CLA 2 RR:CR:GC 954671 PH
Port Director
U.S. Customs Service
200 Granby Street, Suite 839
Norfolk, VA 23510
RE: Protest 1401-93-100077; preserving jars; conveyance or packing of goods; glassware for table, kitchen, toilet, office, indoor decoration; household storage articles
Dear Port Director:
This is in response to protest 1401-93-100077, which pertains to the tariff classification of certain articles of glass under the Harmonized Tariff Schedule of the United States (HTSUS). Pictorial representations were submitted for our examination. Consideration was given to the presentation of counsel for the protestant in a meeting with representatives of this office on October 22, 1998 (counsel for the protestant has since withdrawn as counsel of record). Delay in this matter was occasioned at the request of the protestant.
FACTS:
Five entries, filed March 5, April 10, June 18, July 14, and August 17, 1992, are included in the protest, which is against the classification of the various styles of glassware entered in the protested entries. The glassware is described in the following table (in order by entry and as the items appear in the invoice for each entry, unless otherwise noted).
Code/Ref.
Denomination
Description/Liquidated Classification
6021503
Liscio, 2,000 Ml.
Ten sides, tall, straight sides, no neck, large opening with a wire bail and rubber ring closure system, metal spigot near the base. (7013.39.50 (hereafter "(B)"))
1021303
Bott. Giant, 3,000 Ml.
Tall, cylindrical body, diameter gradually diminishing in a long neck, small opening, cork closure, metal spigot near the base. (7013.39.60 (hereafter "(C)"))
6021721
Medaglia, 1,000 Ml.
Round discus-shaped body with a flat base (about 1/2 as wide as the diameter of the body at its largest point), moderate neck, small opening, cork closure, metal spigot near the base. (B)
4000560
Colonna, 3,000 Ml.
Tall, cylindrical body, base flares out from body to a diameter approximately twice that of body, no neck, opening the size of the body, cork closure. (B)
1050123
"LT.23BL"
No description or illustration provided. Based on invoice, assumed to be the same as 52123, "Bottle", below. (C)
1022222
Esagono, 12,000 Ml.
Six-sided, short neck, moderate opening, fitted glass closure, metal spigot near the base. (C)
6001331
Triang., 500 Ml.
Triangle shape, short neck, moderate opening, cork closure. (7013.39.20 (hereafter "(A)"))
6001333
Triang., 1,500 Ml.
Triangle shape, short neck, moderate opening, cork closure. (A)
6002735
Prisma, 1,000 Ml.
Four sides, facing surface larger than sides (so that base forms a rectangle), short neck, moderate opening, glass and plastic closure with rectangular glass "handle". (A)
1001218
Orcio, 15,140 Ml.
No description or illustration of form. (C)
1002246
Lunik, 3,000 Ml.
Globe shape (similar to a pumpkin shape, in that it has convex sections from top to bottom), short neck, large opening, glass closure with "knurled" handle. (C)
6021718, 6021719, 6021720, 6021722
Marasca (first 3), Picnic
No description or illustration provided. Based on invoice, the first three are assumed to be the same as 0LIMARI82B30V, Marasca, below. (A)
21361419, 21302106, 30350107, 30360108, 30230504, 30251203
Sfaccettato (faceted), 310 Ml.
Four sided bottle (with faceted edges), short or no neck, large opening, various closures ("ermetico" - wire bail and rubber ring closure system, "sottotappo plastica" - probably glass and plastic stopper, and other unspecified closures). Protestant states that the rubber seal and wire clasping devices are specifically designed for preserving food products. (A)
46001724
Rettangolare 1,000 Ml.
Front and back sides in shape of a rounded square and larger than sides (so base makes an oval), moderate neck, moderate opening, cork closure. (A)
66003241
Vaschetta, 1,180 Ml.
No illustration, described as having a rubber seal and wire clasping closure (invoice description includes "W/Hermetic Lid"). (A)
46001137
Oil/Vinegar Set, 502 Ml.
Two rounded cruets with handles, one side of each appears flat so that the cruets fit against each other in a shallow cylindrical dish or base, shaped cork closure. (B)
21050134
LT.34BL, 15,000 Ml.
