indoor decoration; household

storage articles; principal use; eo nominee; 7010; 7013; EN

70.10; EN 70.13; U.S. Additional Note 1(a); T.D. 96-7; Myers v.

United States, CIT Slip Op. 97-75; Group Italglass U.S.A., Inc.

v\. United States, 17 CIT 226 (1993); Commercial Aluminum Cookware

Co. v. United States, 938 F. Supp. 875 (CIT 1996); Kraft, Inc, v.

United States, 16 CIT 483 (1992); G. Heilman Brewing Co. v.

United States, 14 CIT 614 (1990); United States v. Carborundum

Company, 63 CCPA 98, C.A.D. 1172, 536 F. 2d 373 (1976), cert.

denied, 429 U.S. 979 (1976)

Dear Port Director:

This is in response to Protest 2809-96-100577, which

pertains to the tariff classification of certain articles of

glass under the Harmonized Tariff Schedule of the United States

(HTSUS). Pictorial representations were submitted for our

review.

FACTS:

The merchandise consists of various glassware, as described

in the following table (based on the invoices for the

merchandise, pictorial representations, and information obtained

from the broker). Other pieces of glassware were imported under

the protested entries but were liquidated under subheading

7010.90.30 or 7010.90.50, HTSUS, free of duty; this ruling does

not address whether the classification of those items (00913S,

00914S, 00915S, 02296Q, 02325P, 03468P, 03469Q, 03927Q, 04432P,

05060P, 05179Q, 05210P, 05339S, 05468P, and 05505Q) was correct.

Entered value for the glassware under protest ranges from \$.24 to

\$9.97 per piece.

(Two kinds of stoppers (items 01576T, of glass and cork, and

03590S, entirely of cork with a mushroom shape) were also

imported under the protested entries with classification in

subheadings 4503.10.60 and 7013.99.40, HTSUS, respectively.

However, no objection to the classification of the stoppers is

made in the protest (see 19 U.S.C. 1514(c)(1), requiring a

protest to set forth \"distinctly and specifically \... each

decision \... as to which protest is made\[,\] each category of

merchandise affected \... \[,\] \[and\] the nature of each objection

and the reasons therefor\"; see also 19 CFR 174.13 requiring a

protest to contain, among other things, \"\[t\]he nature of, and

justification for the objection set forth distinctly and

specifically with respect to each category, payment, claim,

decision, or refusal\"). Therefore, this ruling does not address

whether the classification of the stoppers was correct; however,

for future reference, it is noted that stoppers of cork, such as

item 03590S, are classifiable under heading 4503 and stoppers of

glass and cork in which the glass gives the stopper its essential

character and the cork is a subsidiary part (it is not clear

whether this is the case of item 01576T) are classifiable under

subheading 7010.20, HTSUS (see EN 45.03 and Commercial Aluminum

Cookware Co. v. United States, 938 F. Supp. 875 (CIT 1996)).)

Code/Ref.

Denomination &

Size

Description

00258P

Vaso Orcio 212

\[ml.; unless

otherwise

indicated, this

figure represents

milliliters\]

Standard \"jelly jar\" shape, no

neck, large opening, threaded

for lid.

00268P

Vaso Orcio 580

Standard \"jelly jar\" shape, no

neck, large opening, threaded

for lid.

00487P

Bott. Feldflasche

250

Globular shape with relatively

small base (the base appears

to be of very thick glass),

small narrow, short neck,

small opening, rim (does not

appear to be fitted with a

glass stopper), similar in

appearance to a vase.

\[Pictorial representation

unclear.\] \[In entry \... 107-2; the same item in entry \...

953-0 appears to have been

classified and liquidated

under subheading 7010.90.50.\]

01025S

Bott. Torre Lt. 6

Four sides, each side merges

into round neck, tall, rim,

faucet near bottom. \[In entry

\... 171-8; the same item in

entry \... 953-0 appears to

have been classified and

liquidated under subheading

7010.90.50.\]

03421P

Bott. Borduno 500

Cylindrical shape, tall, long

neck, rim.

