United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0085841 - HQ 0085911 > HQ 0085882

Previous Ruling Next Ruling


HQ 085882


January 24, 1990

CLA-2:CO:R:C:G 085882 SR

CATEGORY: CLASSIFICATION

TARIFF NO.: 2208.40.0030; 6909.90.0000

Mr. Jack Deckert
W.A. Taylor & Co.
Courvoisier Centre
501 Brickell Dey Drive
Miami, Florida 33131

RE: Rum bottle

Dear Mr. Deckert:

This is in reference to your letter dated September 21, 1989, requesting the tariff classification of a rum bottle under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in Scotland was submitted.

FACTS:

The merchandise at issue is a bottle containing rum. It is described by the importer as having a vitrified earthenware body with blue glaze on the top and transparent glaze inside and on the outer base. The base depicts the ship HMS VICTORY, several flags, and the words "LAMB'S NAVY RUM". On the other side of the base there is some information about the HMS VICTORY and a picture of a masthead with the words "THE ALFRED LAMB'S VICTORIAN SHIPS COLLECTION", and the signature of Alfred Lamb.

ISSUE:

What is the classification of the bottle at issue?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the

General Rules of Interpretation (GRI), taken in order. GRI 5(b) provides as follows:

Subject to the provisions of rule 5(a) above, packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision does not apply when such packing materials or packing containers are clearly suitable for repetitive use.

The normal packing container for liquor is usually a bottle. However, highly decorative bottles which will be saved by the purchaser after the liquor is gone as a decorative or collector's item, or used as a decanter, may be distinguished from bottles which serve as packing containers only.

In this case the bottle is made of earthenware with a decorative glazed finish. The decanter is stated to have a value of $5.78, and the rum is valued at $2.75 per bottle.

HOLDING:

The earthenware bottle is separately classifiable from the rum that is contained within the bottle. The earthenware bottle is classifiable under subheading 6909.90.0000, HTSUSA, which provides for ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods: other. The rate of duty is 8 percent. The rum is classifiable under subheading 2208.40.0030, HTSUSA, as rum. The rate of duty is 37 cents per proof liter. Federal Excise Taxes under 26 U.S.C. 5001 may also apply.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: