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HQ 955016


January 11, 1994

CLA-2 CO:R:C:M 955016 RFA

CATEGORY: CLASSIFICATION

TARIFF NO.: 8309.10.00

District Director of Customs
127 N. Water Street
Ogdensburg, NY 13669

RE: Protest No. 0712-93-100779; Bottle Caps; Crown Corks; Crown Seals and Caps; Eo Nomine; EN 83.09

Dear District Director:

The following is our decision regarding the request for further review of Protest No. 0712-93-100779, which concerns the classification of bottle caps under the Harmonized Tariff Schedule of the United States (HTSUS). The entries of the subject merchandise were liquidated on April 23 and 30, May 7 and 14, 1993. The protest was timely filed on July 15, 1993.

FACTS:

The subject merchandise is a metal bottle cap, commonly found on glass beer bottles. The bottle cap is approximately 1 and 1/4 inches in diameter with a crimped circumference. The inside of the cap contain a plastic seal.

The merchandise was entered under subheading 8309.10.00, HTSUS, as crown corks, eligible for CFTA (Canadian Free Trade Agreement) treatment. The entry was liquidated under subheading 8309.90.00, HTSUS, as other bottle caps, eligible for CFTA treatment. For the basis of this ruling, we will assume that the subject merchandise meets CFTA eligibility requirements.

The subheadings under consideration are as follows:

8309: Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, and parts thereof, of base metal:

8309.10.00 Crown corks (including crown seals and caps), and parts thereof. . . .

Goods classifiable under this provision have a general, column one rate of duty of 4.2 percent ad valorem. The CFTA rate of duty is 2.1 percent ad valorem.

8309.90.00 Other . . . .

Goods classifiable under this provision have a general, column one rate of duty of 5.2 percent ad valorem. The CFTA rate of duty is 2.6 percent ad valorem.

ISSUE:

Whether metal bottle caps with plastic seals are classifiable as crown corks or as other caps under the HTSUS?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the Customs Cooperation Council's official interpretation of the HTSUS. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. EN 83.09, page 1125, states:

The heading covers a range of articles of base metal (often with washers or other fittings of plastics, rubber, cork, etc.) used for corking or capsuling drums, barrels, bottles, etc., or for sealing cases or other packages.

The heading includes:

(1) Metal stoppers, caps and lids, e.g., crown corks, crown caps or crown seals; stoppers, caps and covers of the screw, clip, lever, spring, etc., types as used for corking or capping beer bottles, mineral water bottles, preserve jars, tubular containers or the like.

The subject metal bottle caps, labeled as crown corks, are designed to be used for capping beer bottles. Although the subject merchandise uses plastic seals instead of cork, we find that heading 8309, HTSUS, provides for these types of bottle caps. It is a fundamental and longstanding tariff classification principle that an eo nomine designation of an article, absent legislative intent or other contrary limitations, includes all forms of an article. Therefore, the subject merchandise is classifiable as crown corks under subheading 8309.10.00, HTSUS.

HOLDING:

For the foregoing reasons, the metal bottle caps with plastic seals are classifiable under subheading 8309.10.00, HTSUS, as crown corks (including crown seals and caps). You should allow the protest in full. A copy of this decision should be attached to Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision, together with the Customs Form 19, should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Lexis, Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director

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