03613P

Bott. Quadra

Ligistro 750

Four sides, moderate length

neck, rim.

03761P

Bott. Duca 250

Four sides, tall, long neck,

rim.

03762P

Bott. Duca 200

Four sides, tall, long neck,

rim.

03763P

Bott. Duca 500

Four sides, tall, long neck,

rim.

03918P

Bott. Hector 500

One side straight, elsewhere

sides rounded with gradual

curve, tall, long neck, rim.

03919Q

Bott. Trinidad 500

Globular shape with large flat

base, long neck, rim.

04018S

Bott. Torre Lt. 2

Four sides, each side merges

into round neck, tall, rim,

faucet near bottom.

04132P

Bott. Trinidad 500

Globular shape with large flat

base, long neck, rim (dark

green in color, as

distinguished from 03919Q

which is clear).

05012P

Bott. Auflora

Egizia 500

Cruet, rounded body, long

neck, lip, one handle.

05153P

Bott. Triangulare

500

Three sides, with the sides

diminishing in width upwards,

creating a triangular shape,

base forms a triangle with

rounded edges, tall, long

neck, rim.

05229P

Bott. Bellissima

375

Cylindrical shape, tall and

narrow, long neck, rim.

05354S

Bott. MG Bord

Francese Lt. 6

Cylindrical shape, moderate

length neck, rim.

05379Q

Bott. MG Bord

Francese Lt. 2

Cylindrical shape, moderate

length neck, rim.

05427P

Bott. Grande Dame

Carre 200A

Four sides, with the sides

diminishing in width upwards,

base forms a square with

rounded edges, tall, long

neck, rim.

05428P

Bott. Grande Dame

Ovale 200A

Conical shape (with very

gradual diminishing of

diameter upwards), tall, long

neck, rim.

05430P

Bott. Grande Dame

Triangulaire 200A

Three sides, with the sides

diminishing in width upwards,

creating a triangular shape,

base forms a triangle with

rounded edges, tall, long

neck, rim.

05568P

\[or\]

05568A

Bott. Bord Fut 5

500

Cylindrical shape, tall and

narrow, long neck, rim.

06029P

Bott. Bordundo 500

Cylindrical shape, tall, long

neck, rim (light green/gold in

color, as distinguished from

03421P which is clear).

Four entries, of November 15 through December 15, 1995, are

included in the protest. The entries were liquidated on March

29, 1996, with classification of the protested articles under

subheading 7013.39.20 or 7013.39.60, HTSUS (depending on value).

On May 7, 1996, the importer protested, stating in block 9

of the protest form (\"DETAILED REASONS FOR PROTEST AND/OR FURTHER

REVIEW\"):

I RESPECTFULLY REQUEST A FULL DUTY REFUND FOR THESE REASONS:

1\. T.D. 96-7\[;\]

2\. Documentary evidence presented by \[the protestant\]\[;

and\]

3\. Mdse \[used\] for packing/conveyance\[.\]

The Customs Protest and Summons Information Report (Customs

Form 6445) prepared by the Import Specialist states that the

importer\'s position is that:

No imported bottles are dutiable and all bottles are

classifiable as 7010.92.50/Free. \... All bottles are

imported empty and sold to customers that fill them. \...

Further review was requested and granted.

The competing headings, as of the time under consideration,

are as follows:

7010: \[c\]arboys, bottles, flasks, jars, pots, vials,

ampoules and other containers, of glass, of a kind

used for the conveyance or packing of goods;

preserving jars of glass; stoppers, lids and other

closures, of glass.

The 1995 general column one rate of duty for goods classifiable

under subheading 7010.90.20 (\... \[o\]ther: \... \[c\]losures imported

separately; containers (with or without their closures) of a kind

used for the conveyance or packing of perfume or other toilet

preparations; \...: \[p\]roduced by automatic machine) is 3.5% ad

valorem. Goods classifiable under subheading 7010.90.50 (\...

\[o\]ther: \... \[o\]ther containers (with or without their closures))

receive duty-free treatment.

