HQ 082955: Tariff classification of a ceramic flagon and a cloth bag

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 082955

	May 29, 1990


  
CLA2  CO:R:C:G 082955 DFC

CATEGORY: Classification

 TARIFF NO.: 2208.30.3030

  John B. Pellegrini, Esq.
  Law Offices
  Ross & Hardies
  529 Fifth Avenue
  New York, New York  100174608

  RE: Tariff classification of a ceramic flagon and a cloth bag

  Dear Mr. Pelligrini:

  	In a letter dated October 18, 1988, you inquired as to  the tariff classification of Scotch whiskey imported in a   ceramic flagon which is in a cloth bag.  All of these items  are packaged inside a cardboard box.  You have also submitted   further arguments supporting your position in a letter dated  September 22, 1989.

  FACTS:

  	The ceramic flagon is dark blue, oval shaped, and has a  capacity of 750 milliliters.  It is embossed on the front with   a man on horseback holding a sword, and with other embossed
decorations.  A label appears in an oval in the front of the   jug which reads "Royal Salute, 21 Years Old Blended Scotch   Whisky."  Other labels are affixed to the jug with information
on the manufacturer, capacity, proof, and country of origin.    All of the labels can be removed.  The container has a tight  fitting cork stopper.  The flagon is said to have a value of
 2.58 English pounds.

       	The cloth bag consists of velvet material with a  drawstring at the top.  The words "Royal Salute" and "Chivas"   are embroided in gold lettering on opposite sides of the bag.   The bag's fabric is not identified, but the value is stated to be approximately 25 pence.

       	It is your opinion that the merchandise is classifiable  under subheading 2208.30.30, Harmonized Tariff Schedule of the  United States Annotated (HTSUSA), as Irish and Scotch whiskies.
 	2

  ISSUE:

 	Whether the flagon and the cloth bag are separately  classifiable, or are classifiable in the same manner as their  contents.

  LAW AND ANALYSIS:

       	In applying the HTSUSA, the Customs Service must follow  the terms of the statute.  Classification of goods under the HTSUSA is governed by the General Rules of Interpretation
 (GRI's).  GRI 1 provides that "classification shall be determined according to the terms of the headings and any  relative section or chapter notes, and, provided such headings or notes do not otherwise require, according to /the remaining  GRI's taken in order/."  In other words, classification is  governed first by the terms of the headings of the tariff and
  any relative section or chapter notes.

       	GRI 5, HTSUSA, which is relevant in determining whether  the flagon and cloth bag are classifiable in the same manner as  the whiskey reads as follows:

       	5.	In addition to the foregoing provisions, the following  rules shall apply in respect of the goods referred therein:

      	 (a)   	  Camera cases, musical instrument cases,
             	  gun cases, drawing instrument cases, necklace
             	  cases and similar containers, specially shaped
             	  or fitted to contain a specific article or set
             	  of articles, suitable for longterm 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.

	3


       	Rule 5(a) does not apply here because neither the flagon  nor the cloth bag are specially fitted or shaped to contain  a specific article.

        	With regard to the cardboard box and the cloth bag,  Rule 5(b) is not applicable if the packing materials and  packing container are clearly suitable for repetitive use.
For the purposes of GRI 5(b), the term "repetitive use" is   interpreted to mean use with goods of the kind presented in  the packing container.  It is Customs position that the subject
cloth bag is not designed for repetitive use.  Although capable   of further use with various small articles, such uses are   considered fugitive and, therefore, not within the meaning of
GRI 5(b).

       	Information before this office is that the flagon is a   container "of a kind normally used for packing" premium  whiskies.  Further, it is not suitable for repetitive use  noting that reuse of the flagon as a liquor bottle is expressly  prohibited by federal law and regulation.  Thus, the flagon is   classifiable in the same manner as its contents within the  purview of Rule 5(b).

       	The cardboard box and the cloth bag are not suitable  for repetitive use and therefore are considered packing   containers within the purview of Rule 5(b) and are classifiable  with their contents.

  HOLDING:

       	The merchandise at issue is classifiable under subheading  2208.30.3030, HTSUSA, with duty at the rate of 5.3 cents/pf   liter.  Imports under this subheading may be subject to a
 Federal Excise Tax (26 U.S.C. 5001) of $12.50 per proof gallon  and a proportionate tax at the like rate on all fractional  parts of a proof gallon.

 						Sincerely,

John Durant, Director
                              				Commercial Rulings Division