July 25, 2007 CBP Bulletin Notice on Certain PVC-Coated Glass Bottles
In the July 25, 2007 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 41, No. 31), CBP published a notice revoking a classification ruling and treatment as follows:
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Revocation of ruling; revocation of treatment.CBP is revoking a ruling on the classification of certain PVC-coated glass bottles. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, the revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after September 23, 2007.
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 issuing HQ H005541 in order to revoke HQ 968112, and reclassify the PVC-coated glass bottles in subheading 7010.90.0530, 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 exceeding 0.15 liter but not exceeding 0.33 liter," rather than in subheading 7017.90.5000 as "Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated: Other: Other."
CBP makes 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 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 is 7010.90.0530, 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 exceeding 0.15 liter but not exceeding 0.33 liter."
new: 7010.90.0530, duty-free; previous: 7017.90.5000, 6.7%
(See ITT's Online Archives or 05/16/07 news, 07051650, for BP summary of proposed HQ H005541.)
July 25, 2007, CBP Bulletin (Vol. 41, No. 31) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2007/