Classification explainer

Borosilicate glass food storage container set of five with snap-locking plastic lids

Country of origin for this scenario: China.

Recommended HTS code

7013.49.20.90

Other

MEDIUM confidence. Heading 7013 is clearly supported by GRI 1, EN 70.13 (explicitly citing borosilicate glass for kitchen glassware), and four on-point CBP rulings classifying glass food storage containers with plastic lids under 7013.49.20. The glass containers constitute the essential character of the set under GRI 3(b), displacing the plastic-lid alternative. MEDIUM (not HIGH) because the per-unit value determination is ambiguous: the declared set value of $8.30 yields $1.66 per container if apportioned across five pieces, placing the glass articles at 7013.49.20 (≤$3 each), but CBP may value the set as a whole or apportion differently, and the correct statistical suffix (crystalline/non-lead crystal vs. other) requires physical confirmation of glass composition.

Classification analysis generated on July 17, 2026 from the current Harmonized Tariff Schedule and published CBP rulings, for the product description shown — our analysis, not legal advice.

The question to put to a licensed broker

Should CBP's dutiable unit value for these five-piece sets be determined per individual glass container (≈$1.66 each → 7013.49.20) or per set ($8.30 → potentially 7013.49.50 range), and does the borosilicate glass composition qualify as 'crystalline or non-lead crystal' for suffix .10 versus 'other' suffix .90 under 7013.49.20?

How the classification was reached

GRI Reasoning

Step 1 – GRI 1: Heading identification

The product is a borosilicate glass food storage container set with snap-locking plastic lids. Two headings are prima facie candidates:

  • Heading 7013: "Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)." EN 70.13 explicitly lists borosilicate glass as a material used for kitchen glassware (e.g., casseroles, dishes for cooking, graduated kitchenware) and food storage containers have been consistently classified here by CBP.
  • Heading 3924: "Tableware, kitchenware, and other household articles of plastics." The plastic snap-locking lids could theoretically pull classification here.
  • Heading 7010 (carboys, bottles, flasks, jars for commercial conveyance/packing) was considered and rejected by CBP in all four cited rulings for household food storage glass articles.

Step 2 – GRI 3(b): Composite goods / sets – essential character

The set consists of glass containers (primary functional element providing food storage capacity, thermal resistance, and structure) plus plastic lids (ancillary closure/sealing function). Under GRI 3(b), the glass containers impart the essential character: they are the bulk and value of the article, and the plastic lids serve only to close and seal the glass vessels. CBP ruling H127116 (Snapware glass storage articles with plastic lids) directly confirms classification in heading 7013, not 3924, for exactly this type of product. The lids are accessories to the glass containers and do not shift classification to Chapter 39.

Step 3 – Subheading selection within 7013

The applicable subheading path under the verified HTS rows:

  • 7013 → glassware for table/kitchen (not glass-ceramics) → 7013.49 (Other, i.e., not lead crystal and not glass with linear coefficient of expansion ≤5×10⁻⁶/K under 7013.42)

Note on 7013.42 vs. 7013.49: Borosilicate glass (e.g., Pyrex-type) typically has a linear coefficient of expansion of approximately 3.3×10⁻⁶/K, which is ≤5×10⁻⁶/K. If confirmed, classification would fall under 7013.42 rather than 7013.49. This is a critical factual verification point. The rulings H127116, H032715, H251041, and H303656 all landed on 7013.49.20 for similar glass storage containers but did not involve confirmed borosilicate specification. If the borosilicate specification meets the ≤5×10⁻⁶/K threshold, 7013.42.20.00 (valued not over $3 each, general rate 22.5%) would apply instead.

Assuming 7013.49 applies (standard industry classification for borosilicate food storage absent technical confirmation):

  • Value bracket: Declared unit value $8.30 per set of five = approximately $1.66 per glass container → valued not over $3 each7013.49.20
  • Statistical suffix: Borosilicate glass is not lead crystal; whether it qualifies as "crystalline" is a technical question. If not crystalline, suffix .90 (Other) applies; if crystalline, suffix .10 applies.
  • Recommended 10-digit code: 7013.49.20.90 (present in verified HTS rows)

Step 4 – Duty rates (from verified HTS rows)

  • General (MFN) rate: 22.5% (7013.49.20)
  • Column 2 rate: 60%
  • Section 301 China overlay: Footnote on 7013.49.20 references 9903.88.15 – this is an additional-overlay flag to verify with broker; the Chapter 99 rows supplied reference 9903.88.01–9903.88.04 as general Section 301 overlays adding 25% for Chinese-origin goods. The 9903.88.15 specific reference must be verified for current applicability and rate.
  • Estimated combined duty: 22.5% + applicable Section 301 rate (verify 9903.88.15)

Step 5 – Annual duty exposure estimate (indicative)

  • 7,000 units × $8.30 = $58,100 dutiable value
  • At 22.5% general: ~$13,073/year (before Section 301 overlay)

Summary of ruling support

| Ruling | Product | Classification | Analogous because |

|--------|---------|---------------|-------------------|

| H127116 | Snapware glass storage articles with snap-locking plastic lids | 7013.49.20 / 7013.49.50 | Directly on point: glass jars with plastic snap-locking lids classified in 7013.49, with value-bracket subheading determined per individual article |

| H032715 | Cubi glass storage jars with glass lids | 7013.49.20 | Household glass food storage containers classified in 7013.49.20, not 7010 |

| H251041 | Glass spice jars | 7013.49.20 | Kitchen-use glass containers classified in 7013.49.20; domestic use vs. commercial conveyance distinction |

| H303656 | Glass water bottles with polypropylene caps | 7013.49.20 | Glass articles with plastic closures classified in 7013 based on principal use as domestic/household glassware |

| 952675 | Glass storage jars with rubber seals and metal closures | 7013.39.20 (prior schedule equivalent of 7013.49) | Establishes that household glass food storage jars with closures are 7013, not 7010 |

Cited CBP rulings

Every ruling below was fetched from CBP’s public CROSS database and verified to exist before this page was published. Links go to the official ruling text.

  • H127116

    What it classified: Snapware glass storage jars with snap-locking plastic lids (40 oz, 68 oz, 96 oz, 102 oz sizes) — lead-free glass jars with multi-part plastic lids including base ring, hinged top lid, and TPE seals

    Why it’s analogous: Directly on point: identical product type (glass food storage containers with snap-locking plastic lids sold as household articles). CBP classified under 7013.49.20 (≤$3 each) and 7013.49.50 ($3–$5 each) confirming that glass is the essential character and plastic lids do not shift classification to Chapter 39.

  • H032715

    What it classified: Cubi glass storage jars imported empty with glass lids and plastic gaskets, subsequently used by food manufacturer to package mixed salted nuts

    Why it’s analogous: Establishes that glass food storage containers classified as household kitchen glassware under 7013.49.20, not as commercial conveyance containers under 7010, based on design and principal use analysis.

  • H251041

    What it classified: Glass spice jars (4 oz capacity, decorative fringe) imported empty, sold to wholesalers who filled them with spices for retail

    Why it’s analogous: Confirms 7013.49.20 classification for kitchen-use glass containers; distinguishes domestic household glassware (7013) from commercial conveyance containers (7010) — same heading-level distinction applicable here.

  • H303656

    What it classified: Glass water bottles with silicone sleeves and polypropylene caps with carrying loop

    Why it’s analogous: Confirms that glass articles with plastic closures/accessories are classified in 7013 based on the glass component's essential character; plastic cap does not redirect classification to Chapter 39 or Chapter 39 subheadings.

  • 952675

    What it classified: Multisided glass storage jars (1–2 liter) with airtight rubber seals and metal loop fastener closures

    Why it’s analogous: Early precedent establishing that household glass food storage jars with closures are classified under the 7013 table/kitchen glassware heading, not 7010 commercial conveyance containers; factual pattern (glass storage jars with sealing closures) mirrors the subject merchandise.

What the duty looks like

Duty math shown for illustrative declared values — $8.30 per unit at 7,000 units per year is our assumption for this explainer, not a measurement of anyone's imports. Your numbers will differ.

Base duty rate (column 1, general)
22.5%
Annual declared value at the illustrative numbers
$58,100
Base duty per year (illustrative)
$13,073

Chapter-99 overlay headings flagged on this code

  • 9903.88.15The duty provided in the applicable subheading + 7.5%. Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)

Overlay applicability depends on origin, entry date, and any active exclusions — verify at entry.

Alternatives considered

The full candidate set from the fetched tariff rows — including rows that would carry a higher duty. Shown so the reasoning is checkable, not to offer a rate menu.

CodeDescriptionGeneral rateNote
7013.42.20.00Valued not over $3 each22.5%If the borosilicate glass is confirmed to have a linear coefficient of expansion not exceeding 5×10⁻⁶ per Kelvin within 0°C–300°C range (standard borosilicate is ~3.3×10⁻⁶/K, which meets this threshold), classification shifts from 7013.49 to 7013.42. At ≤$3 per article value, the applicable code would be 7013.42.20.00 (general rate 22.5%; verified in supplied HTS rows). This is a technically significant alternative requiring the manufacturer's glass specification sheet.
7013.49.50.90Valued over $3 but not over $5 each15%If CBP determines the dutiable value is assessed per set ($8.30) rather than per individual glass container (~$1.66), and if the set value of $8.30 is allocated to yield a per-piece value over $3 but not over $5, classification shifts to 7013.49.50 (general rate 15%; verified in supplied HTS rows). H127116 valued articles individually, supporting the per-container approach, but broker confirmation is advisable.
3924.10.40.00Other3.4%Tableware/kitchenware of plastics — 'Other' (general rate 3.4%). Applicable only if CBP were to determine the plastic snap-locking lids constitute the essential character of the set under GRI 3(b). Rejected by analogy to H127116 where plastic-lid Snapware containers were classified in 7013, not Chapter 39. Included as a low-probability fallback.

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