Glass bottles for beer, tea, and other drinks: the column 1 rate, the China duties, and what the Importer of Record declares

Glass bottles used to pack beer, tea, and other beverages are classified in heading 7010 of the Harmonized Tariff Schedule when they are containers of a kind used for the conveyance or packing of goods. On the residual subheading for those bottles, 7010.90.50, the column 1 general rate is free. When the same bottle is a product of China, the current schedule adds two Section 301 duties: 25 percent under heading 9903.88.03 and 12.5 percent under heading 9903.05.31. Like every duty collected at entry, both are owed by the Importer of Record (IOR), and both headings are declared in the IOR’s name.

The Chapter 99 headings follow the country of origin of the line. A bottle that is a product of another country does not carry heading 9903.88.03. Separate antidumping and countervailing duty investigations of certain glass wine bottles from China and Mexico ended without orders.

The classification and the column 1 rates

Heading 7010 covers carboys, bottles, flasks, jars, pots, vials, ampoules, and other glass containers of a kind used for the conveyance or packing of goods, preserving jars of glass, and glass stoppers, lids, and other closures. An empty bottle imported to be filled with beer, tea, or another beverage is of that kind when it is not a pharmaceutical container and not a container for perfume or toilet preparations. The 8-digit subheading sets the column 1 rate. The 10-digit statistical suffix does not.

The column 1 general rates and the column 2 rates in the current schedule are:

Column 2 applies to products of the countries named in General Note 3(b): the Republic of Belarus, North Korea, Cuba, and the Russian Federation. Subheading 7010.90.50 carries a footnote to heading 9903.90.08. That heading provides an additional 35 percent on articles the product of the Russian Federation that are enumerated in U.S. note 30(b) to subchapter III of chapter 99.

The additional 25 percent on products of China

Heading 9903.88.03 provides the duty in the applicable subheading plus 25 percent on articles the product of China enumerated in U.S. note 20(f) to subchapter III of chapter 99. It applies except where the schedule names a different heading, including the exclusion headings listed in the article description of 9903.88.03. The USITC China Tariffs reference list, last updated July 28, 2026, assigns each of the seven 8-digit subheadings in the table above to heading 9903.88.03. Product exclusions granted by the Office of the United States Trade Representative (USTR) are enumerated in U.S. note 20.

On October 7, 2026, USTR gave notice that the July 6, 2018 action, as modified, and the August 23, 2018 action, as modified, did not terminate on their four-year anniversaries and remain in effect, subject to possible further modification (91 FR 64212). The current schedule still prints heading 9903.88.03 at an additional 25 percent.

The additional 12.5 percent since July 24, 2026

A separate Section 301 action applies to products of China under heading 9903.05.31. The heading provides the duty in the applicable subheading plus 12.5 percent on articles the product of China, except for products described in headings 9903.05.85 through 9903.05.92. USTR imposed it in the notice of July 28, 2026, 91 FR 47318, under 19 U.S.C. §2411(b) and §2414(a), for goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern time on July 24, 2026.

U.S. note 52 to subchapter III of chapter 99, as set out in that notice, provides that the duties under headings 9903.05.20 through 9903.05.84 are in addition to other duties in that subchapter, except as the note’s exemption subdivisions provide. Heading 7010 does not appear in the particular article list in that notice, and it is not among the Section 232 articles listed in note 52(f): aluminum, steel, copper, passenger vehicles and light trucks, medium and heavy trucks and their parts, wood products, semiconductors, and the patented pharmaceutical articles added effective July 31, 2026. A beverage bottle of heading 7010 does not leave heading 9903.05.31 by those exemptions.

The same note removes the forced labor duty from products of Canada entered free of duty under the United States-Mexico-Canada Agreement, under heading 9903.05.93, and from products of Mexico entered free of duty under that agreement, under heading 9903.05.94. Heading 9903.88.03 does not apply to those goods, because they are not products of China. The forced labor post sets out the other economies and the order of headings on the entry line.

