CLA-2 CO:R:C:G 087727 DFC
Mr. William Asta
Import Manager
Himark Enterprises, Inc.
155 Commerce Drive
Hauppauge, New York 11787
RE: Reconsideration of New York Ruling Letter
(NYRL) 840647 dated May 19, 1989. Spice rack;
Rack spice
Dear Mr. Asta:
We have been asked to reconsider the result reached in
NYRL 840647 dated May 19, 1990, concerning the tariff
classification of a spice rack manufactured in Taiwan.
FACTS:
The merchandise which was the subject of the referenced
ruling is a spice rack consisting of twelve glass bottles with
caps, set in a wire and wood rack.
In NYRL 840647 you were advised that this merchandise is
classifiable under subheading 7010.90.50, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), as carboys,
bottles, flasks, jars, pots, vials, ampoules and other
containers, of glass, of a kind used for the conveyance or
packing of goods, other containers (with or without their
closures), holding not over 118ml, and entitled to free entry.
Our New York office is now of the opinion that the spice
rack is more properly classifiable in subheading 7013.39.2000,
HTSUSA, as glassware of a kind used for table, kitchen, toilet,
office, indoor decoration or similar purposes, other, other,
valued not over $3 each, with duty at the rate of 30 percent ad
valorem.
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ISSUE:
Is the spice rack more specifically described as table or
kitchen glassware rather than as glass containers?
LAW AND ANALYSIS:
In applying the HTSUSA, the Customs Service must follow
the terms of the statute. Classification of goods under the
HTSUSA is governed by the General Rules of Interpretation
(GRI's). GRI 1 provides that "classification shall be
determined according to the terms of the headings and any
relative section or chapter notes, and, provided such headings
or notes do not otherwise require, according to [the remaining
GRI's taken in order]." In other words, classification is
governed first by the terms of the headings of the tariff and
any relative section or chapter notes.
In this instance GRI 3 is applicable. Its relevant
portions read as follows:
(a) The heading which provides the most
specific description shall be preferred to
headings providing a more general description.
However, when two or more headings each refer
to part only of the materials or substances
contained in mixed or composite goods. . . .
those headings are to be regarded as equally
specific in relation to those goods, even if
one of them gives a more complete description
of the goods.
(b) Mixtures, composite goods consisting of
different materials or made up of different
components . . . which cannot be classified
by reference to 3(a), shall be classified as if
they consisted of the material or component which
gives them their essential character, insofar as
this criterion is applicable.
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The Explanatory Notes (EN), are the official
interpretation of the Harmonized System at the international
level. The EN for GRI 3(b) reads in pertinent part as follows:
(VIII) The factor which determines essential
character will vary as between different
kinds of goods. It may, for example, be
determined by the nature of the material or
component, its bulk, quantity, weight or value,
or by the role of a constituent material in
relation to the use of the goods.
Inasmuch as the spice rack is composed of metal, wood
and glass, classification must be based on the material that
imparts the essential character to the merchandise. In this
instance the role of the jars (glassware) is paramount. The
function of the wire and wood rack is subsidiary to the
function of the jars which is to store and display the spice.
Consequently, the jars give the entire article its essential
character.
The EN to Heading 7010, HTSUSA, states that "[t]his
heading covers all glass containers of the kinds commonly used
commercially for the conveyance or packing of liquids or of
solid products...." Thus, foods and beverages are commonly
sold or marketed to consumers in the containers covered by
Heading 7010, HTSUSA. However, the spice jars in issue are not
commonly used to sell or market merchandise to the consumer.
Unlike typical containers, they will not be discarded after the
contents are consumed. Rather, they will be used within the
household to store spices and similar items.
Salt shakers are mentioned in the EN to Heading 7013,
HTSUSA, among the exemplars of glass table/kitchen articles
classifiable in Heading 7013, HTSUSA. The spice jars are
similar to salt shakers in that they are used to store food
material within the home rather than as containers for
marketing food.
Additionally, the spice jars may not be regarded as
preserve jars classifiable in Heading 7010, TSUSA. Preserve
jars classifiable in Heading 7010, HTSUSA, should be limited
to merchandise in the sizes and shapes of typical "Mason"-type
preserve jars which hold the volumes typical of preserve jars
(i.e., one half pint through one half gallon). Spice jars are
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not in the size and shape of typical preserve jars. They are
not regarded as preserve jars in the industry. Like salt
shakers, spice jars are used to store or hold food material
within the home, not to preserve food material.
HOLDING:
In view of the foregoing, it is our position that the
spice rack is more specifically provided for under the
provision for glassware of a kind used for table, kitchen,
toilet, office, indoor decoration or similar purposes, other,
other, valued not over $3 each, in subheading 7103.39.2000,
HTSUSA, with duty at the rate of 30 percent ad valorem.
In accord with the above determination, NYRL 840647 is
modified pursuant to 19 CFR 177.9(d). If pending transactions
are adversely affected by this revocation, you may, at your
discretion, notify this office and apply for temporary relief
from the binding effects of this new modification as may be
dictated by the circumstances.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc AD NY Seaport
cahill library /peh
087727