• HQ 966303
• Jul 21, 2003

• Type : Classification • HTSUS : 7013.29.60; 7013.99.10; 9405.50.40
•  Related:   964842   

CLA-2 RR:CR:GC 966303 BJB

Port Director
Bureau of Customs and Border Protection
10 Causeway Street, Suite 603
Boston, MA 02222-1059

RE: Protest No. 0401-03-100033; Candleholders; Goblets and glasses; Decorative handblown glassware

Dear Port Director:

This is in response to the request for further review of Protest No. 0401-03-100033, filed on behalf of Filene’s Basement (protestant), against your classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of certain glassware. The subject entry was liquidated on October 18, 2002, and this protest was filed on January 16, 2003.

FACTS:

Protestant describes the subject goods as various models and styles of decorative handblown glassware: candleholders, goblets, glasses, paperweights, bottles, vases, bowls, centerpieces, plates, pencil cases, and umbrella stands.

Protestant provided two sets of documents to describe these goods: 1) a 56-page “packing list proforma invoice” of glassware goods with model numbers and descriptions (packing list), dated July 5, 2002; and 2) 66 pages of black and white pictures from an undated catalog of hundreds of glassware goods (catalog).

The packing list describes approximately 1,792 models of goods not directly correlated to the style numbers and names provided in protestant’s catalog. The catalog provides a style name and number for each good pictured; however, the catalog pages are unnumbered and the goods presented are in a mixed numerical order, precluding direct correlation between the goods described in these two documents.

The packing list further provides a brief description of each good (e.g., candle holder, vase, goblet, etc.), but does not include information concerning an article’s composition or method of its manufacture. Catalog style numbers are different than the model numbers used to identify goods described on the packing list. There are, however, two exceptions: style and model numbers assigned to goblets/glasses, and candleholders. In these cases, the 5-digit catalog style numbers for goods pictured as goblets/glasses or candleholders correspondingly comprise the first 5 digits of model numbers for goods described on the packing list as goblets/glasses or candleholders.

Protestant described, on its packing list, approximately 19 articles as models of “goblets and/or glasses,” and “small goblets,” and claimed classification both on the packing list and at entry in subheading 7013.39.60, HTSUS, which provides for, in pertinent part, “other glassware of a kind used for table (other than drinking glasses) or kitchen purposes, valued over $5 each.” Protestant now claims that these goods should be classified in subheading 7013.99.90, HTSUS, as “[g]lassware of a kind used for. . . toilet, office, indoor decoration or similar purposes . . .other: other: other: valued over three dollars each: other: valued over five dollars each.”

Approximately 22 articles on protestant’s packing list are described as glasses, goblets, and/or small goblets, classified in subheading 7013.39.60, HTSUS:

Packing List Model Number: Description:

34900FO000x0JK glass 34902FO000x0A0 small goblet 34902FO000x0SO small goblet 51519FO000O0CX goblet 50002FO000O0O goblet 34902FO000X0JK small goblet 34900FO000X0ACI glass 34200FO000B09 glass 34200FO000B0BZ glass 34200FO000B0WM glass 34200FO000B0CN glass 34200FO000B0AC glass 35301FO000X0AK3 glass 35500FO000X0AK3 glass 35501FO000X0AK3 glass 35601FO000E0B glass 35601FO000E0B glass 35600FO000E0B glass 35503FO000X0B small goblet 35700FO000H0AK5 small goblet 35702FO000H0AK6 glass 35701FO000H0AK5 glass

The following 25 articles are described as “candleholders” on protestant’s packing list, classifiable in subheading 9405.50.40, HTSUS:

Packing List Model Number: Description:

Packet 196 1) 10061CO550A0B6 Candleholder 2) 10062FO000A0B6 Candleholder 3) 10061FO000A0A7 Candleholder 4) 10061FO000A0B5 Candleholder 5) 10062FO000A0A7 Candleholder

Parcel 197 1) 10060FO000A0BI Candleholder 2) 10060FO000A0B6 Candleholder 3) 10060FO000A0B3 Candleholder 4) 10062FO000A0B6 Candleholder 5) 10070FO000X0B6 Candleholder 6) 10500FO000A0DA Candleholder 7) 10070FO000X0B5 Candleholder 8) 10501FO000A0ALC Candleholder

Parcel 198 1) 10501FO000A0ALC Candleholder 2) 10500FO000A0ALC Candleholder 3) 10501FO000A0DA Candleholder 4) 10070FO000X0AK3 Candleholder Parcel 217 41901FO000A0C7 Candleholder

Parcel 218 1) 41901FO000A0C7 Candleholder 2) 41900FO000X0C7 Candleholder

Parcel 219 1) 41900FO000X0C7 Candleholder

Parcel 220 1) 41900FO000X0C7 Candleholder

Parcel 221 1) 41900FO000X0C7 Candleholder

Parcel 222 1) 41900FO000X0C7 Candleholder Parcel 223

1) 41900FO000X0C7 Candleholder

Based on a sample submitted and protestant’s packing list descriptions, you identified and classified certain goods as “candleholders” in subheading 9405.50.40, HTSUS, which provides for “[l]amps and lighting fittings . . . Non-electrical lamps and lighting fittings: Other: Other.” These articles consist of three components: a glass vessel, a metal pronged candlestand with metal base supported on three feet, and a candle. You stated that these goods are packaged together with the candle.

The glass vessel is described in the catalog as approximately 6-9 inches in height. The vessel is flat bottomed for independent support, and decorated with a ribbed texture and vertical, multi-colored, stripes of ribbon glass. It has a flared lip protruding outward around a single opening at the top of the vessel. The metal candlestand fits into the glass vessel through this top opening with its feet resting on the bottom of the vessel as both the opening and interior base are approximately 4 inches in diameter. The metal candlestand is approximately 3.5-4 inches in diameter with a metal spike upon which a candle is placed, and a metal rod handle that rises above the lip of the vessel for insertion and removal. The candle is approximately 1.75 inches in height.

Protestant also submitted a sample of a glassware bottle, Bottiglia a Canne, style number 01272, approximately 19 inches in height, made with multi-colored ribbon glass. This good is described on protestant’s packing list under parcel number 981, as a “bottle,” model number 01272TO000C0CAN.

You classified this sample bottle and all other remaining goods in subheading 7013.99.10, HTSUS, which provides for, among other things “other glassware: Other: Glassware decorated with metal flecking . . . or glass thread-or ribbon-like effects, any of the foregoing embedded or introduced into the body of the glassware prior to its solidification; millefiori glassware; glassware colored prior to solidification . . . ” Protestant claims that all of the subject merchandise is classifiable in subheading 7013.99.90, HTSUS, supra.

ISSUES:

Whether: 1) the subject good described as a candleholder, with a handblown glass vessel, metal candlestand, and candle, should be classified at GRI 3(b), as a composite good, in subheading 9405.50.40, HTSUS, which provides for other non-electrical lamps and lighting fittings; 2) the subject goblets/glasses should be classified in subheading 7013.39.60, HTSUS, as glassware of a kind used for table or kitchen purposes, other than drinking glasses; and 3) the remaining subject goods should be classified in subheading, 7013.99.10, HTSUS, as glassware of a kind used for indoor decoration, or similar purposes, decorated with glass thread-or ribbon-like effects or millefiori glassware; or in subheading 7013.99.90, HTSUS, as decorative glassware valued over $5 each.

