Informed Compliance Publication - Table and Kitchen Glassware

What Every Member of the

Trade Community Should Know About:

Table and Kitchen

Glassware

AN INFORMED COMPLIANCE PUBLICATION

MARCH 2010

Table and Kitchen Glassware

March 2010

NOTICE:

This publication is intended to provide guidance and information to the trade community.

It reflects the position on or interpretation of the applicable laws or regulations by U.S.

Customs and Border Protection (CBP) as of the date of publication, which is shown on

the front cover. It does not in any way replace or supersede those laws or regulations.

Only the latest official version of the laws or regulations is authoritative.

Publication History

First Published: March 2000

Revised January 2004

Reviewed with No Changes May 2005

Reviewed with No Changes April 2006

Revised May 2008

Reviewed with No Changes March 2009

Reviewed with No Changes March 2010

PRINTING NOTE:

This publication was designed for electronic distribution via the CBP website

(

http://www.cbp.gov) and is being distributed in a variety of formats. It was originally set

up in Microsoft Word 2003

. Pagination and margins in downloaded versions may vary

depending upon which word processor or printer you use. If you wish to maintain the

original settings, you may wish to download the .pdf version, which can then be printed

using the freely available Adobe Acrobat Reader

Table and Kitchen Glassware

March 2010

PREFACE

On December 8, 1993, Title VI of the North American Free Trade Agreement Implementation

Act (Pub. L. 103-182, 107 Stat. 2057), also known as the Customs Modernization or “Mod” Act,

became effective. These provisions amended many sections of the Tariff Act of 1930 and

related laws.

Two new concepts that emerge from the Mod Act are “informed compliance” and “shared

responsibility,” which are premised on the idea that in order to maximize voluntary compliance

with laws and regulations of U.S. Customs and Border Protection, the trade community needs to

be clearly and completely informed of its legal obligations. Accordingly, the Mod Act imposes a

greater obligation on CBP to provide the public with improved information concerning the trade

community's rights and responsibilities under customs regulations and related laws. In addition,

both the trade and U.S. Customs and Border Protection share responsibility for carrying out

these requirements. For example, under Section 484 of the Tariff Act, as amended (19 U.S.C.

1484), the importer of record is responsible for using reasonable care to enter, classify and

determine the value of imported merchandise and to provide any other information necessary to

enable U.S. Customs and Border Protection to properly assess duties, collect accurate

statistics, and determine whether other applicable legal requirements, if any, have been met.

CBP is then responsible for fixing the final classification and value of the merchandise. An

importer of record’s failure to exercise reasonable care could delay release of the merchandise

and, in some cases, could result in the imposition of penalties.

Regulations and Rulings (RR) of the Office of International Trade has been given a major role in

meeting the informed compliance responsibilities of U.S. Customs and Border Protection. In

order to provide information to the public, CBP has issued a series of informed compliance

publications on new or revised requirements, regulations or procedures, and a variety of

classification and valuation issues.

This publication, prepared by the National Commodity Specialist Division of Regulations and

Rulings is entitled "Table and Kitchen Glassware”. It provides guidance regarding the

classification of these items. We sincerely hope that this material, together with seminars and

increased access to rulings of U.S. Customs and Border Protection, will help the trade

community to improve voluntary compliance with customs laws and to understand the relevant

administrative processes.

The material in this publication is provided for general information purposes only. Because

many complicated factors can be involved in customs issues, an importer may wish to obtain a

ruling under Regulations of U.S. Customs and Border Protection, 19 C.F.R. Part 177, or to

obtain advice from an expert who specializes in customs matters, for example, a licensed

customs broker, attorney or consultant.

Comments and suggestions are welcomed and should be addressed to U.S. Customs and

Border Protection, Office of International Trade, Executive Director, Regulations and Rulings,

799 9

Street N.W. 7

floor, Washington, D.C. 20229-1177.

Sandra L. Bell

Executive Director, Regulations and Rulings

Office of International Trade

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INTRODUCTION..........................................................................................7

SUBHEADINGS BASED ON UNIT VALUE................................................7

TYPES OF TABLE AND KITCHEN GLASSWARE ....................................9

............................................................................................................9 Glass-Ceramics

.............................................................................................10 Lead Crystal Glassware

..................................................................................10 Specially Tempered Glassware

............................................................................12 Glassware of Subheading 7013.42

HEADING 7010: GLASS CONTAINERS AND PRESERVING JARS ......12

................................................................................................12 Glass Preserving Jars

........................................................................................................14 Glass Containers

HEADING 7010 VS. HEADING 7013 ........................................................15

..............................................................15 Glass Containers vs. Glass Storage Articles

GLASS STOPPERS, LIDS AND OTHER CLOSURES.............................17

GLASS VS. METAL...................................................................................18

THE IMPORTER’S RESPONSIBILITIES ..................................................18

INVOICING REQUIREMENTS ..................................................................20

ADDITIONAL INFORMATION...................................................................21

................................................................................................................21 The Internet

.................................................................................................21 Customs Regulations

........................................................................................................21 Customs Bulletin

.................................................................................22 Importing into the United States

.............................................................................22 Informed Compliance Publications

......................................................................................................23 Value Publications

.................................................................................24 “Your Comments are Important”

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Table and Kitchen Glassware

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INTRODUCTION

This informed compliance publication focuses on the classification of glassware used for

table or kitchen purposes. These types of products are imported in great quantities and

are often classified incorrectly. The publication will discuss many of the classification

issues connected with this merchandise and will provide guidance to enable importers

and Customs brokers to avoid classifying these products incorrectly.

Household glassware is classifiable in heading 7013 of the Harmonized Tariff Schedule

of the United States (HTSUS). This heading provides for drinking glasses; other

glassware for table and kitchen purposes; and glassware for toilet, office, indoor

decoration or similar purposes. The following chart indicates the broad categories of

glassware covered by heading 7013.

Stemware Drinking Glasses of Lead Crystal Subheading 7013.22

Other Stemware Drinking Glasses Subheading 7013.28

Other Drinking Glasses of Lead Crystal Subheading 7013.33

Other Drinking Glasses Subheading 7013.37

Table/Kitchen Glassware of Lead Crystal Subheading 7013.41

Other Table/Kitchen Glassware Subheading 7013.49

Decorative Glassware of Lead Crystal Subheading 7013.91

Other Decorative Glassware Subheading 7013.99

SUBHEADINGS BASED ON UNIT VALUE

Most of the eight digit subheadings that appear under heading 7013 of the HTSUS

provide for glassware based on the unit value of a single glass article. The following

chart indicates the subheadings based on unit value which apply to table and kitchen

glassware, other than lead crystal.

Stemware Drinking Glasses

Valued Not Over Thirty Cents Each Subheading 7013.28.10

Valued Over Thirty Cents But

Not Over Three Dollars Each Subheading 7013.28.20

Valued Over Three Dollars But Not Over

Five Dollars Each (Cut or Engraved) Subheading 7013.28.30

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Valued Over Five Dollars Each

(Cut or Engraved) Subheading 7013.28.40

Valued Over Three Dollars But Not Over

Five Dollars Each (Not Cut Or Engraved) Subheading 7013.28.50

Valued Over Five Dollars Each

(Not Cut or Engraved) Subheading 7013.28.60

Drinking Glasses, Other Than Stemware

Valued Not Over Thirty Cents Each Subheading 7013.37.10

Valued Over Thirty Cents But

Not Over Three Dollars Each Subheading 7013.37.20

Valued Over Three Dollars But Not Over

Five Dollars Each (Cut or Engraved) Subheading 7013.37.30

Valued Over Five Dollars Each

(Cut or Engraved) Subheading 7013.37.40

Valued Over Three Dollars But Not Over

Five Dollars Each (Not Cut Or Engraved) Subheading 7013.37.50

Valued Over Five Dollars Each

(Not Cut or Engraved) Subheading 7013.37.60

Other Table/Kitchen Glassware:

Valued Not Over Three Dollars Each Subheading 7013.49.20

Valued Over Three Dollars But Not Over

Five Dollars Each (Cut or Engraved) Subheading 7013.49.30

Valued Over Five Dollars Each

(Cut or Engraved) Subheading 7013.49.40

Valued Over Three Dollars But Not Over

Five Dollars Each (Not Cut or Engraved) Subheading 7013.49.50

Valued Over Five Dollars Each

(Not Cut or Engraved) Subheading 7013.49.60

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March 2010

Importers and Customs brokers often enter glassware incorrectly under subheadings

based on the value of several glass articles packed together. In fact, the heading 7013

subheadings based on value are dependent on the unit value of a single glass

article, not the value of several articles packed together.

Example 1: Eight drinking glasses (not stemware) are packed together and sold by the

foreign firm to the American importer at a price of $5.60 for the set of eight. However,

the value of a single glass is only seventy cents. How is the merchandise classified?

Answer: The drinking glasses are classified in subheading 7013.37.20, HTSUS, under

the provision for drinking glasses...valued over thirty cents but not over three dollars

each. The unit value of a single glass determines the applicable subheading, not the

value of the eight glasses packed together.

Example 2: A punch bowl and six drinking glasses are packaged together as a set. The

set is sold by the foreign firm to the American importer for a price of $5.50. The value of

the punch bowl is $2.50. The value of each drinking glass is fifty cents. How is the set

classified?

