CLA-2 RR:CR:GC 959639 PH
Port Director
U.S. Customs Service
33 New Montgomery Street, # 1501
San Francisco, CA 94105
RE: Protest 2809-96-100577; various glass containers; conveyance
or packing of goods; preserving jars of glass; glassware for
table, kitchen, toilet, office, indoor decoration; household
storage articles; principal use; eo nominee; 7010; 7013; EN
70.10; EN 70.13; U.S. Additional Note 1(a); T.D. 96-7; Myers v.
United States, CIT Slip Op. 97-75; Group Italglass U.S.A., Inc.
v. United States, 17 CIT 226 (1993); Commercial Aluminum Cookware
Co. v. United States, 938 F. Supp. 875 (CIT 1996); Kraft, Inc, v.
United States, 16 CIT 483 (1992); G. Heilman Brewing Co. v.
United States, 14 CIT 614 (1990); United States v. Carborundum
Company, 63 CCPA 98, C.A.D. 1172, 536 F. 2d 373 (1976), cert.
denied, 429 U.S. 979 (1976)
Dear Port Director:
This is in response to Protest 2809-96-100577, 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
review.
FACTS:
The merchandise consists of various glassware, as described
in the following table (based on the invoices for the
merchandise, pictorial representations, and information obtained
from the broker). Other pieces of glassware were imported under
the protested entries but were liquidated under subheading
7010.90.30 or 7010.90.50, HTSUS, free of duty; this ruling does
not address whether the classification of those items (00913S,
00914S, 00915S, 02296Q, 02325P, 03468P, 03469Q, 03927Q, 04432P,
05060P, 05179Q, 05210P, 05339S, 05468P, and 05505Q) was correct.
Entered value for the glassware under protest ranges from $.24 to
$9.97 per piece.
(Two kinds of stoppers (items 01576T, of glass and cork, and
03590S, entirely of cork with a mushroom shape) were also
imported under the protested entries with classification in
subheadings 4503.10.60 and 7013.99.40, HTSUS, respectively.
However, no objection to the classification of the stoppers is
made in the protest (see 19 U.S.C. 1514(c)(1), requiring a
protest to set forth "distinctly and specifically ... each
decision ... as to which protest is made[,] each category of
merchandise affected ... [,] [and] the nature of each objection
and the reasons therefor"; see also 19 CFR 174.13 requiring a
protest to contain, among other things, "[t]he nature of, and
justification for the objection set forth distinctly and
specifically with respect to each category, payment, claim,
decision, or refusal"). Therefore, this ruling does not address
whether the classification of the stoppers was correct; however,
for future reference, it is noted that stoppers of cork, such as
item 03590S, are classifiable under heading 4503 and stoppers of
glass and cork in which the glass gives the stopper its essential
character and the cork is a subsidiary part (it is not clear
whether this is the case of item 01576T) are classifiable under
subheading 7010.20, HTSUS (see EN 45.03 and Commercial Aluminum
Cookware Co. v. United States, 938 F. Supp. 875 (CIT 1996)).)
Code/Ref.
Denomination &
Size
Description
00258P
Vaso Orcio 212
[ml.; unless
otherwise
indicated, this
figure represents
milliliters]
Standard "jelly jar" shape, no
neck, large opening, threaded
for lid.
00268P
Vaso Orcio 580
Standard "jelly jar" shape, no
neck, large opening, threaded
for lid.
00487P
Bott. Feldflasche
250
Globular shape with relatively
small base (the base appears
to be of very thick glass),
small narrow, short neck,
small opening, rim (does not
appear to be fitted with a
glass stopper), similar in
appearance to a vase.
[Pictorial representation
unclear.] [In entry ... 107-2; the same item in entry ...
953-0 appears to have been
classified and liquidated
under subheading 7010.90.50.]
01025S
Bott. Torre Lt. 6
Four sides, each side merges
into round neck, tall, rim,
faucet near bottom. [In entry
... 171-8; the same item in
entry ... 953-0 appears to
have been classified and
liquidated under subheading
7010.90.50.]