LAW AND ANALYSIS: We note initially that the protest was timely filed under the statutory and regulatory provisions for protests and the matter protested is protestable. See 19 U.S.C. §1514(c)(3)(A) and 19 CFR 174.12(e)(1). Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. 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. The Bureau of Customs and Border Protection (Customs) believes the ENs should always be consulted. See T.D. 8980, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

The HTSUS provisions under consideration are as follows:

3406 Candles, tapers and the like.

* * * * * * 7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): Drinking glasses, other than of glass-ceramics:

Other:

Other:

Other:

7013.29.60 Valued over $5 each.

* * * * * * Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics (con.):

7013.39 Other:

* * * * * * 7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018):

Other glassware:

Other:

Glassware decorated with metal flecking, glass pictorial scenes or glass thread- or ribbon-like effects, any of the foregoing embedded or introduced into the body of the glassware colored prior to solidification, and characterized by random distribution of numerous bubbles, seeds or stones, throughout the mass of the glass . . . .

* * * * * * Other: Other:

Other: Valued over $3 each:

* * * Other:

7013.99.90 Valued over $5 each.

* * * * * * 9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included:

Non-electrical lamps and lighting fittings:

Other:

9405.50.40 Other.

* * * * * * Protestant’s catalog pictures, packing list materials, and samples indicate that the subject goods are prima facie classifiable in Chapter 70, HTSUS, which provides for articles of glass (we note that in Los Angeles Tile Jobbers, Inc. v. United States, 63 Cust. Ct. 248, C.D. 3904 (1969), the court held that "all articles of glass are generally defined as ‘glassware’." (63 Cust. Ct. at 250 citing Webster’s Third New International Dictionary (1968); see also Webster’s New World Dictionary, Third College Edition, at 573 (1988), defining "glassware" as "articles made of glass").

On its packing list, protestant described approximately 25 articles as “candleholders” classifiable in subheading 9405.50.40, HTSUS, supra. Additionally, approximately 19 articles were generally described on the packing list as “goblets” and/or “glasses,” classifiable in subheading 7013.39.60, HTSUS, supra. All of the other articles on the packing list were described as forms of glassware (e.g., paperweights, vases, bottles, center-pieces, and plates), classifiable in subheading 7013.99.90, HTSUS, which provides for “[g]lassware of a kind used for. . . toilet, office, indoor decoration or similar purposes . . .other: other: other: valued over three dollars each: other: valued over five dollars each.”

However, at entry, except for certain goblets and glasses that protestant classified in subheading 7013.39.60, HTSUS, all of the goods under this protest were classified in subheading 7013.99.90, HTSUS, as articles other than drinking glasses, “. . . of a kind used for . . . indoor decoration or similar purposes. . .: Other glassware: Other: Other: Valued over $5 each[.]” See Customs Form (CF) 7501, dated August 14, 2002. As noted above, protestant now claims that all of the subject goods should be classified in subheading 7013.99.90, HTSUS, as “Other glassware of a kind used for. . . indoor decoration or similar purposes . . . : Other glassware. . .Other: Valued over $5 each[.]”

Based on the evidence available at entry, you entered the subject merchandise in subheading 7013.99.10, HTSUS, as “Other glassware: Other: Glassware decorated with metal flecking . . . or glass thread-or ribbon-like effects, any of the foregoing embedded or introduced into the body of the glassware colored prior to solidification; millefiori glassware. . .[;]” or in subheading 9405.50.40, HTSUS, as “[l]amps and lighting fittings including searchlights and spotlight and parts thereof, not elsewhere specified or included;. . .: Non-electrical lamps and lighting fittings: Other: Other[.]”

Glass Article with Metal Candlestand and Candle: Heading 9405, HTSUS, or Heading 7013, HTSUS:

The subject article is comprised of three distinct goods: a glass vessel, a metal candlestand, and a candle imported in the same package.

Customs’ position on the classification of a candleholder substantially similar to the present goods was addressed in Headquarters Ruling Letter (HQ) 964842, dated June 25, 2002 (copy enclosed). In that ruling, Customs determined that a glass vessel and a metal candlestand, packaged together at entry (with a candle), comprised a composite good. At GRI 3(c), Customs determined that the glass vessel and metal candlestand contributed equally to the function of the article. Customs was unable to determine which component imparted the essential character and resorted to GRI 3(c) to classify the composite good. Therefore, the good was classified in subheading 9405.50.40, HTSUS, as “other non-electrical lamps and lighting fittings.” Accordingly, we incorporate the relevant LAW AND ANALYSIS section of HQ 964842, into this decision, as it is dispositive of the classification of the subject candleholders.

