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Solution: How would your customs classify this skull face bottle?

(S,P) Let's get the official answer of how your customs classify a product made of glass with a cork in the shape of a skull.


Description of the product

  • A bottle made of mechanically produced, glass, in the shape of a skull, approximately 9,5 cm high, with a nominal capacity of 180 ml.

  • The bottle has a short neck (approximately 1,5 cm long and with a diameter of the opening of 2 cm) and a non-sealed stopper made of cork, which fits loosely in the opening of the bottle.

What commodity code is this?

Input your answer here and then check for the solution in the next post.


Answer

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of

CN codes

  • 7013 "Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)"

  • 7013 49 "Other" – Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than of glass ceramics

  • 7013 49 99 "Other"

Justification

  • Based on its objective characteristics (the specific shape of the article, the cork stopper fits loosely in the bottleneck; non-sealed cork closure), the article is not designed to be commonly used commercially for the conveyance or packing of goods within the meaning of heading 7010.

7010 describes "Carboys, bottles, flasks, jars, pots, phials, 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 cork closure is not suitable to ensure that the contents do not leak or spill out during transport.

  • The design of the bottle and the loose-fitting stopper make the article similar to a decanter or an oil or vinegar cruet, which are articles of a kind used as table or kitchen glassware and which are excluded from heading 7010

  • Harmonized System Explanatory Notes (HSEN) to heading 7010 first paragraph and fifth paragraph excludes "(c) Decanters, drinking glasses and other glass containers being domestic glassware (heading 70.13), but not containers used primarily for the commercial conveyance or packing of goods".

  • HSEN to heading 7013 , first paragraph (1)) state:

This heading covers the following types of articles, most of which are obtained by pressing or blowing in moulds :

(1) Table or kitchen glassware, e.g. drinking glasses, goblets, tankards, decanters, infants’ feeding bottles, pitchers, jugs, plates, salad bowls, sugar-bowls, sauce-boats, fruit-stands, cake-stands, hors-d’oeuvres dishes, bowls, basins, egg-cups, butter dishes, oil or vinegar cruets, dishes (for serving, cooking, etc.), stew-pans, casseroles, trays, salt cellars, sugar sifters, knife-rests, mixers, table hand bells, coffee-pots and coffee-filters, sweetmeat boxes, graduated kitchenware, plate warmers, table mats, certain parts of domestic churns, cups for coffee-mills, cheese dishes, lemon squeezers, ice-buckets.


  • Consequently, classification under heading 7010 as a bottle of glass, of a kind used for the conveyance or packing of goods is excluded.


  • The article is, therefore, to be classified under CN code 7013 49 99 as glassware of a kind used for table, kitchen or similar purposes (other than that of heading 7010 or 7018 ).

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