HQ 087602
Feb 13 1991
CLA-2 CO:R:C:F 087602 JGH
TARIFF NO. 6912
Area Director of Customs
New York Seaport
6 World Trade Center
New York, New York 10048
RE: Classification of Porcelain Spice Jars - Internal Advice
46/90
Dear Sir:
The decision concerns the classification under the
Harmonized Tariff Schedules of the United States (HTSUS) of "The
Lenox Spice Village", a product of Taiwan.
FACTS:
"The Lenox Spice Village" consists of set of 24 porcelain
jars, measuring about 3 inches in height and 2 inches wide, each
in the shape of a different miniature house, and designed to hold
spices. The jars have removable tops (roofs) with plastic
gaskets for a tight seal. Also included is a spice rack to hold
the jars. The advertising literature invites the purchaser to
"Take a pinch of ginger from a Georgian townhouse. Parsley from
a Queen Anne villa and pepper from your Swiss Chalet." Each jar
is said to be an original work of art in the tradition of
miniature houses prized by collectors, sculptured with decorative
details, with the name of the herb or spice over the door,an
airtight seal, fully washable, and bearing the Lenox trademark
in 24 karat gold. The purchaser subscribes to the series of 24
jars, receiving one a month, at a cost of $14.50 per jar.
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ISSUE:
Whether ornamental spice jars are classifiable under the
provision for other ornamental articles of porcelain in
subheading 6913.10.50, HTSUS, or the provision for other
household articles of porcelain in subheading 6911.90.00, HTSUS.
LAW AND ANALYSIS:
The importer's claim is that the "houses" are purchased
mainly for their ornamental character and used for decorative
purposes, and not for use in food preparation; that collectibles
like Spice Village houses are ornamental articles chosen for
display (as reflected in their decorative design, fragility and
small size and cost), and any usefulness is clearly subordinate
to their ornamental character.
It is further asserted that classification in heading 6913,
HTSUS, is supported by a Customs ruling (NYRL 834533, January
17, 1989) in which a miniature ceramic farm building was
classified in subheading 6913.90.50, HTSUS. However, that ruling
concerned a ceramic replica that had no utilitarian function
whatever. In addition, it is alleged that the principal use
should control the classification. This view is said to be
supported by G. Heileman Brewing Co. Inc. v. United States, Slip
Op. 90-87 (Sept. 6, 1990), which concerned the classification of
decorated beer steins or mugs under the prior tariff law, the
Tariff Schedules of the United States (TSUS). Under the TSUS one
of the competing provisions was one for articles used chiefly for
preparing or serving food. The court noted that although one
could drink out of the steins, because of their size, composition
and decoration they were ornamental articles, rather than
articles chiefly intended for regular use.
Under HTSUS, the test is different. Explanatory Notes to
heading 6913, HTSUS, state that the heading covers articles
which have no utility value and are wholly ornamental, where the
usefulness of the articles is clearly subordinate. The notes
point out, however, that if the decorated articles serve a useful
purpose no less efficiently than their plainer counterparts, they
are classifiable in heading 6911 or 6912, rather than 6913.
Therefore, since an examination of a sample spice jar shows that
they are intended to be utilized, even though they are designed
to be considered collectibles, they remain decorated articles
which serve a useful purpose no less efficiently than their
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plainer counterparts. In fact, as indicated, the advertising
proclaims that they are porcelain spice jars with a "decorative
touch... a joy to collect, to cook with, to display.." seal
airtight and are fully washable. Their functional qualities
being emphasized as much as their esthetic.
In the alternative, it is suggested that the spice jars are
classifiable as household articles in heading 6911, HTSUS.
The Explanatory Notes for heading 6911, HTSUS, distinguish
between kitchenware and other household articles, of porcelain;
whereas the latter category might include such sundries as ash
trays, hot water bottles and the like, heading 6911 also covers
kitchenware such as preserving jars, storage jars and bins (tea
caddies, bread bins, etc).
Since the decorative porcelain spice jars are designed to
serve a utilitarian purpose, they would be considered under the
Explanatory Notes as kitchenware in heading 6911, rather than
household articles.
HOLDING:
The subject decorated porcelain spice jars are classifiable
in the provision for other tableware and kitchenware of
porcelain, in subheading 6911.10.80, HTSUS.
Sincerely,
John Durant, Director
Commercial Rulings Division