II. Goblets, Small Goblets, and Glasses: Subheading 7013.29.60, HTSUS; or Elsewhere: EN 70.13 provides that the heading covers:

“(1) Table or kitchen glassware, e.g. drinking glasses, goblets . . . decanters . . . plates . . .[.] . . . .

(3) Office glassware, such as paperweights,

Glassware for indoor decoration and other glassware . . . such as vases, ornamental fruit bowls, statuettes, fancy articles. . . table-centres . . .[.]” [Emphasis in the original.]

On its packing list, protestant described approximately 19 articles of glassware articles as “goblet[s]/glasses,” listed and claimed at entry as being classified in subheading 7013.39.60, HTSUS, which provides for, in pertinent part, “. . .other glassware of a kind used for table (other than drinking glasses) or kitchen purposes, valued over $5 each[.]” However, protestant now claims these goods are classified in subheading 7013.99.90, HTSUS.

We find that none of the goods pictured in the 66 catalog pages submitted are labeled or described as “goblets” or “glasses.” Several articles pictured in the catalog are identifiable, despite the poor quality black and white photocopy images provided, by their form as goblets, or drinking glasses (e.g., “The Rondo,” style numbers 355.00 and 353.01; “Excelsior,” style numbers 355.00, 355.01, and 355.02; and “Torcello,” style numbers 356.00, and 356.01; and “Frisage – Grenadine,” style numbers 01125, 01126, 01142, 01144, 01143, and 01145).

Merriam-Webster’s Collegiate Dictionary, 10th Ed., 1998, p. 500, defines “goblet” as “a bowl shaped drinking vessel without handles;” and “a drinking vessel (as of glass) with a foot and stem[.]” Subheading 7013.39, HTSUS, provides for, in pertinent part, “[g]lassware of a kind used for table (other than drinking glasses) or kitchen purposes . . .[.]” Goblets and glasses are not prima facie limited or defined by a particular capacity or volume.

Goods pictured in the catalog, as having the general form of drinking glasses or ordinary drinking goblets, with foot and stem, can be correlated to packing list descriptions of the above corresponding catalog styles. Thus, protestant’s description of these goods on its packing list, as goblets and glasses, and the direct correlation between their individual model and style numbers, support the conclusion that these goods are principally used as ordinary goblets and glasses for drinking. They are, therefore, classified in subheading 7013.29, HTSUS, with the eight-digit classification dependent on unit value.

Based on the available record, including protestant’s catalog pictures, packing list and descriptions, and size of the goods pictured (e.g., they are drinking glass size and not decorative miniatures), we find that these are ordinary goblets and glasses principally used as drinking glasses of a kind used for table or kitchen purposes and are therefore, not classified in subheading 7013.39.60, HTSUS, or in subheading 7013.99.90, HTSUS.

Absent any documentary evidence to support protestant’s alternative claims that the subject goblets and glasses are too small to be used as drinking glasses, or that they are merely for decorative use, these goods are classifiable in subheading 7013.29.60, HTSUS, which provides for “[g]lassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): Drinking glasses, other than of glass-ceramics: Other: Other: Valued over $5 each.” The precise classification at the 8-digit level is dependent upon the unit value of the particular article provided on protestant’s packing list.