03421P
Bott. Borduno 500
Cylindrical shape, tall, long
neck, rim.
03613P
Bott. Quadra
Ligistro 750
Four sides, moderate length
neck, rim.
03761P
Bott. Duca 250
Four sides, tall, long neck,
rim.
03762P
Bott. Duca 200
Four sides, tall, long neck,
rim.
03763P
Bott. Duca 500
Four sides, tall, long neck,
rim.
03918P
Bott. Hector 500
One side straight, elsewhere
sides rounded with gradual
curve, tall, long neck, rim.
03919Q
Bott. Trinidad 500
Globular shape with large flat
base, long neck, rim.
04018S
Bott. Torre Lt. 2
Four sides, each side merges
into round neck, tall, rim,
faucet near bottom.
04132P
Bott. Trinidad 500
Globular shape with large flat
base, long neck, rim (dark
green in color, as
distinguished from 03919Q
which is clear).
05012P
Bott. Auflora
Egizia 500
Cruet, rounded body, long
neck, lip, one handle.
05153P
Bott. Triangulare
500
Three sides, with the sides
diminishing in width upwards,
creating a triangular shape,
base forms a triangle with
rounded edges, tall, long
neck, rim.
05229P
Bott. Bellissima
375
Cylindrical shape, tall and
narrow, long neck, rim.
05354S
Bott. MG Bord
Francese Lt. 6
Cylindrical shape, moderate
length neck, rim.
05379Q
Bott. MG Bord
Francese Lt. 2
Cylindrical shape, moderate
length neck, rim.
05427P
Bott. Grande Dame
Carre 200A
Four sides, with the sides
diminishing in width upwards,
base forms a square with
rounded edges, tall, long
neck, rim.
05428P
Bott. Grande Dame
Ovale 200A
Conical shape (with very
gradual diminishing of
diameter upwards), tall, long
neck, rim.
05430P
Bott. Grande Dame
Triangulaire 200A
Three sides, with the sides
diminishing in width upwards,
creating a triangular shape,
base forms a triangle with
rounded edges, tall, long
neck, rim.
05568P
[or]
05568A
Bott. Bord Fut 5
500
Cylindrical shape, tall and
narrow, long neck, rim.
06029P
Bott. Bordundo 500
Cylindrical shape, tall, long
neck, rim (light green/gold in
color, as distinguished from
03421P which is clear).
Four entries, of November 15 through December 15, 1995, are
included in the protest. The entries were liquidated on March
29, 1996, with classification of the protested articles under
subheading 7013.39.20 or 7013.39.60, HTSUS (depending on value).
On May 7, 1996, the importer protested, stating in block 9
of the protest form ("DETAILED REASONS FOR PROTEST AND/OR FURTHER
REVIEW"):
I RESPECTFULLY REQUEST A FULL DUTY REFUND FOR THESE REASONS:
1. T.D. 96-7[;]
2. Documentary evidence presented by [the protestant][;
and]
3. Mdse [used] for packing/conveyance[.]
The Customs Protest and Summons Information Report (Customs
Form 6445) prepared by the Import Specialist states that the
importer's position is that:
No imported bottles are dutiable and all bottles are
classifiable as 7010.92.50/Free. ... All bottles are
imported empty and sold to customers that fill them. ...
Further review was requested and granted.
The competing headings, as of the time under consideration,
are as follows:
7010: [c]arboys, 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.
The 1995 general column one rate of duty for goods classifiable
under subheading 7010.90.20 (... [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) is 3.5% ad
valorem. Goods classifiable under subheading 7010.90.50 (...
[o]ther: ... [o]ther containers (with or without their closures))
receive duty-free treatment.
7013: [g]lassware of a kind used for table, kitchen,
toilet, office, indoor decoration or similar
purposes (other than that of heading 7010 or
7018).
The 1995 general column one rate of duty for goods classifiable
under subheading 7013.39.20 (... [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) is 29.2% ad valorem. The 1995 general column
one rate of duty for goods classifiable under subheading
7013.39.60 (... [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: ... [o]ther: ... [v]alued over $5 each) is 7.2% ad valorem.
