CLA-2 CO:R:C:M 955016 RFA
District Director of Customs
127 N. Water Street
Ogdensburg, NY 13669
RE: Protest No. 0712-93-100779; Bottle Caps; Crown Corks; Crown
Seals and Caps; Eo Nomine; EN 83.09
Dear District Director:
The following is our decision regarding the request for
further review of Protest No. 0712-93-100779, which concerns the
classification of bottle caps under the Harmonized Tariff
Schedule of the United States (HTSUS). The entries of the
subject merchandise were liquidated on April 23 and 30, May 7 and
14, 1993. The protest was timely filed on July 15, 1993.
FACTS:
The subject merchandise is a metal bottle cap, commonly
found on glass beer bottles. The bottle cap is approximately 1
and 1/4 inches in diameter with a crimped circumference. The
inside of the cap contain a plastic seal.
The merchandise was entered under subheading 8309.10.00,
HTSUS, as crown corks, eligible for CFTA (Canadian Free Trade
Agreement) treatment. The entry was liquidated under subheading
8309.90.00, HTSUS, as other bottle caps, eligible for CFTA
treatment. For the basis of this ruling, we will assume that the
subject merchandise meets CFTA eligibility requirements.
The subheadings under consideration are as follows:
8309: Stoppers, caps and lids (including crown corks,
screw caps and pouring stoppers), capsules for
bottles, threaded bungs, bung covers, seals and
other packing accessories, and parts thereof, of
base metal:
8309.10.00 Crown corks (including crown seals and caps),
and parts thereof. . . .
Goods classifiable under this provision have a general,
column one rate of duty of 4.2 percent ad valorem. The
CFTA rate of duty is 2.1 percent ad valorem.
8309.90.00 Other . . . .
Goods classifiable under this provision have a general,
column one rate of duty of 5.2 percent ad valorem. The
CFTA rate of duty is 2.6 percent ad valorem.
ISSUE:
Whether metal bottle caps with plastic seals are
classifiable as crown corks or as other caps 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.
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. EN 83.09, page 1125,
states:
The heading covers a range of articles of base
metal (often with washers or other fittings of
plastics, rubber, cork, etc.) used for corking or
capsuling drums, barrels, bottles, etc., or for sealing
cases or other packages.
The heading includes:
(1) Metal stoppers, caps and lids, e.g., crown corks,
crown caps or crown seals; stoppers, caps and
covers of the screw, clip, lever, spring, etc.,
types as used for corking or capping beer bottles,
mineral water bottles, preserve jars, tubular
containers or the like.
The subject metal bottle caps, labeled as crown corks, are
designed to be used for capping beer bottles. Although the
subject merchandise uses plastic seals instead of cork, we find
that heading 8309, HTSUS, provides for these types of bottle
caps. It is a fundamental and longstanding tariff classification
principle that an eo nomine designation of an article, absent
legislative intent or other contrary limitations, includes all forms of an article. Therefore, the subject merchandise is
classifiable as crown corks under subheading 8309.10.00, HTSUS.
HOLDING:
For the foregoing reasons, the metal bottle caps with
plastic seals are classifiable under subheading 8309.10.00,
HTSUS, as crown corks (including crown seals and caps). You
should allow the protest in full. A copy of this decision should
be attached to Customs Form 19 and provided to the protestant as
part of the notice of action on the protest.
In accordance with Section 3A(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision, together with the Customs Form 19,
should be mailed by your office to the protestant no later than
60 days from the date of this letter. Any reliquidation of the
entry in accordance with the decision must be accomplished prior
to mailing of the decision. Sixty days from the date of the
decision the Office of Regulations and Rulings will take steps to
make the decision available to Customs personnel via the Customs
Rulings Module in ACS and the public via the Diskette
Subscription Service, Lexis, Freedom of Information Act and other
public access channels.
Sincerely,
John Durant, Director