III. All Other Merchandise: Subheading 7013.99.10, HTSUS, or 7013.99.90, HTSUS: There is no disagreement that all of the remaining goods subject of this protest are prima facie classifiable at the 6-digit level in subheading 7013.99, HTSUS, which provides for, in pertinent part, “glassware for toilet, office, indoor decoration and similar purposes. . .: Other glassware. . .: Other[.]” While most decorative glass articles are classifiable in subheading 7013.99, HTSUS, based on unit value, there are several provisions that describe certain specific types of decorative glassware. Accordingly, in subheading 7013.99, HTSUS, the chemical composition of the glass and the manufacturing process used to make the subject glassware must be determined prior to its classification made on the basis of unit price. The essential issue is, therefore, whether the remaining subject goods are classifiable in subheading 7013.99.10, or 7013.99.90, HTSUS.

In accordance with Section 141.86 of the Customs Regulations (19 CFR 141.86), invoices should describe the precise nature and use of the merchandise, and each component material of the articles should be identified. Since the enactment of the Customs Modernization Act in December 1993, the legal burden of correctly classifying merchandise has shifted from the Customs Service to the importer, who must use reasonable care in carrying out this responsibility. Thus, protestant is responsible for correctly classifying the subject merchandise.

Further, Customs’ Informed Compliance Publication entitled: What Every Member of the Trade Community Should Know About: Colored Bubble Glass and Other Special Types of Glassware, issued August, 2000, instructed importers of glassware that they must understand the requirements for the special types of glass articles (colored bubble glass, thread or ribbon or millefiori glassware, pictorial glass, etc.) covered by subheading 7013.99.10, HTSUS. Merchandise classifiable in this subheading must meet its unique requirements. Thus, the protestant must obtain a complete description of the manufacturing process for goods classified in subheading 7013.99.10, HTSUS, “on the letterhead of the foreign producer and must submit this information as well as a sample to U.S. Customs.”

In the instant case, there is no documentary evidence with respect to the chemical composition of these goods, or the manufacturing process used to make them. Moreover, these omissions, and the poor quality of the catalog pictures, do not support protestant’s broad claim that approximately 1,792 goods should be collectively classified in subheading 7013.99.90, HTSUS. Based on the available record, hundreds of goods pictured in the catalog cannot be directly correlated to the goods described on the packing list and, therefore, the documentary evidence provided is incomplete.

At entry you claimed that many of the subject 1,792 articles, described on the protestant’s packing list, were made with thread- or ribbon-glass or millefiori prior to solidification, and classified all of the remaining subject goods in subheading 7013.99.10, HTSUS. Protestant has not addressed your classification of these goods in subheading 7013.99.10, HTSUS, other than to claim that the two samples it submitted are not representative of the large number of models and styles of goods provided for on the packing list, many of which are not pictured in the catalog.

Based upon your inspection of the subject goods, samples provided by the protestant, and your representations that a number of goods have millefiori, ribbon or thread glass, we find that these are goods classifiable in subheading 7013.99.10, HTSUS, supra.

Protestant’s claims that its glassware samples are “not representative of the entire shipment” of goods under protest notwithstanding, we find the sample bottle pictured with ribbon glass, and in the catalog, identified as “Bottiglia a Canne,” style number 01272, is further listed on the packing list. Thus, this good can be correlated to a good described in parcel 981, page 56 of the packing list, as a “bottle” identified by model number “01272to000c0can,” and therefore, absent any other documentary evidence, indicates that it is a representative sample of the subject goods. 

According to Customs Regulation 19 C.F.R. 174.13(a)(6), a protest shall contain the nature of and justification for the objection set forth distinctly and specifically with respect to each category, payment, claim, decision or refusal. Further, the scope of review in a protest filed under 19 U.S.C. §1514 is limited to the administrative record, and Customs will consider all relevant allegations that are supported by competent evidence.

Thus, in action on a protest, Customs lacks the legal authority to assume facts and arguments that are not presented, and therefore, not in the official record. Absent documentary evidence in the available record to support protestant’s claim that subject goods are manufactured in a manner that precludes their classification in subheading 7013.99.10, HTSUS, or that their chemical composition is such that millefiori, thread and ribbon glass were not used in their manufacture, Customs must not assume facts and arguments that are not a part of the official record. At GRI 1, by way of GRI 6, the remaining goods are classified in subheading 7013.99.10, HTSUS, and the goods generally described as “glasses” and/or “goblets” on protestant’s packing list are classified in subheading 7013.29, HTSUS (with 8-digit classification dependent upon each good’s unit value), supra. At GRI 3(c) the subject candleholders are classified in subheading 9405.50.40, HTSUS.

HOLDING:

At GRI 3(c), the following candleholders are classifiable in subheading 9405.50.40, HTSUS, which provides for “[l]amps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included . . .: Non-electrical lamps and lighting fittings: Other: Other”:

Packing List Model Number: Description:

Packet 196 1) 10061CO550A0B6 Candleholder 2) 10062FO000A0B6 Candleholder 3) 10061FO000A0A7 Candleholder 4) 10061FO000A0B5 Candleholder 5) 10062FO000A0A7 Candleholder

Parcel 197 1) 10060FO000A0BI Candleholder 2) 10060FO000A0B6 Candleholder 3) 10060FO000A0B3 Candleholder 4) 10062FO000A0B6 Candleholder 5) 10070FO000X0B6 Candleholder 6) 10500FO000A0DA Candleholder 7) 10070FO000X0B5 Candleholder 8) 10501FO000A0ALC Candleholder

Parcel 198 1) 10501FO000A0ALC Candleholder 2) 10500FO000A0ALC Candleholder 3) 10501FO000A0DA Candleholder 4) 10070FO000X0AK3 Candleholder Parcel 217 41901FO000A0C7 Candleholder

Parcel 218 1) 41901FO000A0C7 Candleholder 2) 41900FO000X0C7 Candleholder

Parcel 219 1) 41900FO000X0C7 Candleholder

Parcel 220 1) 41900FO000X0C7 Candleholder

Parcel 221 1) 41900FO000X0C7 Candleholder

Parcel 222 1) 41900FO000X0C7 Candleholder

Parcel 223 1) 41900FO000X0C7 Candleholder

At GRI 1, by way of GRI 6, the following subject glasses and goblets are classifiable in subheading 7013.29.60, HTSUS, which provides for “[g]lassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): Drinking glasses, other than of glass-ceramics: Other: Other: Valued over $5 each”:

Packing List Model Numbers Description

34900FO000x0JK glass 34902FO000x0A0 small goblet 34902FO000x0SO small goblet 51519FO000O0CX goblet 50002FO000O0O goblet 34902FO000X0JK small goblet 34900FO000X0ACI glass 34200FO000B09 glass 34200FO000B0BZ glass 34200FO000B0WM glass 34200FO000B0CN glass 34200FO000B0AC glass 35301FO000X0AK3 glass 35500FO000X0AK3 glass 35501FO000X0AK3 glass 35601FO000E0B glass 35601FO000E0B glass 35600FO000E0B glass 35503FO000X0B small goblet 35700FO000H0AK5 small goblet 35702FO000H0AK6 glass 35701FO000H0AK5 glass

The remaining glassware goods have not been sufficiently identified and therefore remain classified as liquidated under subheading 7013.99.10, HTSUS, which provides for “[g]lassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes. . .: Other glassware: Other: Glassware decorated with metal flecking, glass pictorial scenes or glass thread- or ribbon-like effects, any of the foregoing embedded or introduced into the body of the glassware prior to its solidification, and characterized by random distribution of numerous bubbles, seeds or stones, throughout the mass of the glass[.]”

The protest should be GRANTED in part (as it concerns the subject candleholders, goblets and glasses (see packing list model numbers above)), and DENIED in part, based upon protestant’s failure to fully comply with the requirements of 19 CFR 174.13(a) (as it concerns the remaining subject goods).

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 Bureau of Customs and Border Protection personnel, and to the public on the Bureau of Customs and Border Protection Home Page on the World Wide Web at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution.

Sincerely,

Myles B. Harmon, Director
Commercial Rulings Division