CLA-2 RR:CR:GC 959639 PH

Port Director
U.S. Customs Service
33 New Montgomery Street, # 1501
San Francisco, CA 94105

RE: Protest 2809-96-100577; various glass containers; conveyance or packing of goods; preserving jars of glass; glassware for table, kitchen, toilet, office, indoor decoration; household storage articles; principal use; eo nominee; 7010; 7013; EN 70.10; EN 70.13; U.S. Additional Note 1(a); T.D. 96-7; Myers v. United States, CIT Slip Op. 97-75; Group Italglass U.S.A., Inc. v. United States, 17 CIT 226 (1993); Commercial Aluminum Cookware Co. v. United States, 938 F. Supp. 875 (CIT 1996); Kraft, Inc, v. United States, 16 CIT 483 (1992); G. Heilman Brewing Co. v. United States, 14 CIT 614 (1990); United States v. Carborundum Company, 63 CCPA 98, C.A.D. 1172, 536 F. 2d 373 (1976), cert. denied, 429 U.S. 979 (1976)

Dear Port Director:

This is in response to Protest 2809-96-100577, which pertains to the tariff classification of certain articles of glass under the Harmonized Tariff Schedule of the United States (HTSUS). Pictorial representations were submitted for our review.

FACTS:

The merchandise consists of various glassware, as described in the following table (based on the invoices for the merchandise, pictorial representations, and information obtained from the broker). Other pieces of glassware were imported under the protested entries but were liquidated under subheading 7010.90.30 or 7010.90.50, HTSUS, free of duty; this ruling does not address whether the classification of those items (00913S, 00914S, 00915S, 02296Q, 02325P, 03468P, 03469Q, 03927Q, 04432P, 05060P, 05179Q, 05210P, 05339S, 05468P, and 05505Q) was correct. Entered value for the glassware under protest ranges from $.24 to $9.97 per piece.

(Two kinds of stoppers (items 01576T, of glass and cork, and 03590S, entirely of cork with a mushroom shape) were also imported under the protested entries with classification in subheadings 4503.10.60 and 7013.99.40, HTSUS, respectively. However, no objection to the classification of the stoppers is made in the protest (see 19 U.S.C. 1514(c)(1), requiring a protest to set forth "distinctly and specifically ... each decision ... as to which protest is made[,] each category of merchandise affected ... [,] [and] the nature of each objection and the reasons therefor"; see also 19 CFR 174.13 requiring a protest to contain, among other things, "[t]he nature of, and justification for the objection set forth distinctly and specifically with respect to each category, payment, claim, decision, or refusal"). Therefore, this ruling does not address whether the classification of the stoppers was correct; however, for future reference, it is noted that stoppers of cork, such as item 03590S, are classifiable under heading 4503 and stoppers of glass and cork in which the glass gives the stopper its essential character and the cork is a subsidiary part (it is not clear whether this is the case of item 01576T) are classifiable under subheading 7010.20, HTSUS (see EN 45.03 and Commercial Aluminum Cookware Co. v. United States, 938 F. Supp. 875 (CIT 1996)).)

Code/Ref. Denomination & Size Description

00258P Vaso Orcio 212 [ml.; unless otherwise indicated, this figure represents milliliters] Standard "jelly jar" shape, no neck, large opening, threaded for lid.

00268P Vaso Orcio 580 Standard "jelly jar" shape, no neck, large opening, threaded for lid.

00487P Bott. Feldflasche 250 Globular shape with relatively small base (the base appears to be of very thick glass), small narrow, short neck, small opening, rim (does not appear to be fitted with a glass stopper), similar in appearance to a vase. [Pictorial representation unclear.] [In entry ... 107-2; the same item in entry ... 953-0 appears to have been classified and liquidated under subheading 7010.90.50.]

01025S Bott. Torre Lt. 6 Four sides, each side merges into round neck, tall, rim, faucet near bottom. [In entry ... 171-8; the same item in entry ... 953-0 appears to have been classified and liquidated under subheading 7010.90.50.]

