CLA-2 CO:R:C:G 084125 JMH
Mr. Bernard D. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883
RE: Reconsideration of NY 833486, silver plated brass bottle
stopper
Dear Mr. Liberati:
We have been asked to reconsider New York Ruling 833486 (NY
833486), dated December 7, 1988.
FACTS:
The articles in question are silver plated brass bottle
stoppers imported from Taiwan by Leeber Limited of Wilmington,
Delaware. NY 833486 classified these items within subheading
7418.10.10, of the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), as "Table, kitchen or other household
articles and parts thereof, of copper...Coated or plated with
precious metal..." It is suggested that the silver plated brass
bottle stoppers' should be classified within subheading
8309.90.00, HTSUSA, as "Stoppers, caps and lids...of base
metal....Other..."
ISSUE:
Whether the silver plated brass bottle stoppers be
classified within subheading 7418.10.10, HTSUSA as "Table,
kitchen or other household articles and parts thereof, of
copper...Coated or plated with precious metals...", or within
subheading 8309.90.00, HTSUSA, as "Stoppers, caps and lids...of
base metal....Other..."?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUSA, states in part that "for legal purposes, classification
-2-
shall be determined according to the terms of the headings and
any relative section or chapter notes and according to the
following provisions..." The two headings in contention are
heading 7418 and 8309, HTSUSA. These heading describe:
7418 Table, kitchen or other household articles and
parts thereof, of copper...
7418.10.10 Coated or plated with precious metals...
* * * * * * * * * * * * *
8309 Stoppers, caps and lids (including crown
corks, screw caps and pouring stoppers),
capsules for bottles...and parts thereof, of
base metal...
8309.90.00 Other...
GRI 3(a), HTSUSA, one of the "following provisions" requires
that when two headings are applicable the most specific heading
is preferred. It is the opinion of this office that heading
8309 which describes "Stoppers, caps and lids...of base metal..."
is more specific. Therefore, the appropriate classification for
the brass bottle stoppers is within subheading 8309.90.00,
HTSUSA.
HOLDING:
When more than one heading is applicable for the
classification of merchandise, the most specific heading is
preferred. Subheading 8309.90.00, HTSUSA, which describes
"Stoppers, caps and lids...of base metal..." is more specific
than "Table, kitchen or other household articles and parts
thereof, of copper..." of subheading 7418.10.10, HTSUSA.
Therefore, the appropriate classification is within subheading
8309.90.00, HTSUSA.
Since NY 833486 no longer reflects the position of the
Customs Service, it is revoked pursuant to Section 177.9(d)(1) of
the Customs Regulations.
Sincerely,
John Durant, Director
Commercial Rulings Division