CLA-2 CO:R:C:G 087298 CB
Robert G. Kalik, Esq.
Bennett A. Caplan, Esq.
McDermott, Will & Emery
1850 K Street, N. W.
Washington, D.C. 20006
RE: Modification of HRL 086048 issued February 21, 1990
Dear Sirs:
On February 21, 1990, a classification ruling was issued
(HRL 086048) classifying a tinplate liquor container manufactured
in Scotland. Upon further consideration, that ruling is
determined to be in error.
FACTS:
The merchandise involved is a rectangular box of tinplated
steel composition. It is approximately 3.5 inches wide, 12.5
inches high and 3.5 inches deep. The container has a hinged
front lid, and the inside contains a cardboard box, which is
designed to hold a 750 milliliter bottle of Dewar's Scotch.
Customs ruled that the metal box was to be classified as a
separate article of commerce.
ISSUE:
Whether the subject metal boxes were correctly classified?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is made in
accordance with the General Rules of Interpretation (GRI's) 1
through 6. The systematic detail of the HTSUSA is such that
virtually all goods are classified by application of GRI 1, that
is, according to the terms of the headings of the tariff schedule
and any relevant section or chapter notes. In the event that the
goods cannot be classified solely on the basis of GRI 1, and if
the headings and legal notes do not otherwise require, the
remaining GRI's may be applied, taken in order.
-2-
HRL 086408 held that the subject metal boxes were not the
type of container contemplated by GRI 5(b), i.e., not of a kind
normally sold with the goods contained therein. Upon further
consideration, that ruling is determined to be in error. It
remains Customs position that the subject metal boxes are general
purpose boxes not specially shaped or fitted to contain a
specific article as provided for in GRI 5(a). However, with
regard to classification under GRI 5(b), it is Customs opinion
that, although the box is considered premium packaging, designed
to promote the sale of the liquor which it serves to protect
during transport, it is nevertheless typical of the kind of
container normally used for packing such goods. Additionally, as
provided for in GRI 5(b), the boxes are not designed for
repetitive use. In view of the foregoing, the metal boxes in
question are deemed to constitute packing containers and shall be
classified with the liquor pursuant to GRI 5(b).
HOLDING:
The subject metal liquor boxes are packing containers within
the meaning of GRI 5(b) and shall be classified with the liquor.
HRL 086048 is modified accordingly pursuant to
19 CFR 177.9(d). This notice is not to be applied retroactively
to HRL 086048 (19 CFR 177.9(d)(2)(1989)) and will not,
therefore, affect the transaction for the importation of your
merchandise under that ruling. However, for the purposes of
future transactions in merchandise of this type, HRL 086048 will
not be valid precedent. We recognize that pending transactions
may be adversely affected by this modification, in that current
contracts for importations arriving at a port subsequent to the
release of HRL 086048 will be classified under the new ruling.
If such a situation arises, you may, at your discretion, notify
this office and apply for relief from the binding effects of the
new ruling as may be dictated by the circumstances.
Sincerely,
John Durant, Director
Commercial Rulings Division