03421P Bott. Borduno 500 Cylindrical shape, tall, long neck, rim.

03613P Bott. Quadra Ligistro 750 Four sides, moderate length neck, rim.

03761P Bott. Duca 250 Four sides, tall, long neck, rim.

03762P Bott. Duca 200 Four sides, tall, long neck, rim.

03763P Bott. Duca 500 Four sides, tall, long neck, rim.

03918P Bott. Hector 500 One side straight, elsewhere sides rounded with gradual curve, tall, long neck, rim.

03919Q Bott. Trinidad 500 Globular shape with large flat base, long neck, rim.

04018S Bott. Torre Lt. 2 Four sides, each side merges into round neck, tall, rim, faucet near bottom.

04132P Bott. Trinidad 500 Globular shape with large flat base, long neck, rim (dark green in color, as distinguished from 03919Q which is clear).

05012P Bott. Auflora Egizia 500 Cruet, rounded body, long neck, lip, one handle.

05153P Bott. Triangulare 500 Three sides, with the sides diminishing in width upwards, creating a triangular shape, base forms a triangle with rounded edges, tall, long neck, rim.

05229P Bott. Bellissima 375 Cylindrical shape, tall and narrow, long neck, rim.

05354S Bott. MG Bord Francese Lt. 6 Cylindrical shape, moderate length neck, rim.

05379Q Bott. MG Bord Francese Lt. 2 Cylindrical shape, moderate length neck, rim.

05427P Bott. Grande Dame Carre 200A Four sides, with the sides diminishing in width upwards, base forms a square with rounded edges, tall, long neck, rim.

05428P Bott. Grande Dame Ovale 200A Conical shape (with very gradual diminishing of diameter upwards), tall, long neck, rim.

05430P Bott. Grande Dame Triangulaire 200A Three sides, with the sides diminishing in width upwards, creating a triangular shape, base forms a triangle with rounded edges, tall, long neck, rim.

05568P [or] 05568A Bott. Bord Fut 5 500 Cylindrical shape, tall and narrow, long neck, rim.

06029P Bott. Bordundo 500 Cylindrical shape, tall, long neck, rim (light green/gold in color, as distinguished from 03421P which is clear).

Four entries, of November 15 through December 15, 1995, are included in the protest. The entries were liquidated on March 29, 1996, with classification of the protested articles under subheading 7013.39.20 or 7013.39.60, HTSUS (depending on value).

On May 7, 1996, the importer protested, stating in block 9 of the protest form ("DETAILED REASONS FOR PROTEST AND/OR FURTHER REVIEW"):

I RESPECTFULLY REQUEST A FULL DUTY REFUND FOR THESE REASONS:

1. T.D. 96-7[;] 2. Documentary evidence presented by [the protestant][; and] 3. Mdse [used] for packing/conveyance[.]

The Customs Protest and Summons Information Report (Customs Form 6445) prepared by the Import Specialist states that the importer's position is that:

No imported bottles are dutiable and all bottles are classifiable as 7010.92.50/Free. ... All bottles are imported empty and sold to customers that fill them. ...

Further review was requested and granted.

The competing headings, as of the time under consideration, are as follows:

7010: [c]arboys, 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.

The 1995 general column one rate of duty for goods classifiable under subheading 7010.90.20 (... [o]ther: ... [c]losures imported separately; containers (with or without their closures) of a kind used for the conveyance or packing of perfume or other toilet preparations; ...: [p]roduced by automatic machine) is 3.5% ad valorem. Goods classifiable under subheading 7010.90.50 (... [o]ther: ... [o]ther containers (with or without their closures)) receive duty-free treatment.

7013: [g]lassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018).

The 1995 general column one rate of duty for goods classifiable under subheading 7013.39.20 (... [g]lassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: ... [o]ther: ... [o]ther: [v]alued not over $3 each) is 29.2% ad valorem. The 1995 general column one rate of duty for goods classifiable under subheading 7013.39.60 (... [g]lassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: ... [o]ther: ... [o]ther: ... [v]alued over $3 each: ... [o]ther: ... [v]alued over $5 each) is 7.2% ad valorem. The 1995 general column one rate of duty for goods classifiable under subheading 7013.99.50 (... [o]ther glassware: ... [o]ther: ... [o]ther: ... [o]ther: ... [v]alued over $.30 but not over $3 each) is 30% ad valorem.

