CLA-2 CO:R:C:G 086874 CB
John B. Pellegrini, Esq.
Ross & Hardies
529 Fifth Avenue
New York, New York 10017-4608
RE: Modification of HRL 081862 issued February 21, 1990
Dear Mr. Pellegrini:
This is in reply to your inquiry of March 20, 1990, on
behalf of The House of Seagram, requesting a clarification HRL
081862 (issued February 21, 1990) concerning the tariff
classification of a metal box imported together with a one liter
bottle of spirits.
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.
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 081862 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 081862 is modified accordingly pursuant to
19 CFR 177.9(d).
Sincerely,
Harvey B. Fox, Director
Office of Regulations and Rulings