What is not in force on these bottles

Commerce published a final affirmative determination that certain glass wine bottles from China, a defined narrow neck bottle provided for in subheading 7010.90.50, were sold at less than fair value (90 FR 76, January 2, 2025). The United States International Trade Commission then determined, under 19 U.S.C. §1673d(b), that a domestic industry is not materially injured or threatened with material injury by reason of those imports from China and from Mexico (90 FR 10515, February 24, 2025). Under 19 U.S.C. §1673d(c)(2), where that determination is negative, the investigation is terminated upon publication of the notice. No antidumping duty order from that investigation is in force.

The Commission had already made a final negative determination in the countervailing duty investigation of glass wine bottles from China (89 FR 83515, October 16, 2024). The February 2025 notice records that determination.

A different order is in force, and its scope is float glass rather than bottles. On April 6, 2026, Commerce published an antidumping duty order on float glass products from China (91 FR 17250). The notice lists subheadings of headings 7005, 7006, 7007, 7008, 7009, 7013, and 7610. Heading 7010 is not among them.

Executive Order 14389 of February 20, 2026 (91 FR 9437) ended the additional ad valorem duties imposed under the International Emergency Economic Powers Act in the executive orders it names. It states that it does not affect duties under section 301 of the Trade Act of 1974, 19 U.S.C. §2411. Proclamation 11012 of February 20, 2026 (91 FR 9339) imposed a temporary 10 percent surcharge under section 122 of the Trade Act of 1974, 19 U.S.C. §2132, through 12:01 a.m. eastern daylight time on July 24, 2026, unless extended by an Act of Congress.

What the IOR documents

The duty on a line turns on facts in the IOR’s own file:

• The 8-digit classification under heading 7010, including whether the container is a pharmaceutical container or a container for perfume or toilet preparations
• The country of origin, because heading 9903.88.03 applies to products of China and heading 9903.05.31 follows the same origin
• Whether an exclusion heading named in the article description of 9903.88.03, or a product exclusion enumerated in U.S. note 20, applies to that subheading
• Whether one of headings 9903.05.85 through 9903.05.92 applies, and, for a product of Canada or Mexico, whether the entry is made free of duty under the United States-Mexico-Canada Agreement
• The customs value under 19 U.S.C. §1401a, because both Section 301 duties are ad valorem
• The Chapter 99 headings declared on the line, in the order CBP’s guidance sets out in the forced labor post

Each of those is a declaration made in the IOR’s name. The Importer of Record page explains what the role requires, and the customs valuation page walks through the value hierarchy. Tell us what you import and how your entries are filed today, and we’ll show you where you stand: see if you qualify or write to ship@iorusa.com.

Sources

• HTS heading 7010, current schedule
• HTS subheading 7010.90.50
• HTS heading 9903.88.03
• HTS heading 9903.05.31
• HTS heading 9903.90.08
• USITC, China Tariffs reference list, 2026 HTS Revision 21, last updated July 28, 2026
• HTS General Note 3, 2026 HTS Revision 14
• USTR, Continuation of Actions: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation, 91 FR 64212, October 7, 2026
• USTR, Notice of Actions in the forced labor Section 301 investigations, 91 FR 47318, July 28, 2026
• ITC, Glass Wine Bottles From China and Mexico, 90 FR 10515, February 24, 2025
• 19 U.S.C. §1673d, Final determinations
• Commerce, Certain Glass Wine Bottles From the People’s Republic of China: Final Affirmative Determination of Sales at Less Than Fair Value, 90 FR 76, January 2, 2025
• ITC, Glass Wine Bottles From China, countervailing duty investigation, 89 FR 83515, October 16, 2024
• Commerce, Float Glass Products From the People’s Republic of China: Antidumping Duty Order, 91 FR 17250, April 6, 2026
• Executive Order 14389 of February 20, 2026, Ending Certain Tariff Actions, 91 FR 9437
• Proclamation 11012 of February 20, 2026, Imposing a Temporary Import Surcharge To Address Fundamental International Payments Problems, 91 FR 9339