CLA-2 CO:R:C:M 953374 RFA
Michael A. Johnson, Esq.
Sonnenberg, Anderson, O'Donnell & Rodriguez
200 South Wacker Drive
33rd Floor
Chicago, IL 60606
RE: Glass Lids or Closures for Pots and Pans; 7010.90.20;
ejusdem generis; eo nomine; GRI 2(a); HQ 951721; HQ 088020;
HQ 087779; NY 875195, affirmed
Dear Mr. O'Donnell:
This is in response to your letter of February 4, 1993, on
behalf of Commercial Aluminum Cookware Company, requesting
reconsideration of NY 875195 (October 23, 1992), which concerned
the classification of glass lids under the Harmonized Tariff
Schedule of the United States (HTSUS).
FACTS:
The subject merchandise are specially tempered glass lids or
closures with a stainless steel ring and two holes in the lid
where a wooden handle will be attached after importation. The
lids would then be packaged with pots and pans.
ISSUE:
Whether the glass lids are classifiable as kitchen/cooking
glassware or as other glass closures 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 875195 (October 23, 1992), the glass lids were
determined to be classified as kitchen/cooking glassware under
subheading 7013.39.10, HTSUS, which provides as follows:
7013.39.10 Glassware of a kind used for table, kitchen,
toilet, office, indoor decoration or similar
purposes. . .: [g]lassware of a kind used for
. . .kitchen purposes. . .: [o]ther:
[p]ressed and toughened (specially tempered)
. . .
Goods classifiable under this provision have a general,
column one rate of duty of 12.5 percent ad valorem.
You state that the glass lids for pots should be classified
under subheading 7010.90.20, HTSUS, which provides as follows:
7010.90.20 Carboys, bottles, flasks, jars, pots, vials,
ampoules and other containers, of glass, of a
kind used for the conveyance or packing of
goods; preserving jars of glass; stoppers,
lids and other closures of glass: [o]ther:
[c]losures imported separately; containers
(with or without their closures) of a kind
used for the conveyance or packing of perfume
or other toilet preparations. . .:[p]roduced
by automatic machine. . .
Goods classifiable under this provision have a general,
column one rate of duty of 3.7 percent ad valorem.
Heading 7010, HTSUS, specifically provides for certain
glassware containers used for the conveyance or packing of goods.
You state that heading 7010, HTSUS, provides for all glass
closures because it is an eo nomine provision which specifically
lists other closures of glass. However, 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), 10 CIT 154, 156 (1986). Heading 7010, HTSUS,
consists of particular words (i.e., carboy, flasks, jars,
ampoules, etc.) followed by general terms (i.e., stoppers, lids
and other closures of glass). Therefore, this heading 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, p. 157. The subject
glass lids are not ejusdem generis with the articles described
within heading 7010, HTSUS. The general terms of stoppers, lids
and other glass closures refer to the type of closures which fit
the specific enumeration of containers (i.e., flasks, jars,
ampoules, etc.) which are commonly used commercially for the
conveyance or packing of goods. The subject glass lids are not
the type of lids to be used with glass containers for the
conveyance of goods. Instead, the glass lids are specifically
designed to be used as kitchen/cooking glassware.
You indicate that the language of heading 7010, HTSUS,
simply refers to "closures" and not "closures for containers of
this heading". However, subheadings 7010.90.20 and 7010.90.30,
HTSUS, do not simply describe "closures" but "closures imported
separately". The clear interpretation of this construction is
that the drafters intended by the use of the word "separately" to
provide for the closures which are imported separately from the
containers covered in heading 7010, HTSUS.
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) 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. You state that EN
70.10, pages 933-934, provides for all types of closures based in
part on the following provision:
[c]losures of any material, presented with the
containers for which they are intended, remain
classified in this heading. (emphasis in original)
[t]he heading also covers stoppers and other closures,
of glass, whether made of ordinary glass or of lead
crystal, and whether or not ground, cut, sand-blasted,
etched or engraved, or decorated. It further includes
certain glass balls for stoppering bottles; these balls
are cut from glass slabs and mechanically worked after
being shaped into balls.
Examination of the EN in its entirety shows that the
drafters intended to include the closures for the type of
containers provided for in heading 7010, HTSUS. The closures
described in the EN are the type that will be used for containers
which will be used only for the conveyance or packing of goods.
EN 70.10 states that the heading does not include other glass
containers being domestic glassware (heading 70.13), but not
containers used primarily for the commercial conveyance or
packing of goods. We have previously interpreted heading 7010,
HTSUS, to cover only the type of goods specifically provided
for in the EN. See HQ 951721 (January 8, 1993); HQ 088020
(January 14, 1991); HQ 087779 (December 27, 1990). Therefore, we
find that the stoppers, lids and other closures of glass refers
only to the type of closures which belong to the containers
described in heading 7010, HTSUS.
You also state that the EN 70.13, pages 936-936a, do not
list glass lids anywhere and that if the drafters of the tariff
schedule had intended for the subject merchandise to be
classified under heading 7013, HTSUS, they would have done so by
specifically providing for it in the ENs. Examination of EN
70.13 shows that the list of kitchen glassware was not intended
to be all-inclusive, but to provide examples of the type of
merchandise which belongs to that class. Therefore, we find that
heading 7013, HTSUS, was drafted to provide for all types of
kitchen/cooking glassware, including the subject glass lids.
At the time of importation, the glass lids are entered in an
unfinished condition, requiring further assembly of a wooden
handle. GRI 2(a) provides that "any reference in a heading to an
article shall be taken to include a reference to that article
incomplete or unfinished, provided that, as presented, the
incomplete or unfinished article has the essential character of
the complete or finished article." Based upon GRI 2(a), we find
that the unfinished glass lids have the essential character of
specially tempered kitchen glassware, classifiable under
subheading 7013.39.10, HTSUS.
HOLDING:
For the foregoing reasons, we find that the glass lids for
pots and pans are classifiable under subheading 7013.39.10,
HTSUS, which provides for kitchen glassware pressed and toughened
(specially tempered). The general, column one rate of duty is
12.5 percent ad valorem.
NY 875195, dated October 23, 1992, is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division