Answer: The set is classified in subheading 7013.49.20, HTSUS, as other table/kitchen

glassware valued not over three dollars each. Under General Rule of Interpretation

(3)(b) [GRI (3)(b)] of the HTSUS, the punch bowl represents the essential character of

the set. Therefore, the entire set is classified based on the six digit subheading that

applies to the punch bowl (7013.49, HTSUS), not the six digit subheading that provides

for the drinking glasses (7013.37 HTSUS). The unit value of the punch bowl alone

determines the applicable eight digit subheading (7013.49.20, HTSUS), not the

combined value of the bowl and glasses.

TYPES OF TABLE AND KITCHEN GLASSWARE

The provisions for drinking glasses in subheadings 7013.28 and 7013.37, HTSUS cover

ordinary drinking glasses, glass goblets, glass mugs (other than purely decorative glass

mugs covered by subheading 7013.99, HTSUS), glass tankards, etc.

The provision for other table/kitchen glassware in subheading 7013.49, HTSUS covers

a wide variety of glass articles used in the kitchen or on the table including pitchers,

decanters, jugs, glass storage articles, dishes, bowls, plates, egg cups, basins, trays,

ice buckets, infants’ feeding bottles, salt and pepper shakers, plate warmers, coasters,

cruets and numerous other table and kitchen products.

Glass-Ceramics

Subheading 7013.10 of the HTSUS provides for glassware of glass-ceramics. Material

referred to as “glass-ceramics” is produced when glass is converted into an almost

wholly crystalline substance by a process of controlled crystallization.

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March 2010

These types of articles are produced when the manufacturer adds nucleating agents

(e.g., metal oxides such as titanium dioxide and zirconium oxide or metals such as

copper powder) to the glass batch. After the product is shaped by ordinary glass-

making methods, it is maintained at a temperature that allows the glassy body to

crystallize around the nucleating agents (devitrification).

Analysis of a sample by the U.S. Customs laboratory is necessary to enable U.S.

Customs to determine whether a product consists of glass-ceramics.

Lead Crystal Glassware

Lead crystal glassware classifiable in the HTSUS subheadings 7013.22 (stemware

drinking glasses), 7013.33 (other drinking glasses), 7013.41 (other table/kitchen

glassware) and 7013.91 (decorative glassware) must contain at least 24 percent lead

monoxide by weight. See Subheading Note 1 to Chapter 70 of the HTSUS.

Frequently glass products that contain less than 24 percent lead monoxide by weight

are entered incorrectly under the provisions for lead crystal glassware. Samples of

glass articles claimed to be lead crystal are sent to the U.S. Customs laboratory to verify

their composition. An importer who claims that a product is lead crystal should

ascertain before entry whether the item truly contains at least 24 percent lead monoxide

by weight.

Like the provisions for ordinary glassware (subheadings 7013.28, 7013.37, 7013.49 and

7013.99, HTSUS), the provisions for lead crystal glassware (subheadings 7013.22,

7013.33, 7013.41 and 7013.91, HTSUS) are subdivided into various eight digit

subheadings which describe the products based on the unit value of a single glass

article.

Specially Tempered Glassware

The HTSUS subheadings 7013.28.05, 7013.37.05. 7013.49.10 and 7013.99.20 provide

for specially tempered glassware. These provisions cover glass articles which have

been pressed and toughened; this process makes these articles considerably

stronger than ordinary glassware. Often glass articles which might have been

“tempered” (i.e., strengthened in some way) have not been “specially tempered”

(strengthened by means of pressing and toughening).

Items that have not been specially tempered are frequently entered incorrectly under

the provisions for specially tempered glassware. These products are correctly

classifiable under the appropriate heading 7013 subheading based on unit value.

Analysis by our U.S. Customs laboratory is crucial to verify claims that glass

articles are specially tempered.

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The U.S. Customs laboratory protocols for testing glass articles to determine whether

they are specially tempered are found in Treasury Decision 94-26 (TD 94-26), Customs

Bulletin, vol. 28, no. 13, March 30, 1994; Federal Register, March 22, 1994 (59 FR

13531).

When testing to determine whether a product is pressed and toughened (specially

tempered), the laboratory analyst initially does a visual examination. The presence of

mold marks, ribs, handles or flutes in a glass article often indicates that an article has

been “pressed.” The absence of these characteristics makes it much less likely that the

item has been pressed.

The analyst then measures both the minimum diameter of the mouth, opening or upper

rim of the sample and the maximum inside diameter. This process is known as the

dimensional test. A sample that has a maximum inside diameter greater than the

minimum diameter of the mouth, opening or upper rim is not likely to have been

“pressed.” If the dimensional test indicates the sample is not pressed, additional tests

are not necessary. However, if the dimensional test does not negate the possibility that

the article has been pressed, the analyst should perform the following additional tests.

