HQ 0086874 - Modification of HRL 081862 issued February 21, 1990 - United States International Trade Commision Rulings

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HQ 086874

June 28, 1990

CLA-2 CO:R:C:G 086874 CB

CATEGORY: CLASSIFICATION

John B. Pellegrini, Esq.
Ross & Hardies
529 Fifth Avenue
New York, New York 10017-4608

RE: Modification of HRL 081862 issued February 21, 1990

Dear Mr. Pellegrini:

This is in reply to your inquiry of March 20, 1990, on behalf of The House of Seagram, requesting a clarification HRL 081862 (issued February 21, 1990) concerning the tariff classification of a metal box imported together with a one liter bottle of spirits.

FACTS:

The merchandise involved is a rectangular metal box made of steel plate. There are two styles of metal boxes at issue. One style has a hinged front panel that opens to display the bottle vertically. The other style has a hinged lid which opens to display the bottle horizontally. The box will be imported containing a one liter bottle of Chivas Regal Scotch Whiskey. Customs ruled that the metal box was to be classified as a separate article of commerce.

ISSUE:

Whether the subject metal boxes were correctly classified?

LAW AND ANALYSIS:

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's) 1 through 6. The systematic detail of the HTSUSA is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relevant 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 GRI's may be applied, taken in order.

HRL 081862 held that the subject metal boxes were not the type of container contemplated by GRI 5(b), i.e., not of a kind normally sold with the goods contained therein. Upon further consideration, that ruling is determined to be in error. It remains Customs position that the subject metal boxes are general purpose boxes not specially shaped or fitted to contain a specific article as provided for in GRI 5(a). However, with regard to classification under GRI 5(b), it is Customs opinion that, although the box is considered premium packaging, designed to promote the sale of the liquor which it serves to protect during transport, it is nevertheless typical of the kind of container normally used for packing such goods. Additionally, as provided for in GRI 5(b), the boxes are not designed for repetitive use. In view of the foregoing, the metal boxes in question are deemed to constitute packing containers and shall be classified with the liquor pursuant to GRI 5(b).

HOLDING:

The subject metal liquor boxes are packing containers within the meaning of GRI 5(b) and shall be classified with the liquor.

HRL 081862 is modified accordingly pursuant to 19 CFR 177.9(d).

Sincerely,

Harvey B. Fox, Director

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