No illustration, based on invoice, assumed to be same as 1050123, "LT.23BL", above, and 52123 "Bottle", below. (May also be described as "Demi-Jhons Jar".) (C)
71022222
Esagono, 12,000 Ml.
Same as 1022222, Esagono, above. (C)
66000333
Triangolare, 1,500 Ml.
Same as 6001333, Triang., above. (A)
46011733
Sveglia, 1,000 Ml.
"O"-shape (area in center open) with slightly elongated body, moderate neck, cork closure. (A)
46020721
Medaglia, 1,000 Ml.
Same as 6021721, Medaglia, above. (B)
46000716
Bott. O.S., 1,000 Ml.
Rounded, front and back larger than sides (so base make an oval), rounded shoulders, short neck, moderate opening, cork closure. (A)
71002247
Lunik, 7,000 Ml.
Same as 1002246, Lunik, above, except for capacity. (C)
51021303
Bott. Giant, 3,000 Ml.
Same as 1021303, Bott. Giant, above. (C)
Olio Quadro, 100 Ml.
Rectangular sides of equal size (so base forms square), short neck, traditional threaded closure. (A)
23503
Liscio, 2,000 Ml.
Same as 6021503, Liscio, above. (B)
02201
Cipolla, 4,000 Ml.
Globe shape, short neck, large opening, glass closure with "knurled" handle. (C)
00331
Triangular, 500 Ml.
Same as 6001331, Triang., above. (A)
01218
Orcio, 15,140 Ml.
No description or illustration of form, assumed to be the same as 1001218, Orcio, above (also not described or illustrated). (C)
00716
Bottle O.S., 1,000 Ml.
Same as 46000716, Bott. O.S., above. (A)
00733
Sveglia, 1,000 Ml.
Same as 46011733, Sveglia, above. (A)
02247
Lunik, 7,000 Ml.
Same as 1002246, Lunik, above, except for capacity. (C)
52112
"Bottle", 6,000 Ml.
Irregular globe-shaped bottom half, then sides drop in a concave fashion and neck (longer than bottom half) rises from middle of concave area, large opening, glass closure with "knurled" handle. (C)
52123
"Bottle", 2,000 Ml.
Same as 52112, "Bottle", above, except for capacity. (C)
21303
Giant, 3,000 Ml.
Same as 1021303, Bott. Giant, above. (C)
21721
Medaglia, 1,000 Ml.
Same as 6021721, Medaglia, above. (B)
22222
Exagonal, 12,000 Ml.
Same as 1022222, Esagono, above. (C)
22225
Exagonal, 25,000 Ml.
Same as 1022222, Esagono, above, except for capacity. (C)
OLIMAR-I82B30V
Marasca, 250 Ml.
Rectangular sides of equal size (so base forms square), relatively short neck, traditional threaded closure. (A)
VSPUP3B00
Pupille, 502 Ml.
Tall, cylindrical body, diameter gradually diminishing in a very long neck, small opening, cork closure. (B)
Esagono, 12,000 Ml.
Same as 1022222, Esagono, above. (C)
Esagono, 25,000 Ml.
Same as 1022222, Esagono, above, except for capacity. (C)
Lunik, 7,000 Ml.
Same as 1002246, Lunik, above, except for capacity. (C)
Oil + Vinegar Set, 502 Ml.
Same as 46001137, Oil/Vinegar Set, above. (C)
Oil + Vinegar Bottles, 502 Ml.
Same as 46001137, Oil/Vinegar Set, above, but without the dish or base. (A)
Cilindro
No description or illustration. (C)
Cilindro
No description or illustration. (C)
OLIMAR-I82B30V
Marasca, 250 Ml.
Same as OLIMARI82B30V, Marasca, above (NOTE: although the protestant provides a description for VSPUP3B00, Pupille, for this item, according to the invoice it is a "Marasca Bottle".) (A)
"Liscio" Bottle Lt. 1, 1,000 Ml.
Same as 6021503, Liscio, above, except for capacity and that there is no metal spigot near the base. (A)
"Liscio" Bottle Lt. 2RV, 2,000 Ml.
Same as 6021503, Liscio, above. (B)
Big Bottle LT.23BL, 2,000 Ml.
Same as 52123, "Bottle", above. (C)
Exagonal Bottle ES/25RV, 25,000 Ml.
Same as 1022222, Esagono, above, except for capacity. (C)
Triangular Bottle TR/1, 500 Ml.
Same as 6001331, Triang., above. (A)
Triangular TR/3, 1,500 Ml.
Same as 6001333, Triang., above. (A)
Lunik LK/7V, 7,000 Ml.
Same as 1002246, Lunik, above, except for capacity. (C)
Lunik LK/3V, 3,000 Ml.
Same as 1002246, Lunik, above. (B)
Exagonal ES/12, 12,000 Ml.
Same as 1022222, Esagono, above. (C)
Marasca Bottle CL. 25, 250 Ml.
Same as OLIMARI82B30V, Marasca, above. (A)
Marasca Bottle CL. 50, 500 Ml.
Same as OLIMARI82B30V, Marasca, above, except for capacity. (A)
In regard to the first three articles, the protestant states that they are used as containers for dispensing vinegars or olive oil as salad dressing. Unless otherwise noted, the protestant states in regard to each of the remaining items that they are normal and appropriate containers for packaging high-end gourmet food products.
The entries were liquidated on January 15, 1993 (one of the entries was reliquidated on November 18, 1994, for unrelated reasons). The merchandise was classified as indicated in the above table, in subheading 7013.39.20, 7013.39.50, or 7013.39.60, HTSUS, depending on value. On April 13, 1993, the broker for the importer filed this protest, arguing that the merchandise is of a kind used for the conveyance or packing of goods and that it should be classified in heading 7010, HTSUS.
ISSUE:
Whether the glassware is classifiable as preserving jars of glass or containers of a kind used for the conveyance or packing of goods under heading 7010, HTSUS, or glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes under heading 7013, HTSUS.
LAW AND ANALYSIS:
Initially, we note that the protest was timely filed (i.e., within 90 days after but not before the notice of liquidation; see 19 U.S.C. 1514(c)(3)(A)) and the matter protested is protestable (see 19 U.S.C. 1514(a)(2) and (5)).
The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states, in pertinent part, that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes.
The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the
classification of merchandise. Customs believes the ENs should always be consulted. See T.D. 89 80, published in the Federal Register August 23, 1989 (54 FR 35127, 35128).
The 1992 HTSUS headings under consideration, are as follows:
7010: 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.
7013: Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018).
Within heading 7013, subheading 7013.39.20 provides for "... [g]lassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: ... [o]ther: ... [o]ther: [v]alued not over $3 each"; subheading 7013.39.50 provides for "... [g]lassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: ... [o]ther: ... [o]ther: ... [v]alued over $3 each: ... [other] ... [v]alued over $3 but not over $5 each"; and subheading 7013.39.60 provides for "... [g]lassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: ... [o]ther: ... [o]ther: ... [v]alued over $3 each: ... [other] ... [v]alued over $5 each".
The provision for preserving jars of glass in heading 7010 is an eo nomine provision (Myers v. United States, 969 F. Supp. 66, 71-73 (CIT 1997)). The provision in heading 7010 for containers "of a kind used" for the conveyance or packing of goods and the provision in heading 7013 for glassware "of a kind used" for table or kitchen purposes are "principal use" provisions (Group Italglass U.S.C., Inc. v. United States, 17 CIT 226 (1993)). Merchandise which is properly classifiable under heading 7010 cannot be classified under heading 7013, because of the specific parenthetical provision to that effect in heading 7013 (Myers, 969 F. Supp. at 75).
