Glass bottle classification for honey packing falls under Heading 7010, not table or kitchen glassware.

Glass bottles used for packing honey fall under Heading 7010 as glass containers used for the conveyance or packing of goods, because that heading covers bottles, flasks, jars and similar commercially used containers. The HSN Explanatory Notes support classification of containers for beverages, oils and other goods under Heading 7010. Heading 7013 is limited to glassware used as tableware, kitchenware, toilet, office or decorative items and does not cover packing containers. On that basis, the bottles are not classifiable under Heading 7013, and any anti-dumping duty demand founded on that heading cannot be sustained.

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Issues: Whether the imported glass bottles used for packing honey were classifiable under Heading 7010 as glass containers used for the conveyance or packing of goods, or under Heading 7013 as glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes.

Analysis: Heading 7010 covers carboys, bottles, flasks, jars and other glass containers of a kind commonly used commercially for the conveyance or packing of liquids or solid products. The HSN Explanatory Notes to Heading 7010 specifically include bottles and similar containers used for chemical products, beverages, oils and other goods, while Heading 7013 is confined to glassware used as tableware or kitchenware and excludes containers of the kind covered by Heading 7010. The imported goods were glass bottles of specific volumes meant for packing honey and were not tableware or kitchenware.

Conclusion: The goods are correctly classifiable under Heading 7010, not Heading 7013, and the anti-dumping duty demand based on Heading 7013 cannot stand.

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