HQ 085915: Metal box

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      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

















                                         -2-

          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.  





















                                         -3-

          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
                                             Commercial Rulings Division









































          6 cc A.D. New York Seaport
          1 cc Durant
          1 cc legal reference