7013: \[g\]lassware of a kind used for table, kitchen,

toilet, office, indoor decoration or similar

purposes (other than that of heading 7010 or

7018).

The 1995 general column one rate of duty for goods classifiable

under subheading 7013.39.20 (\... \[g\]lassware of a kind used for

table (other than drinking glasses) or kitchen purposes other

than that of glass-ceramics: \... \[o\]ther: \... \[o\]ther: \[v\]alued

not over \$3 each) is 29.2% ad valorem. The 1995 general column

one rate of duty for goods classifiable under subheading

7013.39.60 (\... \[g\]lassware of a kind used for table (other than

drinking glasses) or kitchen purposes other than that of

glass-ceramics: \... \[o\]ther: \... \[o\]ther: \... \[v\]alued over \$3

each: \... \[o\]ther: \... \[v\]alued over \$5 each) is 7.2% ad valorem.

The 1995 general column one rate of duty for goods classifiable

under subheading 7013.99.50 (\... \[o\]ther glassware: \... \[o\]ther:

\... \[o\]ther: \... \[o\]ther: \... \[v\]alued over \$.30 but not over
\$3

each) is 30% ad valorem.

ISSUE:

Are the various pieces of glassware classifiable as

containers of a kind used for the conveyance or packing of goods,

preserving jars of glass, or glassware of a kind used for

decoration or similar purposes?

LAW AND ANALYSIS:

Initially, we note that the protest was timely filed (i.e.,

within 90 days after but not before the notice of liquidation;

see 19 U.S.C. 1514(c)(3)(A)) and the matter protested is

protestable (see 19 U.S.C. 1514(a)(2) and (5)).

The classification of merchandise under the HTSUS is

governed by the General Rules of Interpretation (GRI\'s). GRI 1,

HTSUS, states, in pertinent part, that for legal purposes,

classification shall be determined according to the terms of the

headings and any relative section or chapter notes.

The Harmonized Commodity Description And Coding System

Explanatory Notes (ENs) constitute the official interpretation of

the Harmonized System. While not legally binding on the

contracting parties, and therefore not dispositive, the ENs

provide a commentary on the scope of each heading of the

Harmonized System and are thus useful in ascertaining the

classification of merchandise under the System. Customs believes

the ENs should always be consulted. See T.D. 89-80, published in

the Federal Register August 23, 1989 (54 FR 35127, 35128).

The provision for preserving jars of glass in heading 7010

is an eo nomine provision (Myers v. United States, CIT Slip Op.

97-75, decided June 17, 1997). The provision in heading 7010 for

containers \"of a kind used\" for the conveyance or packing of

goods and the provision in heading 7013 for glassware \"of a kind

used\" for table or kitchen purposes are \"principal use\"

provisions (Group Italglass U.S.C., Inc. v. United States, 17 CIT

226 (1993)). Merchandise which is properly classifiable under

heading 7010 cannot be classified under heading 7013, because of

the specific parenthetical provision to that effect in heading

7013 (Myers, supra).

The provision for preserving jars of glass in heading 7010

was considered in Myers, supra. That case concerned jars with

wire bail and rubber ring closure systems. The Court found the

jars to be classifiable under the provision for \"preserving jars

of glass\" in heading 7010. The Court concluded that:

The three fundamental feature\[s\] which distinguish

preserving\' jars from packing and conveyance\' jars and

storage\' jars are: (1) the thickness of the glass in the

walls of the jars; (2) the jar\'s ability to form and

maintain a hermetic seal; and (3) the jar\'s potential for

reuse as a canning or preserving jar.

In this case, with the possible exception of items 00258P

and 00268P which are addressed below, although the walls of the

glass containers may be composed of thick glass, they have no

ability to form and maintain a hermetic seal, nor is there any

indication that the containers have potential for reuse as

canning or preserving jars. The containers in this case are not

\"preserving jars of glass\" and may not be classified under that

provision.

The other competing provisions (containers of glass of a

kind used for the conveyance or packing of goods in heading 7010

and glassware of a kind used for table or kitchen decoration or

similar purposes in heading 7013) are \"use\" provisions (see

above). If an article is classifiable according to the use of

the class or kind of goods to which it belongs, as is true of

these provisions, Additional U.S. Rule of Interpretation 1(a),

HTSUS, provides that:

In the absence of special language or context which

otherwise requires\-- (a) a tariff classification controlled

by use (other than actual use) is to be determined in

accordance with the use in the United States at, or

immediately prior to, the date of importation, of goods of

that class or kind to which the imported goods belong, and

the controlling use is the principal use.

In other words, the article\'s principal use in the United States

at the time of importation determines whether it is classifiable

within a particular class or kind (principal use is distinguished

from actual use; a tariff classification controlled by the latter

is satisfied only if such use is intended at the time of

importation, the goods are so used and proof thereof is furnished

within 3 years after the date the goods are entered (U.S.

Additional Note 1(b); 19 CFR 10.131 - 10.139); as stated above,

the competing provisions are principal use provisions, not actual

use provisions).

The Courts have provided factors, which are indicative but

not conclusive, to apply when determining whether merchandise

falls within a particular class or kind. They include: general

physical characteristics, expectation of the ultimate purchaser,

channels of trade, environment of sale (accompanying accessories,

manner of advertisement and display), use in the same manner as

merchandise which defines the class, economic practicality of so

using the import, and recognition in the trade of this use. (See

Kraft, Inc, v. United States, 16 CIT 483 (1992), G. Heilman

Brewing Co. v. United States, 14 CIT 614 (1990), and United

States v. Carborundum Company, 63 CCPA 98, C.A.D. 1172, 536 F. 2d

373 (1976), cert. denied, 429 U.S. 979 (1976).)

In applying Additional U.S. Rule of Interpretation 1(a) and

the above cases to heading 7010, it is Customs position that, as

a general rule, a glass article\'s physical form will indicate its

principal use and thus to what class or kind it belongs.

However, should an exception arise so that an article\'s physical

form does not indicate to what class or kind it belongs or its

physical form indicates it belongs to more than one class or

kind, Customs considers the other enumerated principal use

criteria.

The EN for heading 7010 is helpful in this analysis. EN

70.10 states, in pertinent part: \"This heading covers all glass

containers of the kind commonly used commercially for the

conveyance or packing of liquids or of solid products (powders,

granules, etc.). \...\" The key phrase in the quoted material is

\"commonly used commercially for the conveyance or packing\" of

liquids or solid products. The root word of \"commercially\" is

commerce which is described as the exchange or buying and selling

of commodities. The Random House Dictionary of the English

Language (1973), p. 295, and Webster\'s New World Dictionary (3rd

Coll. Ed.) (1988), p. 280. The root word of \"conveyance\" is

convey which is described as to carry, bring or take from one

place to another; transport; bear. Supra, at p. 320 and p. 305,

respectively.