The provision for preserving jars of glass in heading 7010 was considered in Myers, supra. That case concerned jars with wire bail and rubber ring closure systems. The Court found the jars to be classifiable under the provision for "preserving jars of glass" in heading 7010. The Court concluded that:
The three fundamental feature[s] which distinguish ‘preserving’ jars from ‘packing and conveyance’ jars and ‘storage’ jars are: (1) the thickness of the glass in the walls of the jars; (2) the jar’s ability to form and maintain a hermetic seal; and (3) the jar’s potential for reuse as a canning or preserving jar. [969 F. Supp. at 74]
In this case, item # 21302106, 30360108, and 66003241, and the unnumbered "Liscio" Bottle (1,000 Ml.), each with a wire bail and rubber ring closure system, are classifiable in accordance with Myers, supra. That is, the articles meet the 3-part test of Myers in that the glass walls of the jars are relatively thick, the closure system provides the ability to form and maintain a hermetic seal, and the jars have potential for reuse as canning or preserving jars. Based on Myers and the criteria therein, we conclude that these articles are described in the eo nomine provision "preserving jars of glass" in heading 7010, HTSUS. Item # 21302106, 30360108, and 66003241, and the unnumbered "Liscio" Bottle (1,000 Ml.), each with a wire bail and rubber ring closure system, are classified in subheading 7010.90.50, HTSUS. This is consistent with Headquarters Ruling (HQ) 960513 dated August 11, 1997, and HQ 959637 dated December 4, 1997
Item # 6021503 and 23503, and the unnumbered "Liscio" bottle (2,000 Ml.), also have wire bail and rubber ring closure systems. However, each of these items has a metal spigot near the base. In regard to these articles, we note the emphasis of the Court in Myers, supra, on the ability of preserving jars to form a new hermetic seal each time the jars are reused (citing the availability of replacement gaskets for the hermetic closures of preserving jars) (969 F. Supp. at 71 and 74). The metal spigot in these items makes use of the articles as preserving jars, with repeated use with the creation of a new hermetic seal with each use, highly unlikely. We have observed that store displays of such articles (bottles with a wire bail and rubber ring closure systems and a metal spigot) are marked with warnings such as "for decorative use only." These articles are subject to the "principal use" analysis set forth below.
The other competing provisions (containers of glass of a kind used for the conveyance or packing of goods in heading 7010 and glassware of a kind used for table or kitchen decoration or similar purposes in heading 7013) are "use" provisions (see above). If an article is classifiable according to the use of the class or kind of goods to which it belongs, as is true of these provisions, Additional U.S. Rule of Interpretation 1(a), HTSUS, provides that:
In the absence of special language or context which otherwise requires (a) a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use.
In other words, the article's principal use in the United States at the time of importation determines whether it is classifiable within a particular class or kind (principal use is distinguished from actual use; a tariff classification controlled by the latter is satisfied only if such use is intended at the time of importation, the goods are so used and proof thereof is furnished within 3 years after the date the goods are entered (U.S. Additional Note 1(b); 19 CFR 10.131 - 10.139); as stated above, the competing provisions are principal use provisions, not actual use provisions).
The Courts have provided factors, which are indicative but not conclusive, to apply when determining whether merchandise falls within a particular class or kind. They include: general physical characteristics, expectation of the ultimate purchaser, channels of trade, environment of sale (accompanying accessories, manner of advertisement and display), use in the same manner as merchandise which defines the class, economic practicality of so using the import, and recognition in the trade of this use. (See Kraft, Inc, v. United States, 16 CIT 483 (1992), G. Heileman Brewing Co. v. United States, 14 CIT 614 (1990), and United States v. Carborundum Company, 63 CCPA 98, C.A.D. 1172, 536 F.2d 373 (1976), cert. denied, 429 U.S. 979 (1976).)
In applying Additional U.S. Rule of Interpretation 1(a), HTSUS, and the above cases to heading 7010, HTSUS, it is Customs position that, as a general rule, a glass article’s physical form will indicate its principal use and thus to what class or kind it belongs. However, should an exception arise so that an article’s physical form does not indicate to what class or kind it belongs or its physical form indicates it belongs to more than one class or kind, Customs considers the other enumerated principal use criteria.
EN 70.10 states, in pertinent part: "This heading covers all glass containers of the kind commonly used commercially for the conveyance or packing of liquids or of solid products (powders, granules, etc.). ..." The key phrase in the quoted material is "commonly used commercially for the conveyance or packing" of liquids or solid products. The root word of "commercially" is commerce which is described as the exchange or buying and selling of commodities. The Random House Dictionary of the English Language (1973), p. 295, and Webster's New World Dictionary (3rd Coll. Ed.) (1988), p. 280. The root word of "conveyance" is convey which is described as to carry, bring or take from one place to another; transport; bear. Supra, at p. 320 and p. 305, respectively.