ISSUE:

Are the various pieces of glassware classifiable as containers of a kind used for the conveyance or packing of goods, preserving jars of glass, or glassware of a kind used for decoration or similar purposes?

LAW AND ANALYSIS:

Initially, we note that the protest was timely filed (i.e., within 90 days after but not before the notice of liquidation; see 19 U.S.C. 1514(c)(3)(A)) and the matter protested is protestable (see 19 U.S.C. 1514(a)(2) and (5)).

The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states, in pertinent part, that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes.

The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the ENs should always be consulted. See T.D. 89-80, published in the Federal Register August 23, 1989 (54 FR 35127, 35128).

The provision for preserving jars of glass in heading 7010 is an eo nomine provision (Myers v. United States, CIT Slip Op. 97-75, decided June 17, 1997). The provision in heading 7010 for containers "of a kind used" for the conveyance or packing of goods and the provision in heading 7013 for glassware "of a kind used" for table or kitchen purposes are "principal use" provisions (Group Italglass U.S.C., Inc. v. United States, 17 CIT 226 (1993)). Merchandise which is properly classifiable under heading 7010 cannot be classified under heading 7013, because of the specific parenthetical provision to that effect in heading 7013 (Myers, supra).

The provision for preserving jars of glass in heading 7010 was considered in Myers, supra. That case concerned jars with wire bail and rubber ring closure systems. The Court found the jars to be classifiable under the provision for "preserving jars of glass" in heading 7010. The Court concluded that:

The three fundamental feature[s] which distinguish preserving' jars from packing and conveyance' jars and storage' jars are: (1) the thickness of the glass in the walls of the jars; (2) the jar's ability to form and maintain a hermetic seal; and (3) the jar's potential for reuse as a canning or preserving jar.

In this case, with the possible exception of items 00258P and 00268P which are addressed below, although the walls of the glass containers may be composed of thick glass, they have no ability to form and maintain a hermetic seal, nor is there any indication that the containers have potential for reuse as canning or preserving jars. The containers in this case are not "preserving jars of glass" and may not be classified under that provision.

The other competing provisions (containers of glass of a kind used for the conveyance or packing of goods in heading 7010 and glassware of a kind used for table or kitchen decoration or similar purposes in heading 7013) are "use" provisions (see above). If an article is classifiable according to the use of the class or kind of goods to which it belongs, as is true of these provisions, Additional U.S. Rule of Interpretation 1(a), HTSUS, provides that:

In the absence of special language or context which otherwise requires-- (a) a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use.

In other words, the article's principal use in the United States at the time of importation determines whether it is classifiable within a particular class or kind (principal use is distinguished from actual use; a tariff classification controlled by the latter is satisfied only if such use is intended at the time of importation, the goods are so used and proof thereof is furnished within 3 years after the date the goods are entered (U.S. Additional Note 1(b); 19 CFR 10.131 - 10.139); as stated above, the competing provisions are principal use provisions, not actual use provisions).

The Courts have provided factors, which are indicative but not conclusive, to apply when determining whether merchandise falls within a particular class or kind. They include: general physical characteristics, expectation of the ultimate purchaser, channels of trade, environment of sale (accompanying accessories, manner of advertisement and display), use in the same manner as merchandise which defines the class, economic practicality of so using the import, and recognition in the trade of this use. (See Kraft, Inc, v. United States, 16 CIT 483 (1992), G. Heilman Brewing Co. v. United States, 14 CIT 614 (1990), and United States v. Carborundum Company, 63 CCPA 98, C.A.D. 1172, 536 F. 2d 373 (1976), cert. denied, 429 U.S. 979 (1976).)

