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HQ 085915


February 21, 1990

CLA-2:CO:R:C:G 085915 SR

CATEGORY: CLASSIFICATION

TARIFF NO.: 8007.00.1050; 7310.29.0060

R.E. Anderson
Charles A. Redden, Inc.
Hemisphere Center
Route 1 & 9 South
Newark, N.J. 07114

RE: Metal box

Dear Mr./Ms. Anderson:

This is in reference to your letter dated October 11, 1989, requesting the classification of a metal container under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in Great Britain was submitted.

FACTS:

The merchandise at issue is a black metal retangular container in which a 750 ml bottle of Johnny Walker Scotch Whiskey is imported. It is made of tin or tin plated steel. The box has a hinged front cover, and the inside of the container has a plastic tray shaped to hold the bottle of Scotch. The sides and top of the box have gold and silver lettering with the words "Johnnie Walker Black Label". The top also has a coat of arms and other writing that pertains to the scotch. The box is valued at $2.00, and the scotch is valued at $5.34 a bottle.

ISSUE:

What is the classification of the metal container 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 provides as follows:

(a) Camera cases, musical instrument cases, gun cases, drawing cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;

(b) 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.

Under GRI 5(b), the liquor bottle is considered to be the normal packing container for the liquor. The bottle is not suitable for repetitive use after the liquor is gone. It is classified with the liquor at the same rate of duty.

The metal box is not the normal container under GRI 5(b). The box is a promotional item, offered to attract purchasers of the scotch as a gift, etc. The metal box is not provided for under GRI 5(a), because it is not specially shaped or fitted to contain a specific article or set of articles. Nor is it suitable for long-term use. Therefore, the metal box is separately classifiable from the scotch whiskey in the bottle.

Inside the metal box is a piece of plastic that is easily removed. This piece of plastic is specially shaped to hold a bottle in place and protect the bottle from being broken while it is in the metal box. It protects the bottle the same way that styrofoam packing materials would. Therefore, under GRI 5(b), the plastic insert would be classifiable with the liquor at the same rate of duty.

HOLDING:

If the box at issue is made of tin it is classifiable under subheading 8007.00.10.50, HTSUSA, which provides for other articles of tin, articles not elsewhere specified or included of a type used for household, table or kitchen use, all the foregoing not coated or plated with precious metal, other. The rate of duty is 3.1 percent ad valorem.

If the box at issue is made of tin plated steel it is classifiable under subheading 7310.29.0060, HTSUSA, which provides for tanks, casks, drums, cans, boxes and similar containers, or iron or steel, of a capacity of less than 50 liters, other, other. Articles classifiable under this provision are duty free.

Sincerely,

John Durant, Director

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