Based on the above authorities Customs issued Treasury

Decision (T.D.) 96-7 which, among other things, adopted certain

criteria as indicative, but not conclusive, of whether a

particular glass article qualifies as part of the class

\"containers of glass of a kind used for the conveyance or packing

of goods\" in heading 7010 or the class \"glassware of a kind used

for table or kitchen purposes; glass storage articles\" in heading

7013\. According to the \"EFFECTIVE DATE\" section of T.D. 96-7,

\"\[a\]ny changes in tariff classification resulting from the

implementation of these guidelines and any revocation of

inconsistent rulings will be effective regarding merchandise

entered for consumption or withdrawn from a warehouse for

consumption on or after February 2, 1996.\" The protested entries

were prior to February 2, 1996. However, insofar as the criteria

described in T.D. 96-7 for indicating whether glassware qualifies

as part of the class of containers used for the conveyance or

packing of goods or for table or kitchen purposes as glass

storage articles are concerned, those criteria were compiled from

Court cases, ENs, and rulings in existence prior to the effective

date of the T.D. (e.g., the criteria in the T.D. for glassware of

a kind used for table or kitchen purposes; glass storage

articles, were used in HRLs 953952, dated September 21, 1994, and

956470, dated September 28, 1994). Therefore, the criteria in

T.D. 96-7 are relevant for determining the classification of the

glassware under consideration.

The criteria in T.D. 96-7 for containers of glass of a kind

used for the conveyance or packing of goods in heading 7010 are:

1\. \[The container\] \[g\]enerally \[has\] a large opening, a

short neck (if any) and as a rule, a lip or flange to hold

the lid or cap, \[is\] made of ordinary glass (colourless or

coloured) and \[is\] manufactured by machines which

automatically feed molten glass into moulds where the

finished articles are formed by the action of compressed

air;

2\. The ultimate purchaser\'s primary expectation is to

discard/recycle the container after the conveyed or packed

goods are used;

3\. \[The container is\] \[s\]old from the importer to a

wholesaler/distributor who then packs the container with

goods;

4\. \[The container is\] \[s\]old in an environment of sale that

features the goods packed in the container and not the jar

itself;

5\. \[The container is\] \[u\]sed to commercially convey

foodstuffs, beverages, oils, meat extracts, etc.;

6\. \[The container is\] \[c\]apable of being used in the hot

packing process; and

7\. \[The container is\] \[r\]ecognized in the trade as used

primarily to pack and convey goods to a consumer who then

discards the container after this initial use.

Applicability of the foregoing criteria to the merchandise

is as follows. All of the articles appear to be manufactured by

automatic machines from ordinary glass. Items 00258P and 00268P

have relatively large openings, no necks, and are threaded to

\"hold\" a lid or cap. An ultimate purchaser\'s primary expectation

would be to discard or recycle the articles after the conveyed or

packed goods are used (note that the articles are configured for

twist-on lids which do not allow the repetitive, extremely easy,

opening and closing that is allowed by a cork lid (compare to

other items discussed below)). The protestant states that the

containers are sold from the importer to a customer who fills

them; both bottles are of this kind (we emphasize, as stated

above (citing Italglass, supra), that the competing tariff

provisions are principal use provisions, not actual use

provisions). There is no evidence as to whether the containers

are emphasized over the goods packed in them, but the physical

form of the articles (standard \"jelly jar\" shape, no neck, large

opening, threaded for lid) indicates that this is not so. The

criterion of commercial use to convey foodstuffs, etc., is

addressed by the other criteria (see above and below). There is

no evidence that the containers are capable of being used in the

hot packing process. The physical form of the articles (see

above) indicates that the containers are used to pack and convey

goods to a consumer who discards them after their initial use.

On the basis of these criteria, we conclude that these articles

are principally used for the conveyance or packing of goods.

These articles are properly classifiable under heading 7010 and,

therefore, may not be classified under heading 7013 (see above,

citing Myers, supra). Items 00258P and 00268P are classifiable

as containers of glass of a kind used for the conveyance or

packing of goods in subheading 7010.90.50, HTSUS.

Items 01025S, 04018S, 05354S, and 05379Q are large

containers (2 or 6 liters), have moderate length necks and,

although they have rims, are not configured to \"hold\" a lid or

cap, other than a cork or similar closure (additionally, items

01025S and 04018S have faucets near the bottom). An ultimate

purchaser\'s primary expectation would not be to discard or

recycle the articles after the conveyed or packed goods, if any,

are used, as evidenced by the fact that each item is configured

only for a cork or similar lid, and such lids allow for

repetitive, extremely easy, opening and closing, a feature

indicating reusability, and, in the case of items 01025S and

04018S, there is a faucet near the bottom, also allowing for

repetitive and convenient reuse. The protestant states that the

containers are sold from the importer to a customer who fills

them (as emphasized above, the competing tariff provisions are

principal use provisions, not actual use provisions). There is

no evidence as to whether the containers are emphasized over the

goods packed in them, but the physical form of the articles

(large size, and equipped with faucets in the case of items

01025S and 04018S) indicates that this is so. The criterion of

commercial use to convey foodstuffs, etc., is addressed by the

other criteria (see above and below). There is no evidence that

the containers are capable of being used in the hot packing

process. The physical form of the articles (see above) indicates

that rather than using the container to pack and convey goods to

a consumer who discards them after their initial use, the

containers, and not their contents, are emphasized to customers.

On the basis of these criteria, we conclude that these articles

are not principally used for the conveyance or packing of goods.

Classification under heading 7010 is precluded.

Items 03421P, 05229P, 05428P, 05568A, and 06029P are

elongated jars with relatively small openings, very long necks

and, although they have rims, are not configured to \"hold\" a lid

or cap, other than a cork or similar closure. Items 03613P,

03761P, 03762P, 03763P, 03918P, 05153P, 05427P, and 05430P are

jars with geometrical shapes (3 or 4-sided, or straight on one

side and rounded elsewhere), with relatively small openings, long

necks (except in the case of item 03613P which has a moderate

length neck) and, although they have rims, are not configured to

\"hold\" a lid or cap, other than a cork or similar closure. An

ultimate purchaser\'s primary expectation would not be to discard

or recycle the articles after the conveyed or packed goods, if

any, are used, as evidenced by the fact that each item is

configured only for a cork or similar lid, and such lids allow

for repetitive, extremely easy, opening and closing, a feature

indicating reusability, as well as the unusual geometrical shape

in the last eight items. The protestant states that the

containers are sold from the importer to a customer who fills

them (as emphasized above, the competing tariff provisions are

principal use provisions, not actual use provisions). There is

no evidence as to whether the containers are emphasized over the

goods packed in them, but the physical form of the articles

(elongated and/or special geometrical shapes) indicates that this

is so. The criterion of commercial use to convey foodstuffs,

etc., is addressed by the other criteria (see above and below).

There is no evidence that the containers are capable of being

used in the hot packing process. The physical form of the

articles (see above) indicates that rather than using the

containers to pack and convey goods to a consumer who discards

them after their initial use, the containers, and not their

contents, are emphasized to customers. On the basis of these

criteria, we conclude that these articles are not principally

used for the conveyance or packing of goods. Classification

under heading 7010 is precluded.

Items 00487P, 03919Q, and 04132P have globular shapes with

relatively small openings, long necks (item 00487P has a small

narrow, short neck) and, although they have rims, are not

configured to \"hold\" a lid or cap, other than a cork or similar

closure. Item 05012P has a larger opening but, as a cruet, is

not configued to \"hold\" a lid or cap, other than a cork or

similar closure. An ultimate purchaser\'s primary expectation

would not be to discard or recycle the articles after the

conveyed or packed goods, if any, are used, as evidenced by the

fact that the items are configured only for a cork or similar

lid, and such lids allow for repetitive, extremely easy, opening

and closing, a feature indicating reusability, and that item

05012P is in the form a cruet, a storage article with a handle,

items 03919Q and 04132P have shapes similar to a cruet, and item

00487P has a shape similar to a vase. The protestant states that

the containers are sold from the importer to a customer who fills

them, (as emphasized above, the competing tariff provisions are

principal use provisions, not actual use provisions). There is

no evidence as to whether the containers are emphasized over the

goods packed in them, but the physical form of the articles (in

the shape of a cruet, used for table or kitchen storage of food,

in the case of item 05012P, globular with long necks, similar to

the shape of a cruet, in the cases of items 03919Q and 04132P,

and globular, similar to the shape of a vase, in the case of item

00487P) indicates that this is so. The criterion of commercial

use to convey foodstuffs, etc., is addressed by the other

criteria (see above and below). There is no evidence that the

containers are capable of being used in the hot packing process.