In applying Additional U.S. Rule of Interpretation 1(a) and the above cases to heading 7010, it is Customs position that, as a general rule, a glass article's physical form will indicate its principal use and thus to what class or kind it belongs. However, should an exception arise so that an article's physical form does not indicate to what class or kind it belongs or its physical form indicates it belongs to more than one class or kind, Customs considers the other enumerated principal use criteria.

The EN for heading 7010 is helpful in this analysis. EN 70.10 states, in pertinent part: "This heading covers all glass containers of the kind commonly used commercially for the conveyance or packing of liquids or of solid products (powders, granules, etc.). ..." The key phrase in the quoted material is "commonly used commercially for the conveyance or packing" of liquids or solid products. The root word of "commercially" is commerce which is described as the exchange or buying and selling of commodities. The Random House Dictionary of the English Language (1973), p. 295, and Webster's New World Dictionary (3rd Coll. Ed.) (1988), p. 280. The root word of "conveyance" is convey which is described as to carry, bring or take from one place to another; transport; bear. Supra, at p. 320 and p. 305, respectively.

Based on the above authorities Customs issued Treasury Decision (T.D.) 96-7 which, among other things, adopted certain criteria as indicative, but not conclusive, of whether a particular glass article qualifies as part of the class "containers of glass of a kind used for the conveyance or packing of goods" in heading 7010 or the class "glassware of a kind used for table or kitchen purposes; glass storage articles" in heading 7013. According to the "EFFECTIVE DATE" section of T.D. 96-7, "[a]ny changes in tariff classification resulting from the implementation of these guidelines and any revocation of inconsistent rulings will be effective regarding merchandise entered for consumption or withdrawn from a warehouse for consumption on or after February 2, 1996." The protested entries were prior to February 2, 1996. However, insofar as the criteria described in T.D. 96-7 for indicating whether glassware qualifies as part of the class of containers used for the conveyance or packing of goods or for table or kitchen purposes as glass storage articles are concerned, those criteria were compiled from Court cases, ENs, and rulings in existence prior to the effective date of the T.D. (e.g., the criteria in the T.D. for glassware of a kind used for table or kitchen purposes; glass storage articles, were used in HRLs 953952, dated September 21, 1994, and 956470, dated September 28, 1994). Therefore, the criteria in T.D. 96-7 are relevant for determining the classification of the glassware under consideration.

The criteria in T.D. 96-7 for containers of glass of a kind used for the conveyance or packing of goods in heading 7010 are:

1. [The container] [g]enerally [has] a large opening, a short neck (if any) and as a rule, a lip or flange to hold the lid or cap, [is] made of ordinary glass (colourless or coloured) and [is] manufactured by machines which automatically feed molten glass into moulds where the finished articles are formed by the action of compressed air;

2. The ultimate purchaser's primary expectation is to discard/recycle the container after the conveyed or packed goods are used;

3. [The container is] [s]old from the importer to a wholesaler/distributor who then packs the container with goods;

4. [The container is] [s]old in an environment of sale that features the goods packed in the container and not the jar itself;

5. [The container is] [u]sed to commercially convey foodstuffs, beverages, oils, meat extracts, etc.;

6. [The container is] [c]apable of being used in the hot packing process; and

7. [The container is] [r]ecognized in the trade as used primarily to pack and convey goods to a consumer who then discards the container after this initial use.

Applicability of the foregoing criteria to the merchandise is as follows. All of the articles appear to be manufactured by automatic machines from ordinary glass. Items 00258P and 00268P have relatively large openings, no necks, and are threaded to "hold" a lid or cap. An ultimate purchaser's primary expectation would be to discard or recycle the articles after the conveyed or packed goods are used (note that the articles are configured for twist-on lids which do not allow the repetitive, extremely easy, opening and closing that is allowed by a cork lid (compare to other items discussed below)). The protestant states that the containers are sold from the importer to a customer who fills them; both bottles are of this kind (we emphasize, as stated above (citing Italglass, supra), that the competing tariff provisions are principal use provisions, not actual use provisions). There is no evidence as to whether the containers are emphasized over the goods packed in them, but the physical form of the articles (standard "jelly jar" shape, no neck, large opening, threaded for lid) indicates that this is not so. The criterion of commercial use to convey foodstuffs, etc., is addressed by the other criteria (see above and below). There is no evidence that the containers are capable of being used in the hot packing process. The physical form of the articles (see above) indicates that the containers are used to pack and convey goods to a consumer who discards them after their initial use. On the basis of these criteria, we conclude that these articles are principally used for the conveyance or packing of goods. These articles are properly classifiable under heading 7010 and, therefore, may not be classified under heading 7013 (see above, citing Myers, supra). Items 00258P and 00268P are classifiable as containers of glass of a kind used for the conveyance or packing of goods in subheading 7010.90.50, HTSUS.

Items 01025S, 04018S, 05354S, and 05379Q are large containers (2 or 6 liters), have moderate length necks and, although they have rims, are not configured to "hold" a lid or cap, other than a cork or similar closure (additionally, items 01025S and 04018S have faucets near the bottom). An ultimate purchaser's primary expectation would not be to discard or recycle the articles after the conveyed or packed goods, if any, are used, as evidenced by the fact that each item is configured only for a cork or similar lid, and such lids allow for repetitive, extremely easy, opening and closing, a feature indicating reusability, and, in the case of items 01025S and 04018S, there is a faucet near the bottom, also allowing for repetitive and convenient reuse. The protestant states that the containers are sold from the importer to a customer who fills them (as emphasized above, the competing tariff provisions are principal use provisions, not actual use provisions). There is no evidence as to whether the containers are emphasized over the goods packed in them, but the physical form of the articles (large size, and equipped with faucets in the case of items 01025S and 04018S) indicates that this is so. The criterion of commercial use to convey foodstuffs, etc., is addressed by the other criteria (see above and below). There is no evidence that the containers are capable of being used in the hot packing process. The physical form of the articles (see above) indicates that rather than using the container to pack and convey goods to a consumer who discards them after their initial use, the containers, and not their contents, are emphasized to customers. On the basis of these criteria, we conclude that these articles are not principally used for the conveyance or packing of goods. Classification under heading 7010 is precluded.

Items 03421P, 05229P, 05428P, 05568A, and 06029P are elongated jars with relatively small openings, very long necks and, although they have rims, are not configured to "hold" a lid or cap, other than a cork or similar closure. Items 03613P, 03761P, 03762P, 03763P, 03918P, 05153P, 05427P, and 05430P are jars with geometrical shapes (3 or 4-sided, or straight on one side and rounded elsewhere), with relatively small openings, long necks (except in the case of item 03613P which has a moderate length neck) and, although they have rims, are not configured to "hold" a lid or cap, other than a cork or similar closure. An ultimate purchaser's primary expectation would not be to discard or recycle the articles after the conveyed or packed goods, if any, are used, as evidenced by the fact that each item is configured only for a cork or similar lid, and such lids allow for repetitive, extremely easy, opening and closing, a feature indicating reusability, as well as the unusual geometrical shape in the last eight items. The protestant states that the containers are sold from the importer to a customer who fills them (as emphasized above, the competing tariff provisions are principal use provisions, not actual use provisions). There is no evidence as to whether the containers are emphasized over the goods packed in them, but the physical form of the articles (elongated and/or special geometrical shapes) indicates that this is so. The criterion of commercial use to convey foodstuffs, etc., is addressed by the other criteria (see above and below). There is no evidence that the containers are capable of being used in the hot packing process. The physical form of the articles (see above) indicates that rather than using the containers to pack and convey goods to a consumer who discards them after their initial use, the containers, and not their contents, are emphasized to customers. On the basis of these criteria, we conclude that these articles are not principally used for the conveyance or packing of goods. Classification under heading 7010 is precluded.

