CLA-2:CO:R:C:G 085882 SR
Mr. Jack Deckert
W.A. Taylor & Co.
Courvoisier Centre
501 Brickell Dey Drive
Miami, Florida 33131
RE: Rum bottle
Dear Mr. Deckert:
This is in reference to your letter dated September 21,
1989, requesting the tariff classification of a rum bottle under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). A sample produced in Scotland was submitted.
FACTS:
The merchandise at issue is a bottle containing rum. It is
described by the importer as having a vitrified earthenware body
with blue glaze on the top and transparent glaze inside and on
the outer base. The base depicts the ship HMS VICTORY, several
flags, and the words "LAMB'S NAVY RUM". On the other side of the
base there is some information about the HMS VICTORY and a
picture of a masthead with the words "THE ALFRED LAMB'S VICTORIAN
SHIPS COLLECTION", and the signature of Alfred Lamb.
ISSUE:
What is the classification of the bottle at issue?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
-2-
General Rules of Interpretation (GRI), taken in order. GRI 5(b)
provides as follows:
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.
The normal packing container for liquor is usually a bottle.
However, highly decorative bottles which will be saved by the
purchaser after the liquor is gone as a decorative or collector's
item, or used as a decanter, may be distinguished from bottles
which serve as packing containers only.
In this case the bottle is made of earthenware with a
decorative glazed finish. The decanter is stated to have a value
of $5.78, and the rum is valued at $2.75 per bottle.
HOLDING:
The earthenware bottle is separately classifiable from the
rum that is contained within the bottle. The earthenware bottle
is classifiable under subheading 6909.90.0000, HTSUSA, which
provides for ceramic pots, jars and similar articles of a kind
used for the conveyance or packing of goods: other. The rate of
duty is 8 percent. The rum is classifiable under subheading
2208.40.0030, HTSUSA, as rum. The rate of duty is 37 cents per
proof liter. Federal Excise Taxes under 26 U.S.C. 5001 may also
apply.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference