CLA-2 CO:R:C:M 955999 RFA
Ms. Cynthia A. Benway
Tower Group International, Inc.
24 Commerce Street
Pawtucket, RI 02862-2906
RE: soapstone kitchenware; articles of stone; precious or
semiprecious stones; heading 6815; Note 1(d) to Chapter 68;
Note 1(a) to Chapter 71; ejusdem generis; EN 71.16; NY
892023, affirmed
Dear Ms. Benway:
In a letter dated February 15, 1994, to the Area Director of
Customs in New York, on behalf of Stone International, Inc., you
requested reconsideration of NY 892023, dated November 12, 1993,
in which Customs classified soapstone kitchenware under the
Harmonized Tariff Schedule of the United States (HTSUS). Your
letter was referred to this office for a response.
FACTS:
The descriptive literature submitted illustrates a set of
cookware which includes pots, frying pans, saucepans, pizza
plates and grills, all of which are composed of soapstone
(steatite). Some of the articles are equipped with thin copper-
banding/handles. The unique characteristics of the soapstone are
said to include: its ability to retain and spread heat evenly;
its ability to accept extremes of temperature-both freezing and
high temperature; and, its non-stick surface which is unaffected
by acid or alkalis in food ingredients. Further, the soapstone
kitchenware is a natural product with an attractive appearance
and color and which does not change its composition or affect the
taste of ingredients.
ISSUE:
Is the soapstone kitchenware classifiable as articles of
precious or semiprecious stones or as articles of stone, not
elsewhere specified, under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
In NY 892023, dated November12, 1993, the Area Director of
Customs in New York, held that the soapstone kitchenware was
classifiable under subheading 7116.20.20, HTSUS, which provides
for: "[a]rticles of natural or cultured pearls, precious or
semiprecious stones (natural, synthetic or reconstructed): [o]f
precious or semiprecious stones . . .: [o]ther: [o]f semiprecious
stones (except rock crystal)."
You contend that the soapstone kitchenware should be
classified under subheading 6815.99.20, HTSUS, which provides
for: "[a]rticles of stone . . ., not elsewhere specified or
included: [o]ther articles: [o]ther: [t]alc, steatite and
soapstone, cut or sawed, or in blanks, crayons, cubes, disks or
other forms. . . ." You argue that this subheading specifically
provides for soapstone articles.
The doctrine of ejusdem generis is a useful aid in
interpreting the construction of statutes and tariff laws of the
United States. The Court of International Trade (CIT) has stated
that the canon of construction ejusdem generis, which means
literally, of the same class or kind, teaches that "where
particular words of description are followed by general terms,
the latter will be regarded as referring to things of a like
class with those particularly described." Nissho-Iwai American
Corp. v. United States (Nissho-Iwai), 10 CIT 154, 156 (1986).
Subheading 6815.99.20, HTSUS, consists of particular items of
soapstone (i.e., cut or sawed, blanks, crayons, cubes, disks),
followed by general terms (i.e., other forms). Therefore, this
subheading requires an ejusdem generis method of construction.
The CIT further stated that "[a]s applicable to customs
classification cases, ejusdem generis requires that the imported
merchandise possess the essential characteristics or purposes
that unite the articles enumerated eo nomine in order to be
classified under the general terms." Nissho-Iwai, p. 157.
We are of the opinion that the subject soapstone kitchenware
are not ejusdem generis with the articles described within
subheading 6815.99.20, HTSUS. The general terms of other forms
refer to the type of simple forms which were specifically
enumerated (i.e., cut or sawed, blanks, crayons, cubes, disks).
The subject soapstone kitchenware are not the simple type of
articles contemplated within the scope of subheading 6815.99.20,
HTSUS.
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) constitute the Customs Cooperation
Council's official interpretation of the HTSUS. While not
legally binding, the ENs provide a commentary on the scope of
each heading of the HTSUS and are generally indicative of the
proper interpretation of these headings. See T.D. 89-80, 54
Fed.Reg. 35127, 35128 (August 23, 1989). The Annex to the ENs
for chapter 71, pages 966-969, lists soapstone (or steatite) as a
precious or semiprecious stone. EN 71.16, pp. 963-964, states in
pertinent part:
[t]his heading covers all articles (other than those
excluded by Notes 2(b) and 3 to this Chapter), wholly
of natural or cultured pearls, precious or semi-
precious stones, or consisting partly of natural or
cultured pearls or precious or semi-precious stones,
but not containing precious metals or metals clad with
precious metal . . . [i]t thus includes: . . . (B)
[o]ther articles consisting wholly or partly of
precious or semi-precious stones; . . . Subject to
these conditions, the heading therefore covers. . .
goblets and cups (often in garnet); statuettes and
ornamental articles (e.g., of jade); mortars and
pestles (e.g., in agate); knife edges or bearings of
agate or other precious or semi-precious stones for
weighing apparatus; . . . agate rings for fishing rods,
paper-knives, ink-stands, paperweights, ashtrays (e.g.,
of agate or onyx).
Heading 7116, HTSUS, covers all articles of precious or
semi-precious stones. This heading does not distinguish between
the grade of stone but includes all types of precious or semi-
precious stones not more specifically described by other parts of
the tariff. Furthermore, Legal Note 1(d) to chapter 68 states
that "[t]his chapter does not cover: [a]rticles of chapter 71."
If an article is classifiable as semiprecious stones, it is to be
classified in chapter 71. See Legal Note 1(a) to chapter 71. The
tariff schedule is quite clear that classification of an article
in chapter 71 takes precedence over classification of an article
under chapter 68.
The subject merchandise are precious or semi-precious stone
articles which are specifically shaped and designed for use as
kitchenware. We find that the soapstone articles are similar to
the type of articles listed in EN 71.16. Therefore, we conclude
that the soapstone kitchenware are provided for in subheading
7116.20.20, HTSUS.
HOLDING:
The soapstone kitchenware is classifiable under subheading
7116.20.20, HTSUS, which provides for articles of semiprecious
stones. The general, column one rate of duty is 21 percent ad
valorem.
NY 892023, dated November 12, 1993, is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division