HQ 085882: Rum bottle

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 085882

                                  January 24, 1990



          CLA-2:CO:R:C:G  085882  SR

          CATEGORY:  Classification

          TARIFF NO.:  2208.40.0030; 6909.90.0000

          Mr. Jack Deckert
          W.A. Taylor & Co.
          Courvoisier Centre
          501 Brickell Dey Drive
          Miami, Florida 33131

          RE: Rum bottle

          Dear Mr. Deckert:

               This is in reference to your letter dated September 21,
          1989, requesting the tariff classification of a rum bottle under
          the Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA).  A sample produced in Scotland was submitted.

          FACTS:

               The merchandise at issue is a bottle containing rum.  It is
          described by the importer as having a vitrified earthenware body
          with blue glaze on the top and transparent glaze inside and on
          the outer base.  The base depicts the ship HMS VICTORY, several
          flags, and the words "LAMB'S NAVY RUM".  On the other side of the
          base there is some information about the HMS VICTORY and a
          picture of a masthead with the words "THE ALFRED LAMB'S VICTORIAN
          SHIPS COLLECTION", and the signature of Alfred Lamb.

          ISSUE:

               What is the classification of the bottle 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(b)
          provides as follows:

               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.

               The normal packing container for liquor is usually a bottle.
          However, highly decorative bottles which will be saved by the
          purchaser after the liquor is gone as a decorative or collector's
          item, or used as a decanter, may be distinguished from bottles
          which serve as packing containers only.

               In this case the bottle is made of earthenware with a
          decorative glazed finish.  The decanter is stated to have a value
          of $5.78, and the rum is valued at $2.75 per bottle.

          HOLDING:

               The earthenware bottle is separately classifiable from the
          rum that is contained within the bottle.  The earthenware bottle
          is classifiable under subheading 6909.90.0000, HTSUSA, which
          provides for ceramic pots, jars and similar articles of a kind
          used for the conveyance or packing of goods: other.  The rate of
          duty is 8 percent.  The rum is classifiable under subheading
          2208.40.0030, HTSUSA, as rum.  The rate of duty is 37 cents per
          proof liter.  Federal Excise Taxes under 26 U.S.C. 5001 may also
          apply.

                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division

























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