The sample is heated in an oven at a temperature of 160 degrees Centigrade for thirty

minutes. Afterwards the sample is removed and immersed in a water bath set at a

temperature of 25 degrees Centigrade. This effects a difference in temperature of 135

degrees. If the sample breaks in response to this thermal shock test, this would indicate

that the product has not been toughened and the analyst need not perform any further

tests. However, if the sample does not break when subjected to the thermal shock test,

the following additional test should be performed.

The glass article is subjected to polariscopic examination. If a pattern of colors forms in

response to polarized light, this would be evidence that the product is specially

tempered. On the other hand, if the sample exhibits uniform coloration in response to

the polarized light, this would indicate that the item is not specially tempered.

The polarized light test can only be performed on transparent articles and certain

translucent items. It cannot be performed on opaque products and those translucent

products where there is inadequate transmission of polarized light. Therefore, for

opaque articles and certain translucent items, the cutting test is substituted for the

polarized light test.

Under the cutting test, a tile saw or similar table-mounted circular saw is equipped with

an 8 to 12 inch diameter continuous rim diamond blade designed for wet cutting glass.

When subjected to wet cutting by this saw, a product which is specially tempered will

break into pieces; however if the product is not specially tempered, it will be cleanly cut

in half by the saw.

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March 2010

Glassware of Subheading 7013.42

Table/kitchen glassware having a linear coefficient of expansion not exceeding five

times ten to the minus sixth power per Kelvin within a temperature range of zero to

three hundred degrees Centigrade is classifiable in subheading 7013.42, HTSUS.

Analysis of a sample by the U.S. Customs Laboratory is necessary to verify that a

product is properly classifiable in this provision.

As in the other provisions for glassware discussed above, subheading 7013.42 is

subdivided into various eight digit subheadings which describe the merchandise based

on the unit value of a single glass article (subheadings 7013.42.20, 7013.42.30 and

7013.42.40, HTSUS) as well as a subheading (7013.42.10, HTSUS) for pressed and

toughened (specially tempered) glassware.

As stated above, glass products that are not specially tempered are often entered

incorrectly as pressed and toughened (specially tempered) glassware in subheadings

7013.28.05, 7013.37.05, 7013.49.10 and 7013.99.20, HTSUS. In the same manner,

merchandise is frequently entered incorrectly as specially tempered in subheading

7013.42.10, HTSUS. Very few products are correctly classifiable in this provision. It is

unusual for a product to be both specially tempered and have a linear coefficient of

expansion not exceeding five times ten to the minus sixth power per Kelvin within a

temperature range of zero to three hundred degrees Centigrade. Therefore, an

importer or broker who wishes to enter a product in subheading 7013.42.10 should be

certain that the product has all the characteristics described in this provision.

Analysis of a sample by the U. S. Customs Laboratory is essential to verify that

merchandise entered in subheading 7013.42.10 is properly classified in that

subheading. Articles correctly classifiable in subheading 7013.42.10 are very rare.

HEADING 7010: GLASS CONTAINERS AND PRESERVING JARS

Glass Preserving Jars

Heading 7010 of the HTSUS provides for glass containers and preserving jars.

Products classifiable as table and kitchen glassware in subheading 7013.49, HTSUS,

are often entered incorrectly in heading 7010. Therefore, it is important for an importer

of glassware to have an understanding of the types of products that are deemed to be

preserving jars or containers classifiable in heading 7010 and the types of articles that

would not be covered by this provision.

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March 2010

There are only two types of products that U.S. Customs currently regards as

preserving jars:

1) Mason type preserving jars have always been regarded as preserving

jars. The common self-sealing lid of a Mason type jar consists of a flat metal

lid held in place by a metal screw band during processing. The lid is crimped

around its bottom edge to form a trough filled with a colored gasket

compound.

2) Since the case of Mark D. Myers v. United States (the “Myers” case) was

decided, glass storage articles with bail and trigger closures are

generally regarded as preserving jars. Mark D. Myers v. United States,

969 F. Supp. 66 (CIT 1997), published in the Customs Bulletin, vol. 31, no.

27, July 2, 1997.

Although glass storage articles with bail and trigger closures are generally regarded as

preserving jars classifiable in heading 7010, tall pasta jars (a.k.a., spaghetti jars) will be

classified as table/kitchen glassware in subheading 7013.49, not as preserving jars in

heading 7010, even if these items have bail and trigger closures.

Although glass storage articles with bail and trigger closures are generally regarded as

preserving jars classifiable in heading 7010, storage articles with spouts or spigots for

dispensing liquid will be classified as table/kitchen glassware in subheading 7013.49,

not as preserving jars in heading 7010, even if these items have bail and trigger

closures.

The Myers case only addressed the issue of preserving jars. It did not discuss other

products covered by heading 7010 (i.e., containers).

Prior to the Myers case only Mason type jars were regarded as preserving jars. This

case expanded the universe of preserving jars from one to two. Now both the Mason

type jar and the glass storage article with a bail and trigger closure will be regarded as

preserving jars.

The Myers decision is often referred to incorrectly by importers or their representatives

who are arguing that particular products should be classified in heading 7010. People

often refer to this case erroneously when speaking of products that do not have bail and

trigger closures. The Myers decision is totally irrelevant to products other than those

glass storage articles that have bail and trigger closures.

While Mason type jars and storage articles with bail and trigger closures will be

regarded as preserving jars classifiable in heading 7010, other glass storage articles are

regarded as table and kitchen glassware classifiable in subheading 7013.49, HTSUS.

Thus, subheading 7013.49 (not heading 7010) will be applied to glass articles that

are principally used as storage articles and have cork closures, metal closures

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(other than the bail and trigger type), glass closures, or other closures (which are

different than the Mason type seal or bail and trigger closure).

7013.49

Glass Containers

Glass containers provided for in heading 7010 of the HTSUS are products which are

principally used to convey and pack merchandise which will be sold

commercially (i.e., to the consumer).

The Myers case indicated that the reference to preserving jars in heading 7010 is to be

regarded as an eo nomine provision, i.e., a provision which describes particular

products by name. As stated above, the types of items regarded as preserving jars are

Mason type jars and storage articles with bail and trigger closures.

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The Myers decision held that the reference to preserving jars in heading 7010 is not to

be regarded as a principal use provision. Under Myers, we do not decide whether a

product is classified as a preserving jar in heading 7010 based on a determination of

whether the item is principally used as a preserving jar.

However, the Myers case only dealt with preserving jars and is irrelevant to the question

of whether a product is to be regarded as a container in heading 7010. Another court

case (the Italglass decision) indicated that the reference to containers in heading 7010

is a principal use provision. Unlike the provision for preserving jars, the provision for

containers in heading 7010 is dependent on a determination of principal use. Note

Group Italglass U.S.A. v. United States, 17 CIT 226 (1993).

Principal use is defined as that use which exceeds each other single use in the

United States for merchandise of the same class or kind as the imported product.

The form of the article as imported is the most important criterion for determining

class or kind which determines principal use. The actual use of the specific

imported article is irrelevant if this does not conform to its principal use.

Thus, even if an imported article will actually be used as a container, it cannot be

classified as a container unless it is principally used as a container (i.e.,

principally used to convey and pack merchandise sold commercially). If it is not

principally used as a container, it cannot be classified as a container in heading

7010, HTSUS.

Containers are usually disposable. Genuine containers are principally sold by importers

to wholesalers and distributors who will pack them with goods to be marketed to

consumers. In many instances, the importer of a container will be the one to pack the

container with goods to be marketed to the consumers.

Containers are principally sold to consumers filled with goods. A product will be

regarded as a container only if its form indicates that it will be principally marketed to

consumers filled with goods. If the form of the item does not indicate that it belongs to a

class or kind of merchandise that will be principally used in this manner, the product

cannot be classified as a container in heading 7010 even if the specific imported article

will actually be used this way.

HEADING 7010 VS. HEADING 7013

Glass Containers vs. Glass Storage Articles

Products that are not principally used as containers are often entered incorrectly as

containers in heading 7010, HTSUS.

Only glass items which will be principally used to convey and pack merchandise

that will be sold commercially (i.e., to the consumer) may be classified as

containers in heading 7010. On the other hand, glass storage articles principally

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used to store food in the home or other indoor settings will be classified as

table/kitchen glassware in subheading 7013.49, HTSUS. The distinction which is

made between glass storage articles (heading 7013) and glass containers (heading

7010) based on principal use is explained in the Italglass court case cited above.

While containers are principally sold to consumers filled with goods, glass storage

articles are principally sold to consumers empty.

If the form of an imported glass item indicates that it belongs to the class or kind of

merchandise principally used as storage articles, the item is classified as table/kitchen

glassware in subheading 7013.49, HTSUS, not as a container in heading 7010. A

product with the form of a storage article would be classified in subheading 7013.49

even if the item were actually used as a container since classification is based on

principal use, not actual use.

While some glass items with cork closures are regarded as containers

classifiable in heading 7010, many (probably most) of these items are regarded as

storage articles classifiable in subheading 7013.49. This type of article is often

entered incorrectly as a container in heading 7010.

Apothecary jars, cruets, cookie jars, candy jars, decanters, pasta or spaghetti

jars, and numerous other types of glass articles principally used to store food or

beverages in the home are classifiable as table/kitchen glassware in subheading

7013.49. These storage articles are often entered incorrectly as containers in heading

7010.

