HQ 081862: Classification of a liquor container

us-cbp-cross-rulings-hq-081862HQ 081862: Classification of a liquor containerGuidance

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 081862


                                  February 21, 1990


          CLA-2:CO:R:C:G  081862  SR

          CATEGORY: Classification

          TARIFF NO.: 7310.29.0060

          Lorraine Bregman
          The House of Seagram
          800 Third Avenue
          New York, New York 10022-7699

          RE:  Classification of a liquor container

          Dear Ms. Bregman:

               This is in reference to your letter dated February 26, 1988,
          requesting the tariff classification of a metal box under the
          Tariff Schedules of the United States (TSUS).  We are no longer
          issuing rulings under the TSUS and will treat this letter as a
          request for a ruling under the Harmonized Tariff Schedule of the
          United States Annotated (HTSUSA).

          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.
          The outside of the box depicts lithographs of Scotsmen, battle
          scenes, castles, and crests.  Each side of the container displays
          the following: One Litre, aged 12 years, Chivas Regal.  The back
          of the container states: Bottled in Scotland, Chivas Regal, 12
          year Old Blended Scotch Whiskey, Product of Scotland, Blended and
          Bottled by Chivas Brothers Ltd., Distillers, Aberdeen, Scotland,
          1 Litre, 43' GL, 43% vol., 86 U.S. Proof.  According to the
          inquirer the metal boxes have a unit cost of $1.74.

          ISSUE:

               What is the classification of the metal box at issue?
















                                         -2-

          LAW AND ANALYSIS:

               Classification of goods under the HTSUSA is in accordance
          with 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.  

























                                         -3-

          HOLDING:

               The tin plated steel box at issue is classifiable under
          subheading 7310.29.0060, HTSUSA, which provides for tanks, casks,
          drums, cans, boxes and similar containers, of 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





















































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