Items 00487P, 03919Q, and 04132P have globular shapes with relatively small openings, long necks (item 00487P has a small narrow, short neck) and, although they have rims, are not configured to "hold" a lid or cap, other than a cork or similar closure. Item 05012P has a larger opening but, as a cruet, is not configued to "hold" a lid or cap, other than a cork or similar closure. An ultimate purchaser's primary expectation would not be to discard or recycle the articles after the conveyed or packed goods, if any, are used, as evidenced by the fact that the items are configured only for a cork or similar lid, and such lids allow for repetitive, extremely easy, opening and closing, a feature indicating reusability, and that item 05012P is in the form a cruet, a storage article with a handle, items 03919Q and 04132P have shapes similar to a cruet, and item 00487P has a shape similar to a vase. The protestant states that the containers are sold from the importer to a customer who fills them, (as emphasized above, the competing tariff provisions are principal use provisions, not actual use provisions). There is no evidence as to whether the containers are emphasized over the goods packed in them, but the physical form of the articles (in the shape of a cruet, used for table or kitchen storage of food, in the case of item 05012P, globular with long necks, similar to the shape of a cruet, in the cases of items 03919Q and 04132P, and globular, similar to the shape of a vase, in the case of item 00487P) indicates that this is so. The criterion of commercial use to convey foodstuffs, etc., is addressed by the other criteria (see above and below). There is no evidence that the containers are capable of being used in the hot packing process. The physical form of the articles (see above) indicates that rather than using the containers to pack and convey goods to a consumer who discards them after their initial use, the containers, and not their contents, are emphasized to customers. On the basis of these criteria, we conclude that these articles are not principally used for the conveyance or packing of goods. Classification under heading 7010 is precluded.

All of the foregoing articles (not including items 00258P and 00268P, see above) are classified under heading 7013. The protestant provides no evidence regarding the principal use of the items, but (except for item 00487P, addressed below) many of the criteria used in the analysis of the applicability of heading 7010 support principal use as household storage articles (see above, e.g., lids (and in two cases, faucets) allow for repetitive, extremely easy, opening and closing; when sold filled, the physical form shows that the container, not the contents, is emphasized; see also the criteria stated in T.D. 96-7 for glassware of a kind used for table or kitchen purposes (glass storage articles), and EN 70.13, which specifically enumerates as exemplars of table or kitchen glassware under this heading, "decanters", "pitchers", "jugs", and "oil or vinegar cruets"). Accordingly, items 01025S, 03421P, 03613P, 03761P, 03762P, 03763P, 03918P, 03919Q, 04018S, 04132P, 05012P, 05153P, 05229P, 05354S, 05379Q, 05427P, 05428P, 05430P, 05568A, and 06029P are principally used to store food material and are classifiable as glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics, in subheading 7013.39.20 or 7013.39.60, HTSUS, depending on value.

In the case of item 00487P the pictorial representation is unclear. However, the item appears to have the shape of a vase (alternatively, it may be a decorative perfume bottle or similar container used for storage of perfume or other toilet articles in the home; if so, we note that the item does not appear to be fitted with a glass stopper). In either case, it is classifiable as other glassware of a kind used for toilet or indoor decoration or similar purposes, valued over $0.30 but not over $3 each, in subheading 7013.99.50, HTSUS. HOLDING:

Two of the pieces of glassware (items 00258P and 00268P) are classifiable as containers of glass of a kind used for the conveyance or packing of goods in subheading 7010.90.50, HTSUS. Except for item 00487P, the remaining pieces of glassware (items 01025S, 03421P, 03613P, 03761P, 03762P, 03763P, 03918P, 03919Q, 04018S, 04132P, 05012P, 05153P, 05229P, 05354S, 05379Q, 05427P, 05428P, 05430P, 05568A, and 06029P) are classifiable as glassware of a kind used for table (other than drinking glasses) or kitchen purposes, in subheading 7013.39.20 or 7013.39.60, HTSUS, depending on value. Item 00487P is classifiable as other glassware of a kind used for toilet or indoor decoration or similar purposes, in subheading 7013.99.50, HTSUS.

The protest is GRANTED IN PART (as to items 00258P and 00268P) and DENIED IN PART (as to all other items). In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed, with the Customs Form 19, by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act, and other public access channels.

Sincerely,

John Durant, Director,
Commercial Rulings Division