While bottles principally used to convey beverages (e.g., wine) to the consumer

are classifiable as containers, bottles that will be principally used to store

beverages in the home are classifiable as table and kitchen glassware in

subheading 7013.49, HTSUS. Bottles principally used as decorative articles are

classifiable as glassware for indoor decoration in subheading 7013.99, HTSUS.

The types of bottles classifiable in heading 7013 are often entered incorrectly as

containers in heading 7010.

The distinction between products principally used as containers and products principally

used as storage articles is discussed in numerous Headquarters rulings. These rulings

have consistently held that a glass item with a form that indicates principal use

as a storage article is classifiable as table/kitchen glassware in subheading

7013.49, not as a container in heading 7010.

Note HQ rulings 959639, 10-21-97; 959941, 10-27-97; 959942, 10-27-97; 960162, 10-

17-97; 960163, 10-22-97; 959637, 12-04-97; 959751, 10-15-97; 959638, 10-10-97; and

many more.

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7013.49

GLASS STOPPERS, LIDS AND OTHER CLOSURES

Glass containers classifiable in heading 7010 of the HTSUS may be imported with or

without their closures. In the same manner glass storage articles classifiable in

subheading 7013.49, HTSUS, may be imported with or without their closures.

Heading 7010 includes a provision – subheading 7010.20, HTSUS – which provides for

glass stoppers, lids and other closures imported separately. When a stopper, lid or

other closure of glass is imported separately from the article which it will be used to

close, subheading 7010.20 applies; there is no requirement that the closure be used to

cover a preserving jar or container of heading 7010.

The closure could be intended for any type of article (including items of heading 7013 or

items classifiable in other parts of the HTSUS). As long as the closure itself is made of

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March 2010

glass and is not imported with the article which it will be used to close, subheading

7010.20 is applicable.

Note Commercial Aluminum Cookware v. United States, 20 CIT 1007, 938 F.Supp. 875

(1996).

GLASS VS. METAL

Glass storage articles with metal stands, glass plates on metal racks and glass

storage articles with metal lids or stoppers are often entered incorrectly as

articles of metal. They are properly classifiable as glassware in heading 7013,

HTSUS.

Under General Rule of Interpretation (3)(b) of the HTSUS [GRI (3)(b)], the essential

character of a glass storage article on a metal stand is generally represented by the

glass storage article, not the metal stand. Under GRI (3)(b), the essential character of a

glass storage article with a metal lid or closure is generally represented by the glass

body, not the metal lid. Consequently these products are correctly classifiable as

table/kitchen glassware in subheading 7013.49, HTSUS, not as articles of metal.

In the same manner, glass plates or other table/kitchen glassware on metal racks,

stands or bases are classifiable as table/kitchen glassware in subheading 7013.49, not

as articles of metal.

Note HQ rulings 955544, 03-31-94; 087727, 09-21-90; 953197, 04-28-93; 960620, 08-

26-97; 961039; 07-01-98.

THE IMPORTER’S RESPONSIBILITIES

Since the enactment of the Customs Modernization Act in December 1993, the legal

burden of correctly classifying merchandise has shifted from U.S. Customs to the

importer, who must use reasonable care in carrying out this responsibility. Prior to

importation, the importer of record is responsible for determining the nature, size,

material composition, principal use and unit value of the merchandise in question.

The importer of table/kitchen glassware should be aware of the distinctions between the

various subheadings of heading 7013 that are based on unit value. The importer must

understand that the value referred to in these subheadings is the value of a single glass

article. Merchandise should not be entered under a subheading based on the value of

several glass articles packed together.

An importer of glass articles who intends to claim that the merchandise consists of lead

crystal must verify that the articles contain at least 24 percent lead monoxide by weight.

Anyone who wishes to claim that merchandise consists of pressed and toughened

(specially tempered) glassware should verify that the product meets the tests for

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March 2010

specially tempered glass explained earlier in this publication (see the section entitled

Specially Tempered Glassware).

Importers of glassware should understand the distinction between products classifiable

in heading 7010 and products classifiable in heading 7013. Glass preserving jars

classifiable in heading 7010 are limited to Mason type jars with self-sealing lids and

glass storage articles with bail and trigger closures. Glass containers classifiable in

heading 7010 are limited to items principally used to pack and convey merchandise for

sale to consumers. Glass items principally used to store food in the home or other

indoor contexts are regarded as storage articles classifiable as table/kitchen glassware

in subheading 7013.49, HTSUS. Importers of this type of merchandise should be

careful not to enter subheading 7013.49 items incorrectly in heading 7010.

The importer should understand the concept of principal use - i.e., that use which

exceeds each other single use in the United States for merchandise of the same class

or kind as the imported product. The form of the article as imported determines its class

or kind, which determines its principal use. The shape and the size of an imported

article are both factors that contribute to the definition of its form. The importer should

understand that the actual use of the imported article might not be the same as its

principal use. If the form of an imported article indicates that it belongs to a class or

kind of merchandise principally used as storage articles, the product must be classified

as table/kitchen glassware in subheading 7013.49. It should not be classified as a

container in heading 7010 even if it is actually used as a container, since classification

is determined based on principal use, not actual use.

It may be helpful for the importer to submit marketing and advertising literature

indicating how the merchandise will be marketed and used. However, the importer

should understand that this information might not be the deciding factor in any

determination regarding classification. Although the information will assist U.S.

Customs in its analysis, classification is based on principal use, not actual use. The

form of the article as imported will ultimately be more significant in the determination of

principal use than advertising or marketing material that simply documents actual use.

The importer should remember that glass storage articles on metal stands, glass plates

on metal racks and glass storage articles with metal lids or stoppers are classifiable as

glassware in heading 7013. These products should not be entered as articles of metal.

Prior to the importation of a particular glass article, an importer or a foreign supplier who

wishes to verify the classification of the product may request a binding ruling from U.S.

Customs. See Part 177 of the Customs Regulations (19 CFR 177). A ruling request

should include a sample of the item as well as information on its use and precise

composition.

The request should indicate the unit value at which the glass article will be sold by the

foreign seller to the American importer. If the inquirer believes that the product consists

of a special type of glass (e.g., specially tempered glassware, lead crystal glassware or

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March 2010

glass-ceramics), the ruling request should include a statement indicating this belief.

The ruling request should state the brand name or style number of the glass article, the

country of origin and the port at which the product will be imported.

If a prospective importer or foreign supplier of a specific glass article is uncertain about

any of the classification issues discussed in this publication, a request for a tariff

classification ruling on this product may be sent to U.S. Customs prior to importation.

Thus, if an importer or foreign supplier is uncertain whether a specific glass article is a

container classifiable in heading 7010 or a storage article classifiable in subheading

7013.49, a request for a binding ruling may be sent to U.S. Customs prior to

importation. Similarly, if an importer or foreign supplier wishes to verify whether a

specific product consists of a special type of glass (e.g., specially tempered glassware,

lead crystal glassware or glass-ceramics), a ruling request may be sent to U.S.

Customs prior to importation. In the same manner, any other classification question

raised by a specific glass article can be addressed in a ruling if an importer or foreign

supplier sends a request to U.S. Customs prior to importation.

INVOICING REQUIREMENTS

In accordance with Section 141.86 of the Customs Regulations (19 CFR 141.86),

invoices should describe the precise nature and use of the merchandise. Each

component material of the article should be identified.

The precise form of the article should be described (e.g., drinking glass, decanter,

pitcher, bowl, plate, cruet, apothecary jar, glass storage article with cork stopper, etc.).

The height of the product should be indicated. For articles that will be used to hold food

or beverages, the invoice should indicate depth and capacity (volume).

The invoice should indicate the unit value at which the article is sold by the foreign firm

to the American importer, the quantity of the merchandise imported and the total value

of this merchandise.

The importer must remember that the applicable eight digit subheading for most

products classifiable in heading 7013 is dependent on the unit value of a single glass

article. The invoice should indicate the unit value of a single article, not the value of

several items packed together.

If the article is made of a special type of glass (e.g., specially tempered glassware, lead

crystal glassware or glass ceramics), the invoice should state this information. A

product should be invoiced as pressed and toughened (specially tempered) only if it

meets the standards described above in the section entitled Specially Tempered

Glassware. A product should be invoiced as lead crystal glassware only if it contains at

least 24 percent lead monoxide by weight.

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ADDITIONAL INFORMATION

The Internet

The home page of U.S. Customs and Border Protection on the Internet’s World Wide

Web, provides the trade community with current, relevant information regarding CBP

operations and items of special interest. The site posts information -- which includes

proposed regulations, news releases, publications and notices, etc. -- that can be

searched, read on-line, printed or downloaded to your personal computer. The web site

was established as a trade-friendly mechanism to assist the importing and exporting

community. The web site also links to the home pages of many other agencies whose

importing or exporting regulations that U.S. Customs and Border Protection helps to

enforce. The web site also contains a wealth of information of interest to a broader

public than the trade community. For instance, the “Know Before You Go” publication

and traveler awareness campaign is designed to help educate international travelers.

