HQ 082354: Decision on Application for Further Review of Protest No. 1001-7-012143

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 082354

                                   February 6, 1989


            CLA-2:CO:R:C:G  082354  SR

            CATEGORY:  Classification

            TARIFF NO.:  HTSUS 533.39

            Area Director of Customs
            New York Seaport
            6 World Trade Center
            New York, New York  10048-0945

            RE:  Decision on Application for Further Review of Protest
                 No. 1001-7-012143

            Dear Sir:

                 This protest was filed against your decision in the
            liquidation on June 5, 1987, of entry No. 87-7100013045 dated
            February 24, 1987, covering a shipment of earthenware bowls
            manufactured in Taiwan.

            FACTS:

                 The bowls at issue (importer's style number 301) are small
            round earthenware bowls.  They are approximately 3 inches high
            and 4 inches across.  They are painted in 3-tone color and
            glazed.  The upper rim is brown, below that is a ring of tan,
            the bottom half of the bowl is beige.  There is a handle
            measuring three inches long and 1-1/2 inches thick that is
            attached to the side of the bowl.  The handle is also
            earthenware and painted and glazed following the design of the
            bowl.  The upper rim of the bowl has a lip on the inside onto
            which fits a lid.  The lid is also of earthenware, painted
            brown and has a knob handle.  The bowls come as a set of four
            and are valued at $2.79 and $2.68 per set.

                 The importer also claims that another type of bowl listed
            as earthenware onion soup bowls (importer number 351) is
            improperly classified under item 533.39, TSUS, as articles
            chiefly used for serving food, of fine-grained earthenware,
            other.  These bowls are listed as having a value of $0.47 each.
            The importer claims that these bowls should be classified under
            item 533.34, Tariff Schedules of the United States (TSUS), as
            articles chiefly used for serving food, of fine-grained















                                         - 2 -

            earthenware, for soups, oatmeals, and cereals valued over $6.00
            per dozen.  This claim fails immediately because these bowls
            are not valued over $6.00 per dozen.

            ISSUE:

                 Whether the bowls at issue (importer's style number 301)
            are classifiable under item 533.34, TSUS, or 533.39, TSUS.

            LAW AND ANALYSIS:

                 Item 533.34, TSUS, provides for articles chiefly used for
            preparing, serving, or storing food or beverages, or food or
            beverage ingredients: of fine-grained earthenware, household
            ware not available in specified sets, for soups, oatmeal, and
            cereals valued over $6.00 per dozen.  Item 533.39, TSUS,
            provides for articles chiefly used for preparing, serving, or
            storing food or beverages, or food or beverage ingredients: of
            fine grained earthenware, household ware not available in
            specified sets, other articles.

                 The importer claims that these bowls are uniquely shaped
            for use as soup bowls, are intended solely for use as soup
            bowls and are being sold as such.  The bowls involved are
            styled in the manner typical of french onion soup bowls,
            however, they can also be used for other foods such as chili,
            baked beans, or small casseroles.  The fact that these bowls
            have a lid implies that they are to be used for something other
            than french onion soup.  French onion soup is not served in a
            bowl with a lid because the cheese covers the top of the bowl.

                 Headquarters Ruling Letter (HRL) 067178, dated July 16,
            1981, dealt with the same type of bowls.  This ruling
            classified the bowls under item 533.39, TSUS, because they
            lacked any physical characteristics which would distinguish
            them as fit for soups to the exclusion of other uses.  This
            ruling was also based on the fact that some advertisements
            describe these bowls as being containers for various foods as
            well as soups.

            HOLDING:

                 The earthenware bowls at issue (importer's style number
            301) are classifiable under item 533.39, TSUS, as articles
            chiefly used for preparing, serving, or storing food or
            beverages, of fine-grained earthenware, household ware not
            available in specified sets (as defined by the tariff
            schedules), other articles.














                                         - 3 -

                 The protest should be denied.  A copy of this decision
            should be attached to the Form 19 Notice of Action to be sent
            to the protestant.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division













































            6cc:  Area Director, New York Seaport
            1cc:  Legal Reference
            1cc:  John Durant
            SRosenows:jaj:1/23/89