Based on the above authorities Customs issued Treasury Decision (T.D.) 96-7 which, among other things, adopted certain criteria as indicative, but not conclusive, of whether a particular glass article qualifies as part of the class "containers of glass of a kind used for the conveyance or packing of goods" in heading 7010, HTSUS, or the class "glassware of a kind used for table or kitchen purposes; glass storage articles" in heading 7013, HTSUS.
The criteria in T.D. 96-7 for containers of glass of a kind used for the conveyance or packing of goods in heading 7010, HTSUS, are:
1. [The container] generally [has] a large opening, a short neck (if any) and as a rule, a lip or flange to hold the lid or cap, [is] made of ordinary glass (colourless or coloured) and [is] manufactured by machines which automatically feed molten glass into moulds where the finished articles are formed by the action of compressed air;
2. [T]he ultimate purchaser’s primary expectation is to discard/recycle the container after the conveyed or packed goods are used;
3. [The container is] sold from the importer to a wholesaler/distributor who then packs the container with goods;
4. [The container is] sold in an environment of sale that features the goods packed in the container and not the jar itself;
5. [The container is] used to commercially convey foodstuffs, beverages, oils, meat extracts, etc.;
6. [The container is] capable of being used in the hot packing process; and
7. [The container is] recognized in the trade as used primarily to pack and convey goods to a consumer who then discards the container after this initial use.
Applicability of the foregoing criteria to the merchandise is as follows. Each of the articles appears to have been manufactured by automatic machine from ordinary glass. The articles are imported by the wholesaler/distributor who packs them with foodstuffs, beverages, oils, etc., for commercial conveyance and sale. There is no evidence whether the articles are capable of being used in the hot packing process.
In the case of item # 6021718, 6021719, 6021720, and OLIMARI82B30V and the unnumbered Olio Quadro (100 Ml.), Marasca Bottle (250 Ml.), and Marasca Bottle (500 Ml.), the sizes of the openings and necks vary but each article is configured to "hold" a lid or cap with a traditional threaded closure. There is no evidence as to whether the ultimate purchaser’s primary expectation would be to discard or recycle the articles after the goods conveyed or packed in them are destroyed, but the relatively ordinary appearance (e.g., compared to the other articles considered in this protest) and the relatively inexpensive nature of the articles supports such a conclusion. There is no evidence whether the environment of sale of the articles features the goods packed in the articles and not the articles themselves, or whether the articles are recognized in the trade as used primarily to pack and convey goods to a consumer who then discards or recycles the articles after this initial use, but the physical form (see above) indicates that this is so. Item # 6021718, 6021719, 6021720, and OLIMARI82B30V and the unnumbered Olio Quadro (100 Ml.), Marasca Bottle (250 Ml.), and Marasca Bottle (500 Ml.) are properly classified in heading 7010, HTSUS, and therefore may not be classified in heading 7013, HTSUS. They are classifiable as containers of glass of a kind used for the conveyance or packing of goods in subheading 7010.90.50, HTSUS. This is consistent with HQ 959639 dated October 21, 1997.