The 1995 general column one rate of duty for goods classifiable
under subheading 7013.99.50 (... [o]ther glassware: ... [o]ther:
... [o]ther: ... [o]ther: ... [v]alued over $.30 but not over $3
each) is 30% ad valorem.
ISSUE:
Are the various pieces of glassware classifiable as
containers of a kind used for the conveyance or packing of goods,
preserving jars of glass, or glassware of a kind used for
decoration or similar purposes?
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 under the System. 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 provision for preserving jars of glass in heading 7010
is an eo nomine provision (Myers v. United States, CIT Slip Op.
97-75, decided June 17, 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, supra).
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.
In this case, with the possible exception of items 00258P
and 00268P which are addressed below, although the walls of the
glass containers may be composed of thick glass, they have no
ability to form and maintain a hermetic seal, nor is there any
indication that the containers have potential for reuse as
canning or preserving jars. The containers in this case are not
"preserving jars of glass" and may not be classified under that
provision.
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. Heilman
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) and
the above cases to heading 7010, 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.
The EN for heading 7010 is helpful in this analysis. 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 or the class "glassware of a kind used
for table or kitchen purposes; glass storage articles" in heading
7013. According to the "EFFECTIVE DATE" section of T.D. 96-7,
"[a]ny changes in tariff classification resulting from the
implementation of these guidelines and any revocation of
inconsistent rulings will be effective regarding merchandise
entered for consumption or withdrawn from a warehouse for
consumption on or after February 2, 1996." The protested entries
were prior to February 2, 1996. However, insofar as the criteria
described in T.D. 96-7 for indicating whether glassware qualifies
as part of the class of containers used for the conveyance or
packing of goods or for table or kitchen purposes as glass
storage articles are concerned, those criteria were compiled from
Court cases, ENs, and rulings in existence prior to the effective
date of the T.D. (e.g., the criteria in the T.D. for glassware of
a kind used for table or kitchen purposes; glass storage
articles, were used in HRLs 953952, dated September 21, 1994, and
956470, dated September 28, 1994). Therefore, the criteria in
T.D. 96-7 are relevant for determining the classification of the
glassware under consideration.
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 are:
1. [The container] [g]enerally [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. The ultimate purchaser's primary expectation is to
discard/recycle the container after the conveyed or packed
goods are used;
3. [The container is] [s]old from the importer to a
wholesaler/distributor who then packs the container with
goods;
4. [The container is] [s]old in an environment of sale that
features the goods packed in the container and not the jar
itself;
5. [The container is] [u]sed to commercially convey
foodstuffs, beverages, oils, meat extracts, etc.;
6. [The container is] [c]apable of being used in the hot
packing process; and
7. [The container is] [r]ecognized 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. All of the articles appear to be manufactured by
automatic machines from ordinary glass. Items 00258P and 00268P
have relatively large openings, no necks, and are threaded to
"hold" a lid or cap. An ultimate purchaser's primary expectation
would be to discard or recycle the articles after the conveyed or
packed goods are used (note that the articles are configured for
twist-on lids which do not allow the repetitive, extremely easy,
opening and closing that is allowed by a cork lid (compare to
other items discussed below)). The protestant states that the
containers are sold from the importer to a customer who fills
them; both bottles are of this kind (we emphasize, as stated
above (citing Italglass, supra), that the competing tariff
provisions are principal use provisions, not actual use
provisions). There is no evidence as to whether the containers
are emphasized over the goods packed in them, but the physical
form of the articles (standard "jelly jar" shape, no neck, large
opening, threaded for lid) indicates that this is not so. The
criterion of commercial use to convey foodstuffs, etc., is
addressed by the other criteria (see above and below). There is
no evidence that the containers are capable of being used in the
hot packing process. The physical form of the articles (see
above) indicates that the containers are used to pack and convey
goods to a consumer who discards them after their initial use.
On the basis of these criteria, we conclude that these articles
are principally used for the conveyance or packing of goods.
These articles are properly classifiable under heading 7010 and,
therefore, may not be classified under heading 7013 (see above,
citing Myers, supra). Items 00258P and 00268P are classifiable
as containers of glass of a kind used for the conveyance or
packing of goods in subheading 7010.90.50, HTSUS.
Items 01025S, 04018S, 05354S, and 05379Q are large
containers (2 or 6 liters), have moderate length necks and,
although they have rims, are not configured to "hold" a lid or
cap, other than a cork or similar closure (additionally, items
01025S and 04018S have faucets near the bottom). An ultimate
purchaser's primary expectation would not be to discard or
recycle the articles after the conveyed or packed goods, if any,
are used, as evidenced by the fact that each item is configured
only for a cork or similar lid, and such lids allow for
repetitive, extremely easy, opening and closing, a feature
indicating reusability, and, in the case of items 01025S and
04018S, there is a faucet near the bottom, also allowing for
repetitive and convenient reuse. The protestant states that the
containers are sold from the importer to a customer who fills
them (as emphasized above, the competing tariff provisions are
principal use provisions, not actual use provisions). There is
no evidence as to whether the containers are emphasized over the
goods packed in them, but the physical form of the articles
(large size, and equipped with faucets in the case of items
01025S and 04018S) indicates that this is so. The criterion of
commercial use to convey foodstuffs, etc., is addressed by the
other criteria (see above and below). There is no evidence that
the containers are capable of being used in the hot packing
process. The physical form of the articles (see above) indicates
that rather than using the container to pack and convey goods to
a consumer who discards them after their initial use, the
containers, and not their contents, are emphasized to customers.
On the basis of these criteria, we conclude that these articles
are not principally used for the conveyance or packing of goods.
Classification under heading 7010 is precluded.
Items 03421P, 05229P, 05428P, 05568A, and 06029P are
elongated jars with relatively small openings, very long necks
and, although they have rims, are not configured to "hold" a lid
or cap, other than a cork or similar closure. Items 03613P,
03761P, 03762P, 03763P, 03918P, 05153P, 05427P, and 05430P are
jars with geometrical shapes (3 or 4-sided, or straight on one
side and rounded elsewhere), with relatively small openings, long
necks (except in the case of item 03613P which has a moderate
length neck) and, although they have rims, are not configured to
"hold" a lid or cap, other than a cork or similar closure. An
ultimate purchaser's primary expectation would not be to discard
or recycle the articles after the conveyed or packed goods, if
any, are used, as evidenced by the fact that each item is
configured only for a cork or similar lid, and such lids allow
for repetitive, extremely easy, opening and closing, a feature
indicating reusability, as well as the unusual geometrical shape
in the last eight items. The protestant states that the
containers are sold from the importer to a customer who fills
them (as emphasized above, the competing tariff provisions are
principal use provisions, not actual use provisions). There is
no evidence as to whether the containers are emphasized over the
goods packed in them, but the physical form of the articles
(elongated and/or special geometrical shapes) indicates that this
is so. The criterion of commercial use to convey foodstuffs,
etc., is addressed by the other criteria (see above and below).
There is no evidence that the containers are capable of being
used in the hot packing process. The physical form of the
articles (see above) indicates that rather than using the
containers to pack and convey goods to a consumer who discards
them after their initial use, the containers, and not their
contents, are emphasized to customers. On the basis of these
criteria, we conclude that these articles are not principally
used for the conveyance or packing of goods. Classification
under heading 7010 is precluded.