The physical form of the articles (see above) indicates that

rather than using the containers to pack and convey goods to a

consumer who discards them after their initial use, the

containers, and not their contents, are emphasized to customers.

On the basis of these criteria, we conclude that these articles

are not principally used for the conveyance or packing of goods.

Classification under heading 7010 is precluded.

All of the foregoing articles (not including items 00258P

and 00268P, see above) are classified under heading 7013. The

protestant provides no evidence regarding the principal use of

the items, but (except for item 00487P, addressed below) many of

the criteria used in the analysis of the applicability of heading

7010 support principal use as household storage articles (see

above, e.g., lids (and in two cases, faucets) allow for

repetitive, extremely easy, opening and closing; when sold

filled, the physical form shows that the container, not the

contents, is emphasized; see also the criteria stated in T.D. 96-7 for
glassware of a kind used for table or kitchen purposes

(glass storage articles), and EN 70.13, which specifically

enumerates as exemplars of table or kitchen glassware under this

heading, \"decanters\", \"pitchers\", \"jugs\", and \"oil or vinegar

cruets\"). Accordingly, items 01025S, 03421P, 03613P, 03761P,

03762P, 03763P, 03918P, 03919Q, 04018S, 04132P, 05012P, 05153P,

05229P, 05354S, 05379Q, 05427P, 05428P, 05430P, 05568A, and

06029P are principally used to store food material and are

classifiable as glassware of a kind used for table (other than

drinking glasses) or kitchen purposes other than that of glass-ceramics,
in subheading 7013.39.20 or 7013.39.60, HTSUS,

depending on value.

In the case of item 00487P the pictorial representation is

unclear. However, the item appears to have the shape of a vase

(alternatively, it may be a decorative perfume bottle or similar

container used for storage of perfume or other toilet articles in

the home; if so, we note that the item does not appear to be

fitted with a glass stopper). In either case, it is classifiable

as other glassware of a kind used for toilet or indoor decoration

or similar purposes, valued over \$0.30 but not over \$3 each, in

subheading 7013.99.50, HTSUS.

HOLDING:

Two of the pieces of glassware (items 00258P and 00268P) are

classifiable as containers of glass of a kind used for the

conveyance or packing of goods in subheading 7010.90.50, HTSUS.

Except for item 00487P, the remaining pieces of glassware (items

01025S, 03421P, 03613P, 03761P, 03762P, 03763P, 03918P, 03919Q,

04018S, 04132P, 05012P, 05153P, 05229P, 05354S, 05379Q, 05427P,

05428P, 05430P, 05568A, and 06029P) are classifiable as glassware

of a kind used for table (other than drinking glasses) or kitchen

purposes, in subheading 7013.39.20 or 7013.39.60, HTSUS,

depending on value. Item 00487P is classifiable as other

glassware of a kind used for toilet or indoor decoration or

similar purposes, in subheading 7013.99.50, HTSUS.

The protest is GRANTED IN PART (as to items 00258P and

00268P) and DENIED IN PART (as to all other items). In

accordance with Section 3A(11)(b) of Customs Directive 099

3550-065, dated August 4, 1993, Subject: Revised Protest

Directive, this decision should be mailed, with the Customs Form

19, by your office to the protestant no later than 60 days from

the date of this letter. Any reliquidation of the entry in

accordance with the decision must be accomplished prior to

mailing of the decision. Sixty days from the date of the

decision the Office of Regulations and Rulings will take steps to

make the decision available to Customs personnel via the Customs

Rulings Module in ACS and the public via the Diskette

Subscription Service, Freedom of Information Act, and other

public access channels.

Sincerely,

John Durant, Director,

Commercial Rulings Division