CLA-2 CO:R:C:M 955544 MMC
Ms. Mona Webster
Target Stores, Import Department CC-10F
33 South Sixth Street
P.O. Box 1392
Minneapolis, Minnesota 55440-1392
RE: Glass spice jars and rack; DD 841416 revoked; EN 70.13; HRL
087727
Dear Mr. Webster:
This is in reference to DD 841416, dated June 6, 1989, in
which you were advised by the District Director of Customs,
Buffalo, NY, of the classification of glass spice jars and
holding rack under the Harmonized Tariff Schedule of the United
States (HTSUS). Pursuant to section 625, Tariff Act of 1930 (19
U.S.C. 1625), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993)
(hereinafter section 625), notice of the proposed revocation of
DD 841416 was published March 2, 1994, in the Customs Bulletin,
Volume 28, Number 9.
FACTS:
The article subject to DD 841416 was a 2-tiered 12 1/2" long
spice rack which held 12 corresponding clear glass 118 milliliter
jars. The racks were made of wood and plastic covered wire mesh.
The jars had plastic perforated screw-on lids and 24 different
spice labels. DD 841416 classified the rack and jars in
subheading 7010.90.50, HTSUS, which provides for glass containers
of the kinds commonly used commercially for the conveyance or
packing of liquid or solid products.
ISSUE:
Are the subject spice jars and rack classifiable as
containers used for the commercial conveyance of liquid or solid
products 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, HTSUS, states in part that for legal
purposes, classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
Headquarters Ruling Letter (HRL) 087727, dated September 21,
1990, concerned the classification of a spice rack consisting of
12 glass bottles with caps, set in a wire and wood rack. It held
that the essential character of the spice rack and glass jars was
the glass jars because the rack was used simply to hold the jars
while the jars themselves stored and dispensed spices.
Once it was determined that the glass jars imparted the
essential character to the imported article, the proper heading
in Chapter 70, HTSUS, for glass, had to be determined. Two
possible headings were considered. Heading 7010, HTSUS, which
provides, in pertinent part, for glass containers of the kind
commonly used commercially for the conveyance or packing of
liquid or solid products, and heading 7013, HTSUS, which provides
for glass used for table/kitchen or similar purposes.
According to HRL 087727, heading 7010, HTSUS, only applies
to food and beverages jars used to convey or market solid or
liquid food products to consumers. Additionally, jars of this
heading are usually discarded after their contents are consumed.
After applying the above mentioned criteria to the spice jars in
question, HRL 087727 held that the jars are not usually discarded
after a particular spice is used. Instead, this type of jar is
reused to store and dispense additional portions of its original
spice.
This determination is consistent with the Explanatory Notes
to heading 7013, HTSUS. In understanding the language of the
HTSUS, the Harmonized Commodity Description and Coding System
Explanatory Notes may be consulted. The Explanatory Notes (EN),
although not dispositive, are to be used to determine the proper
interpretation of the HTSUS. See, T.D.89-80, 54 Fed. Reg. 35127,
35128, (August 23, 1989). EN 70.13, pg. 936, lists salt cellars
as exemplars for heading 7013, HTSUS, and HRL 087727 determined
that spice jars are similar to them.
Therefore, HRL 087727 found that the spice jars in the spice
rack were classifiable in heading 7013, specifically subheading
7013.39.20, HTSUS, which provides for glassware of a kind used
for table, kitchen, toilet, office, indoor decoration, or similar
purposes: [o]ther: [o]ther: [v]alued not over $3 each, with a
corresponding duty rate of 30 percent ad valorem.
The reasoning and conclusions of HRL 087727 continue to
apply to spice jars imported in a spice rack. Therefore, the
spice rack with jars which was the subject of DD 841416 is
classifiable in subheading 7013.39.20, HTSUS.
HOLDING:
The subject spice rack with jars is classifiable in
subheading 7013.39.20, HTSUS. The general column one rate of
duty is 30 percent ad valorem.
DD 841416, dated June 6, 1989, is hereby revoked. In accordance
with section 625, this ruling will become effective 60 days after
its publication in the Customs Bulletin. Publication of rulings
or decisions pursuant to section 625 does not constitute a change
of practice or position in accordance with section 177.10(c)(1),
Customs Regulations (19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division