May 9, 2007 CBP Bulletin Notice on Certain PVC-Coated Glass Bottles
In the May 9, 2007 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 41, No. 20), CBP published a notice proposing to revoke a classification ruling and revoke a treatment as follows:
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Proposed revocation of ruling; proposed revocation of treatment. CBP is proposing to revoke a ruling on the classification certain PVC-coated glass bottles. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
CBP states that any party who has received a contrary written ruling or decision on the merchandise that is subject to the proposed ruling modification, or any party involved with a substantially identical transaction, should advise CBP by June 8, 2007, the date that written comments on the proposed ruling are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in this notice.
In addition, CBP states that this notice covers any rulings on the subject merchandise that may exist but have not been specifically identified.
PVC-coated glass bottles. The merchandise is described as 250 ml. PVC (polyvinylchloride)-coated amber glass bottles with a 3-neck finish made of "Type III" ("Type 3") glass.
CBP is proposing to issue HQ H005541 in order to revoke HQ 968112, and reclassify the PVC-coated glass bottles in subheading 7010.90.0540, which provides for, among other things: "Carboys, bottles . . . and other containers, of glass, of a kind used for the conveyance or packing of goods; . . . Other: Serum bottles, vials and other pharmaceutical containers: Of a capacity not exceeding 0.15 liters," rather than in subheading 7017.90.5000 as "Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated: Other: Other."
CBP proposes this change as a correction, based on new information demonstrating that the principal use of the glass bottles is for the conveyance or packing of goods. It is noted that the bottles' actual use is by a pharmaceutical manufacturer for packaging and shipping product. It is also noted that plastic coated glass bottles are generally regarded by the pharmaceutical and chemical industry as being useful for the transportation of products because the coating reduces slippage and breakage.
CBP cites the Explanatory Notes (ENs) to heading 7017 and heading 7010 to support the proposed reclassification. EN 70.17 states that this heading cover glass articles of a kind in general use in laboratories(research, pharmaceutical, industrial, etc.), the heading excludes: (a) Containers for the conveyance or packing of goods (heading 70.10)." EN 70.10 explains, in relevant part, that heading 7010, covers all glass containers of the kinds commonly used commercially for the conveyance or packing of liquids or of solid products (powders, granules, etc.) and excludes laboratory, hygienic or pharmaceutical glassware (heading 70.17).
CBP is now of the view that, by application of GRI 1, the proper classification for the glass bottles at issue should be 7010.90.0540, which provides for: "Carboys, bottles . . . and other containers, of glass, of a kind used for the conveyance or packing of goods; . . . Other: Serum bottles, vials and other pharmaceutical containers: Of a capacity not exceeding 0.15 liter."
proposed: 7010.90.0540, duty-free; current: 7017.90.5000, 6.7%
May 9, 2007 CBP Bulletin (Vol. 41, No.20) available athttp://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2007/