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 > 1993 HQ Rulings > HQ 0950524 - HQ 0950713 > HQ 0950633

Previous Ruling Next Ruling


HQ 950633


February 7, 1992

CLA-2 CO:R:C:M 950633 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 7020.00.00

District Director
U.S. Customs Service
P.O. Box 4688
312 Fore St
Portland, ME 04112

RE: Protest No. 0101-91-100082; glass bottles; glass display bottles; heading 7010; heading 7020; Explanatory Note 70.10; Explanatory Note 70.20

Dear District Director:

The following is our decision regarding the Protest and Application for Further Review No. 0101-91-100082, dated September 10, 1991. At issue is the classification of a bottle and cork stopper under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The article at issue is a hand blown glass bottle which is presented in two pieces. The larger section of the bottle is 17 inches long and includes the neck with a cork stopper. The second section of the bottle is a two inch base which makes up the bottom of the bottle. The glass sections, a bag of sand, one shoe and a metal band to connect the two sections are assembled to resemble a modified "shoe" in a bottle. Once assembled, these articles are sent to shoe retailers who use them to display and promote shoes.

Upon importation, the glass bottle was classified in subheading 7020.00.00, HTSUS, which provides for other articles of glass.

The protestant contends that the subject article is classified in subheading 7010.90.50, HTSUS, which provides for carboys, bottles, flasks...and other containers, of glass, of a kind used for the conveyance or packing of goods..., other, other containers (with or without their closures). Protestant contends that the bottles are made as bottles by a bottle manufacturing firm. The protestant argues that if the bottle had not been cut and put to its present use, it would have been classifiable under subheading 7010.90.50, HTSUS. Though the bottle is used as a display item, it remains of the kind described by subheading 7010.90.50, HTSUS, and is, therefore, more accurately described by this subheading.

ISSUE:

Whether the glass bottle imported in two sections is classifiable within heading 7010, HTSUS, which provides for carboys, bottles, flasks... and other containers, of glass, of a kind used for the conveyance or packing of goods or classifiable within heading 7020, HTSUS, which provides for other articles of glass.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) set forth the manner in which merchandise is to be classified under the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's, taken in order.

Heading 7010, HTSUS, provides for carboys, bottles, flasks..., other containers, of glass, of a kind used for the conveyance or packing of goods. The Harmonized Commodity Description and Coding System (HCDCS) Explanatory Notes are not dispositive, but they provide a commentary on the scope of each heading and offer guidance for interpretation of the HTSUS. H. Conf. Rep. No. 576, 100th Cong., 2d Sess., 549, reprinted in 1988 U.S. CODE CONG. & ADMIN. NEWS 1582. The HCDCS Explanatory Notes to heading 7010 state that this heading covers all glass containers of the kind commonly used commercially for the conveyance or packing of liquids or of solid products. The key phrase in this instance is "commonly used commercially for the conveyance" of liquids. The root word of commercially is commerce which is described as the exchange of buying and selling of commodities. Webster's Third New International Dictionary, (1986) and the Random House Dictionary of the English Language, (1983). The root word of conveyance is convey which is defined as to carry, bring or take from one place to another; transport; bear. The Random House Dictionary of English Language, (1983). The bottle at issue is cut into two sections and is used as part of a shoe display. This type of use cannot be considered "commonly used commercially for the conveyance" of liquids.

Moreover, the HCDCS Explanatory Notes for heading 7010 state that this heading does not include special display bottles and directs the reader to heading 7020, HTSUS, which provides for other articles of glass. The HCDCS Explanatory Notes to Heading 7020 state that this heading covers glass articles not covered by other headings of this chapter. HCDCS Explanatory Note 4 to heading 7020 provides that this heading includes, inter alia, display bottles for shops. As the instant article is used as a display bottle for shops it would be classified in heading 7020, HTSUS. The appropriate subheading for this article is 7020.00.00, which provides for other articles of glass.

Finally, the protestants may be correct when they state that, if the bottles had not been cut and put to their present use, they clearly would be classified in subheading 7010.90.50, HTSUS. However, Customs classifies articles in their condition as imported and in classifying the present article, we cannot ignore the fact that the bottles are cut, imported in two sections and are designed to be used as display bottles in shops. Therefore, as imported, the bottles are not bottles of the kind used to convey or pack merchandise sold to consumers and are not classifiable in subheading 7010.90.50, HTSUS. Thus, the subject bottle is more accurately described in subheading 7020.00.00, HTSUS, which provides for other articles of glass.

HOLDING:

The protest should be denied in full. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: