CLA-2:CO:R:C:G 081862 SR
Lorraine Bregman
The House of Seagram
800 Third Avenue
New York, New York 10022-7699
RE: Classification of a liquor container
Dear Ms. Bregman:
This is in reference to your letter dated February 26, 1988,
requesting the tariff classification of a metal box under the
Tariff Schedules of the United States (TSUS). We are no longer
issuing rulings under the TSUS and will treat this letter as a
request for a ruling under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).
FACTS:
The merchandise involved is a rectangular metal box made of
steel plate. There are two styles of metal boxes at issue. One
style has a hinged front panel that opens to display the bottle
vertically. The other style has a hinged lid which opens to
display the bottle horizontally. The box will be imported
containing a one liter bottle of Chivas Regal Scotch Whiskey.
The outside of the box depicts lithographs of Scotsmen, battle
scenes, castles, and crests. Each side of the container displays
the following: One Litre, aged 12 years, Chivas Regal. The back
of the container states: Bottled in Scotland, Chivas Regal, 12
year Old Blended Scotch Whiskey, Product of Scotland, Blended and
Bottled by Chivas Brothers Ltd., Distillers, Aberdeen, Scotland,
1 Litre, 43' GL, 43% vol., 86 U.S. Proof. According to the
inquirer the metal boxes have a unit cost of $1.74.
ISSUE:
What is the classification of the metal box at issue?
-2-
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is in accordance
with the General Rules of Interpretation (GRI), taken in order.
GRI 5 provides as follows:
(a) Camera cases, musical instrument cases, gun cases,
drawing cases, necklace cases and similar containers,
specially shaped or fitted to contain a specific article
or set of articles, suitable for long-term use and
entered with the articles for which they are intended,
shall be classified with such articles when of a kind
normally sold therewith. This rule does not, however,
apply to containers which give the whole its essential
character;
(b) Subject to the provisions of rule 5(a) above, packing
materials and packing containers entered with the goods
therein shall be classified with the goods if they are of
a kind normally used for packing such goods. However,
this provision does not apply when such packing materials
or packing containers are clearly suitable for repetitive
use.
Under GRI 5(b), the liquor bottle is considered to be the
normal packing container for the liquor. The bottle is not
suitable for repetitive use after the liquor is gone. It is
classified with the liquor at the same rate of duty.
The metal box is not the normal container under GRI 5(b).
The box is a promotional item, offered to attract purchasers of
the scotch as a gift, etc. The metal box is not provided for
under GRI 5(a), because it is not specially shaped or fitted to
contain a specific article or set of articles. Nor is it
suitable for long-term use. Therefore, the metal box is
separately classifiable from the scotch whiskey in the bottle.
-3-
HOLDING:
The tin plated steel box at issue is classifiable under
subheading 7310.29.0060, HTSUSA, which provides for tanks, casks,
drums, cans, boxes and similar containers, of iron or steel, of a
capacity of less than 50 liters, other, other. Articles
classifiable under this provision are duty free.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference