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Application for Further Review of Protest No. 2704-18-101165; classificationof glass water bottles with silicone sleeves and polypropylene caps with carrying loop
HQ H303656 March 27, 2020 OT:RR:CTF:CPM H303656 MAB CATEGORY: Classification TARIFF NO: 7013.49.20 Port Director U.S. Customs and Border Protection Port of Buffalo 726 Exchange Street, Suite 400 Buffalo, NY 14210 ATTN: Kevin Janiszeski, Import Specialist Industrial and Manufacturing Materials Center of Excellence and Expertise (CEE) Re: Application for Further Review of Protest No. 2704-18-101165; classification of glass water bottles with silicone sleeves and polypropylene caps with carrying loop Dear Port Director, This is in response to the Application for Further Review of Protest 2704-18- 101165. The Protest and AFR were filed on behalf of Tali Corp dba BKR (‘Protestant”), contesting Customs and Border Protection’s (CBP) classification and liquidation of an entry of glass water bottles with silicone sleeves and polypropylene caps with a carrying loop in heading 7013 of the Harmonized Tariff Schedule of the United States (HTSUS). Protestant entered the protested merchandise on May 8, 2017, in heading 7010, HTSUS. The entry was liquidated on March 30, 2018, in heading 7013, HTSUS, as glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes. Protestant’s position remains that the subject merchandise should be classified in heading 7010, HTSUS, as bottles of glass used for the conveyance or packing of goods. In a request for Internal Advice pertaining to the same merchandise dated June 20, 2018, Protestant, in the alternative, argues that if CBP determines the subject merchandise is not classifiable under heading 7010, HTSUS, it is more properly classifiable in heading 7020, HTSUS, as other articles of glass. We have also considered protestant’s arguments presented during a teleconference with our office dated January 23, 2020, in addition to two (2) written supplemental submissions dated February 7, 2020, and February 10, 2020. FACTS: At issue are glass water bottles. The glass bottles range in sizes from those measuring 7 inches tall and 8 inches in circumference to those measuring 9.5 inches tall and 14 inches in circumference. The bottles are made of ordinary glass of the type typically used to hold beverages. The opening of the container contains molded threads that grip a twist-on cap and when twisted on, forms a seal. At the time of importation, the glass bottles have silicone sleeves and polypropylene caps with a carrying loop. The silicone sleeves come in a variety of styles and colors and are designed to protect the glass from breakage during transportation and facilitate holding the bottle to preclude slippage.1 The bottles also include polypropylene caps2 to prevent water leakage and are designed with a ring or loop for transporting. Some caps are known as “cosmetic caps” and are used with a small compact filled with lip suntan lotion, lip gloss, balm, base creams, or other makeup that can slip in and out of the cap.3 ISSUE: Whether the instant glass water bottles with silicone sleeves and caps with carrying loop are classified in heading 7010, HTSUS, as bottles of glass used for the conveyance or packing of goods; in heading 7013, HTSUS, as glassware for table or kitchen purposes; or in heading 7020, HTSUS, as other articles of glass. LAW AND ANALYSIS: The matter is protestable under 19 U.S.C. § 1514(a)(2) as a decision on classification. The protest was timely filed, within 180 days of liquidation of the first entry for entries made on or after December 18, 2004. (Miscellaneous Trade and Technical Corrections Act of 2004, Pub.L. 108-429, § 2103(2)(B)(ii),(iii) (codified as amended at 19 U.S.C. § 1514(c)(3) (2006)). Further Review of Protest No. 2704-18-101165 was properly accorded to protestant pursuant to 19 C.F.R. § 174.24(b) because the decision against which the protest was filed is alleged to involve questions of law or fact which have not been ruled upon by the Commissioner of Customs or his designee, or by the courts. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be “determined according to the terms of the headings and any relative section or chapter notes.” In the event that the goods cannot be classified solely on the basis of GRI 1 and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may be applied in order. 1 BKR has a patent for the sleeves. See Patent Registration No. D672,609. 2 BKR has a patent for the caps. See Patent Registration No. US D672,238 S. 3 BKR has a patent for the cosmetic caps. See Patent Registration No. 9,681,732 B2. The 2017 HTSUS provisions under consideration in this case are as follows: 7010: Carboys, bottles, flasks, jars, pots, vials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass 7010.90: Other: 7010.90.50: Other containers (with or without their closures) Of a capacity exceeding 0.473 liter but not exceeding 1 liter: 7010.90.5019: Other 7013: Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): Glassware of a kind used for table (other than drinking glasses) or kitchen purposes, other than of glass-ceramics: 7013.49: Other: Other: 7013.49.2000 Valued not over $3 each… 7020: Other articles of glass: 7020.00.60: Other… * * * * * In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System, which constitute the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the Harmonized System. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). EN 70.10 provides, in pertinent part, as follows: This heading covers all glass containers of the kinds commonly used commercially for the conveyance or packing of liquids or of solid products (powders, granules, etc.). They include: … (B) Jars, pots and similar containers for the conveyance or packing of certain foodstuffs (condiments, sauces, fruit, preserves, honey, etc.), cosmetic or toilet preparations (face creams, hair lotions, etc.), pharmaceutical products (ointments, etc.), polishes, cleaning preparations, etc. These articles are usually made of ordinary glass (colourless or tinted) by pressure in a mould usually followed by blowing with compressed air. They generally have a large opening, a short neck (if any) and as a rule, a lip or flange to hold the lid or cap. Some of these containers, however, may be closed by corks or screw stoppers. Like bottles, these articles may be sand-blasted, cut, etched or engraved, decorated, banded, etc. … The heading also includes preserving jars of glass. Closures of any material, presented with the containers for which are intended, remain classified in this heading. … The heading does not include: … (c) Decanters, drinking glasses and other glass containers being domestic glassware (heading 70.13), but not containers used primarily for the commercial conveyance or packing of goods. The relevant ENs for heading 70.13, provide in pertinent part: This heading covers the following types of articles, most of which are obtained by pressing or blowing in moulds: Table or kitchen glassware, e.g. drinking glasses, goblets, tankards, decanters, infants’ feeding bottles, pitchers, jugs, plates, salad bowls, sugar- bowls, sauce-boats, fruit-stands, cake-stands, hors d’oeurvres dishes, bowls, basins, egg-cups, butter dishes, oil or vinegar cruets, dishes (for serving, cooking, etc.), stew-pans, casseroles, trays, salt cellars, sugar sifters, knife- rests, mixers, table hand bells, coffee-pots and coffee-filters, sweetmeat boxes, graduated kitchenware, plate warmers,
The matter is protestable under 19 U.S.C. § 1514(a)(2) as a decision on classification. The protest was timely filed, within 180 days of liquidation of the first entry for entries made on or after December 18, 2004. (Miscellaneous Trade and Technical Corrections Act of 2004, Pub.L. 108-429, § 2103(2)(B)(ii),(iii) (codified as amended at 19 U.S.C. § 1514(c)(3) (2006)).Further Review of Protest No. 2704-18-101165 was properly accorded to protestant pursuant to 19 C.F.R. § 174.24(b) because the decision against which the protest was filed is alleged to involve questions of law or fact which have not been ruled upon by the Commissioner of Customs or his designee, or by the courts.Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be “determined according to the terms of the headings and any relative section or chapter notes.” In the event that the goods cannot be classified solely on the basis of GRI 1 and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may be applied in order.1 BKR has a patent for the sleeves. See Patent Registration No. D672,609.2 BKR has a patent for the caps. See Patent Registration No. US D672,238 S.3 BKR has a patent for the cosmetic caps. See Patent Registration No. 9,681,732 B2.The 2017 HTSUS provisions under consideration in this case are as follows:7010: Carboys, bottles, flasks, jars, pots, vials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass7010.90: Other:7010.90.50: Other containers (with or without their closures)Of a capacity exceeding 0.473 liter but not exceeding 1 liter:7010.90.5019: Other7013: Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018):Glassware of a kind used for table (other