HQ 0082354 - Decision on Application for Further Review of Protest No. 1001-7-012143 - United States International Trade Commision Rulings

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HQ 082354

February 6, 1989

CLA-2:CO:R:C:G 082354 SR

CATEGORY: CLASSIFICATION

TARIFF NO.: HTSUS 533.39

Area Director of Customs
New York Seaport
6 World Trade Center
New York, New York 10048-0945

RE: Decision on Application for Further Review of Protest No. 1001-7-012143

Dear Sir:

This protest was filed against your decision in the liquidation on June 5, 1987, of entry No. 87-7100013045 dated February 24, 1987, covering a shipment of earthenware bowls manufactured in Taiwan.

FACTS:

The bowls at issue (importer's style number 301) are small round earthenware bowls. They are approximately 3 inches high and 4 inches across. They are painted in 3-tone color and glazed. The upper rim is brown, below that is a ring of tan, the bottom half of the bowl is beige. There is a handle measuring three inches long and 1-1/2 inches thick that is attached to the side of the bowl. The handle is also earthenware and painted and glazed following the design of the bowl. The upper rim of the bowl has a lip on the inside onto which fits a lid. The lid is also of earthenware, painted brown and has a knob handle. The bowls come as a set of four and are valued at $2.79 and $2.68 per set.

The importer also claims that another type of bowl listed as earthenware onion soup bowls (importer number 351) is improperly classified under item 533.39, TSUS, as articles chiefly used for serving food, of fine-grained earthenware, other. These bowls are listed as having a value of $0.47 each. The importer claims that these bowls should be classified under item 533.34, Tariff Schedules of the United States (TSUS), as articles chiefly used for serving food, of fine-grained
earthenware, for soups, oatmeals, and cereals valued over $6.00 per dozen. This claim fails immediately because these bowls are not valued over $6.00 per dozen.

ISSUE:

Whether the bowls at issue (importer's style number 301) are classifiable under item 533.34, TSUS, or 533.39, TSUS.

LAW AND ANALYSIS:

Item 533.34, TSUS, provides for articles chiefly used for preparing, serving, or storing food or beverages, or food or beverage ingredients: of fine-grained earthenware, household ware not available in specified sets, for soups, oatmeal, and cereals valued over $6.00 per dozen. Item 533.39, TSUS, provides for articles chiefly used for preparing, serving, or storing food or beverages, or food or beverage ingredients: of fine grained earthenware, household ware not available in specified sets, other articles.

The importer claims that these bowls are uniquely shaped for use as soup bowls, are intended solely for use as soup bowls and are being sold as such. The bowls involved are styled in the manner typical of french onion soup bowls, however, they can also be used for other foods such as chili, baked beans, or small casseroles. The fact that these bowls have a lid implies that they are to be used for something other than french onion soup. French onion soup is not served in a bowl with a lid because the cheese covers the top of the bowl.

Headquarters Ruling Letter (HRL) 067178, dated July 16, 1981, dealt with the same type of bowls. This ruling classified the bowls under item 533.39, TSUS, because they lacked any physical characteristics which would distinguish them as fit for soups to the exclusion of other uses. This ruling was also based on the fact that some advertisements describe these bowls as being containers for various foods as well as soups.

HOLDING:

The earthenware bowls at issue (importer's style number 301) are classifiable under item 533.39, TSUS, as articles chiefly used for preparing, serving, or storing food or beverages, of fine-grained earthenware, household ware not available in specified sets (as defined by the tariff schedules), other articles.

The protest should be denied. A copy of this decision should be attached to the Form 19 Notice of Action to be sent to the protestant.

Sincerely,

John Durant, Director

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