Items 00487P, 03919Q, and 04132P have globular shapes with
relatively small openings, long necks (item 00487P has a small
narrow, short neck) and, although they have rims, are not
configured to "hold" a lid or cap, other than a cork or similar
closure. Item 05012P has a larger opening but, as a cruet, is
not configued to "hold" a lid or cap, other than a cork or
similar closure. An ultimate purchaser's primary expectation
would not be to discard or recycle the articles after the
conveyed or packed goods, if any, are used, as evidenced by the
fact that the items are configured only for a cork or similar
lid, and such lids allow for repetitive, extremely easy, opening
and closing, a feature indicating reusability, and that item
05012P is in the form a cruet, a storage article with a handle,
items 03919Q and 04132P have shapes similar to a cruet, and item
00487P has a shape similar to a vase. The protestant states that
the containers are sold from the importer to a customer who fills
them, (as emphasized above, the competing tariff provisions are
principal use provisions, not actual use provisions). There is
no evidence as to whether the containers are emphasized over the
goods packed in them, but the physical form of the articles (in
the shape of a cruet, used for table or kitchen storage of food,
in the case of item 05012P, globular with long necks, similar to
the shape of a cruet, in the cases of items 03919Q and 04132P,
and globular, similar to the shape of a vase, in the case of item
00487P) indicates that this is so. The criterion of commercial
use to convey foodstuffs, etc., is addressed by the other
criteria (see above and below). There is no evidence that the
containers are capable of being used in the hot packing process.
The physical form of the articles (see above) indicates that
rather than using the containers to pack and convey goods to a
consumer who discards them after their initial use, the
containers, and not their contents, are emphasized to customers.
On the basis of these criteria, we conclude that these articles
are not principally used for the conveyance or packing of goods.
Classification under heading 7010 is precluded.
All of the foregoing articles (not including items 00258P
and 00268P, see above) are classified under heading 7013. The
protestant provides no evidence regarding the principal use of
the items, but (except for item 00487P, addressed below) many of
the criteria used in the analysis of the applicability of heading
7010 support principal use as household storage articles (see
above, e.g., lids (and in two cases, faucets) allow for
repetitive, extremely easy, opening and closing; when sold
filled, the physical form shows that the container, not the
contents, is emphasized; see also the criteria stated in T.D. 96-7 for glassware of a kind used for table or kitchen purposes
(glass storage articles), and EN 70.13, which specifically
enumerates as exemplars of table or kitchen glassware under this
heading, "decanters", "pitchers", "jugs", and "oil or vinegar
cruets"). Accordingly, items 01025S, 03421P, 03613P, 03761P,
03762P, 03763P, 03918P, 03919Q, 04018S, 04132P, 05012P, 05153P,
05229P, 05354S, 05379Q, 05427P, 05428P, 05430P, 05568A, and
06029P are principally used to store food material and are
classifiable as glassware of a kind used for table (other than
drinking glasses) or kitchen purposes other than that of glass-ceramics, in subheading 7013.39.20 or 7013.39.60, HTSUS,
depending on value.
In the case of item 00487P the pictorial representation is
unclear. However, the item appears to have the shape of a vase
(alternatively, it may be a decorative perfume bottle or similar
container used for storage of perfume or other toilet articles in
the home; if so, we note that the item does not appear to be
fitted with a glass stopper). In either case, it is classifiable
as other glassware of a kind used for toilet or indoor decoration
or similar purposes, valued over $0.30 but not over $3 each, in
subheading 7013.99.50, HTSUS.
HOLDING:
Two of the pieces of glassware (items 00258P and 00268P) are
classifiable as containers of glass of a kind used for the
conveyance or packing of goods in subheading 7010.90.50, HTSUS.
Except for item 00487P, the remaining pieces of glassware (items
01025S, 03421P, 03613P, 03761P, 03762P, 03763P, 03918P, 03919Q,
04018S, 04132P, 05012P, 05153P, 05229P, 05354S, 05379Q, 05427P,
05428P, 05430P, 05568A, and 06029P) are classifiable as glassware
of a kind used for table (other than drinking glasses) or kitchen
purposes, in subheading 7013.39.20 or 7013.39.60, HTSUS,
depending on value. Item 00487P is classifiable as other
glassware of a kind used for toilet or indoor decoration or
similar purposes, in subheading 7013.99.50, HTSUS.
The protest is GRANTED IN PART (as to items 00258P and
00268P) and DENIED IN PART (as to all other items). In
accordance with Section 3A(11)(b) of Customs Directive 099
3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision should be mailed, with the Customs Form
19, 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, Freedom of Information Act, and other
public access channels.
Sincerely,
John Durant, Director,
Commercial Rulings Division