The web address of U.S. Customs and Border Protection is http://www.cbp.gov

Customs Regulations

The current edition of Customs and Border Protection Regulations of the United States

is a loose-leaf, subscription publication available from the Superintendent of

Documents, U.S. Government Printing Office, Washington, DC 20402; telephone (202)

512-1800. A bound edition of Title 19, Code of Federal Regulations is also available for

sale from the same address. All proposed and final regulations are published in the

Federal Register, which is published daily by the Office of the Federal Register, National

Archives and Records Administration, and distributed by the Superintendent of

Documents. Information about on-line access to the Federal Register may be obtained

by calling (202) 512-1530 between 7 a.m. and 5 p.m. Eastern time. These notices are

also published in the weekly Customs Bulletin described below.

Customs Bulletin

The Customs Bulletin and Decisions (“Customs Bulletin”) is a weekly publication that

contains decisions, rulings, regulatory proposals, notices and other information of

interest to the trade community. It also contains decisions issued by the U.S. Court of

International Trade, as well as customs-related decisions of the U.S. Court of Appeals

for the Federal Circuit. Each year, the Government Printing Office publishes bound

volumes of the Customs Bulletin. Subscriptions may be purchased from the

Superintendent of Documents at the address and phone number listed above.

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March 2010

Importing into the United States

This publication provides an overview of the importing process and contains general

information about import requirements. The current edition of Importing Into the United

States contains much new and revised material brought about pursuant to the Customs

Modernization Act (“Mod Act”). The Mod Act has fundamentally altered the relationship

between importers and U.S. Customs and Border Protection by shifting to the importer

the legal responsibility for declaring the value, classification, and rate of duty applicable

to entered merchandise.

The current edition contains a section entitled "Informed Compliance." A key component

of informed compliance is the shared responsibility between U.S. Customs and Border

Protection and the import community, wherein CBP communicates its requirements to

the importer, and the importer, in turn, uses reasonable care to assure that CBP is

provided accurate and timely data pertaining to his or her importation.

Single copies may be obtained from local offices of U.S. Customs and Border

Protection, or from the Office of Public Affairs, U.S. Customs and Border Protection,

1300 Pennsylvania Avenue NW, Washington, DC 20229. An on-line version is

available at the CBP web site. Importing into the United States is also available for

sale, in single copies or bulk orders, from the Superintendent of Documents by calling

(202) 512-1800, or by mail from the Superintendent of Documents, Government Printing

Office, P.O. Box 371954, Pittsburgh, PA 15250-7054.

Informed Compliance Publications

U.S. Customs and Border Protection has prepared a number of Informed Compliance

publications in the “What Every Member of the Trade Community Should Know

About:…” series. Check the Internet web site http://www.cbp.gov for current

publications.

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March 2010

Value Publications

Customs Valuation under the Trade Agreements Act of 1979 is a 96-page book

containing a detailed narrative description of the customs valuation system, the customs

valuation title of the Trade Agreements Act (§402 of the Tariff Act of 1930, as amended

by the Trade Agreements Act of 1979 (19 U.S.C. §1401a)), the Statement of

Administrative Action which was sent to the U.S. Congress in conjunction with the TAA,

regulations (19 C.F.R. §§152.000-152.108) implementing the valuation system (a few

sections of the regulations have been amended subsequent to the publication of the

book) and questions and answers concerning the valuation system.

Customs Valuation Encyclopedia (with updates) is comprised of relevant statutory

provisions, CBP Regulations implementing the statute, portions of the Customs

Valuation Code, judicial precedent, and administrative rulings involving application of

valuation law. A copy may be purchased for a nominal charge from the Superintendent

of Documents, Government Printing Office, P.O. Box 371954, Pittsburgh, PA 15250-

7054. This publication is also available on the Internet web site of U.S. Customs and

Border Protection.

The information provided in this publication is for general information

purposes only. Recognizing that many complicated factors may be

involved in customs issues, an importer may wish to obtain a ruling under

CBP Regulations, 19 C.F.R. Part 177, or obtain advice from an expert

(such as a licensed Customs Broker, attorney or consultant) who

specializes in customs matters. Reliance solely on the general

information in this pamphlet may not be considered reasonable care.

Additional information may also be obtained from U.S. Customs and Border Protection

ports of entry. Please consult your telephone directory for an office near you. The

listing will be found under U.S. Government, Department of Homeland Security.

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March 2010

“Your Comments are Important”

The Small Business and Regulatory Enforcement Ombudsman and 10 regional

Fairness Boards were established to receive comments from small businesses about

Federal agency enforcement activities and rate each agency’s responsiveness to small

business. If you wish to comment on the enforcement actions of U.S. Customs and

Border Protection, call 1-888-REG-FAIR (1-888-734-3247).

REPORT SMUGGLING 1-800-BE-ALERT OR 1-800-NO-DROGA

Visit our Internet web site: http://www.cbp.gov