Application of the criteria in T.D. 96-7, supra, to the remaining articles indicates that they are not of the class or kind principally used for the conveyance or packing of goods. The sizes of the openings and necks vary but the articles are not configured to "hold" a lid or cap, other than having a rim with which a cork or similar closure may be used. There is no evidence as to whether the ultimate purchaser’s primary expectation would be to discard or recycle the articles after the goods conveyed or packed in them are destroyed. However, the attractive, unusual forms of the articles (item # 6021503 and other "Liscio" items with metal spigot, 6021721 and other "Medaglia" items, 4000560, 1022222 and other "Esagono" items, 6001331 and 6001333 and other "Triang." items, 6002735, 1002246 and other "Lunik" items, 21361419 and other "Sfaccettato" items which do not have wire bail and rubber ring closure systems, 46001724, 46001137 and other "Oil/Vinegar Set" items (including bottles for sets without the dish or base), 46011733 and other "Sveglia" items, 46000716 and other "Bott. O.S." items, 02201, and 52112 and 52123 and other "LT.23BL" or "LT.34BL" items (sometimes referred to as "Big Bottle")) supports the conclusion that the articles would be retained for decorative or storage purposes. The spigot at the base of some of the articles (item # 6021503 and other "Liscio" items with metal spigot, 1021303 and other "Bott. Giant" items, 6021721 and other "Medaglia" items, and 1022222 and other "Esagono" items) supports the same conclusion for each of those articles, as does the fact that the top closures for all of these articles are cork or similar closures allowing for repetitive, extremely easy opening and closing. In the case of the cylindrically shaped articles (item # 1021303 and other "Bott. Giant" items, VSPUP3B00, and possibly the "Cilindro" item which is not described or illustrated), although the articles are somewhat similar to wine bottles (see HQ 961409 dated October 22, 1998), they have unusually long necks and an attractive form, and are quite large and relatively expensive, supporting the same conclusion. Similarly, although there is no evidence whether the environment of sale of the articles features the goods packed in the articles and not the articles themselves, or whether the articles are recognized in the trade as used primarily to pack and convey goods to a consumer who then discards or recycles the articles after this initial use, the foregoing factors support the conclusion that the articles are emphasized in the environment of sale and that the articles are retained after use for decorative or storage purposes. These articles are classified as other glassware of a kind used for table (other than drinking glasses) or kitchen purposes in subheading 7013.39.20, 7013.39.50, or 7013.39.60, HTSUS, depending on value. This is consistent with HQ 959637 dated December 4, 1997, and HQ 961353 dated October 20, 1998.
No description or illustration was provided for some of the articles (item # 1001218 and similar "Orcio" items and 6021722 and unnumbered "Cilindro" items), although the "Orcio" items apparently are relatively large and expensive, supporting the conclusion that they may be retained after use for decorative or storage purposes (see preceding paragraph in regard to the unnumbered "Cilindro" items). The law governing protests requires a protest to set forth "distinctly and specifically ... each category of merchandise ...[,] ... the nature of each objection and the reasons therefor ... and ... any other matter required by the Secretary [of the Treasury] by regulation" (19 U.S.C. 1514(c)(1)(B) through (D)). The Customs Regulations issued under this law require "[a] specific description of the merchandise ..." and that "[t]he nature of, and justification for the objection [be] set forth distinctly and specifically with respect to each category, payment, claim, decision, or refusal" (19 CFR 174.13(a)(5) and (6)). In the absence of a description or illustration of these articles, the protest must be denied in regard to them and they are classified as liquidated, as other glassware of a kind used for table (other than drinking glasses) or kitchen purposes in subheading 7013.39.20, 7013.39.50, or 7013.39.60, HTSUS, depending on value.
HOLDINGS:
(1) Item # 21302106, 30360108, and 66003241, and the unnumbered "Liscio" Bottle (1,000 Ml.) are classified as preserving jars of glass, other containers (with or without their closures), in subheading 7010.90.50, HTSUS.
(2) Item # 6021718, 6021719, 6021720, and OLIMARI82B30V and the unnumbered Olio Quadro (100 Ml.), Marasca Bottle (250 Ml.), and Marasca Bottle (500 Ml.) are classified as containers of glass of a kind used for the conveyance or packing of goods, other containers (with or without their closures), in subheading 7010.90.50, HTSUS.
(3) The remaining articles are classified as other glassware of a kind used for table (other than drinking glasses) or kitchen purposes in subheading 7013.39.20, 7013.39.50, or 7013.39.60, HTSUS, depending on value.
The protest should be ALLOWED IN PART (as to Item # 6021718, 6021719, and 6021720, 21302106, 30360108, 66003241, OLIMARI82B30V, and the unnumbered "Liscio" Bottle (1,000 Ml.) and the unnumbered Olio Quadro (100 Ml.), Marasca Bottle (250 Ml.), and Marasca Bottle (500 Ml.)) and DENIED IN PART (as to the remaining articles). In accordance with Section 3A(11)(b) of Customs Directive 099 3550 065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision.
Sixty days from the date of the decision, the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.ustreas.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
John Durant, Director,
Commercial Rulings Division