CLA-2:CO:R:C:G 087732 SR
Mr. Louis S. Shoichet
Siegel, Mandell & Davidson
One Whitehall Street
New York, N.Y. 10004
RE: Beer Stein
Dear Mr. Shoichet:
This is in reference to your letter dated July 23, 1990,
requesting the tariff classification of a beer stein under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). A sample produced in Brazil was provided.
FACTS:
The merchandise at issue is a ceramic beer stein that is
decorated in a military motif. The stein is stated to be other
than of porcelain or china. It measures approximately 9 inches
in height and 4 inches in diameter at the widest point. The
mouth of the stein measures approximately 3 inches in diameter.
The outer surface of the stein is decorated in a military motif
in high relief with a pewter lid permanently attached. The words
"Air Force", "Coast Guard", "Navy", "Army", and "Marines" are
embossed along the base of the stein. The stein weighs 2 pounds
when empty and 4 pounds when full.
ISSUE:
What is the classification of the beer stein at issue?
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LAW AND ANALYSIS:
The classification of goods under the HTSUSA is governed by
the General Rules of Interpretation (GRI), taken in order. GRI 1
provides that classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
Heading 6912.00.41, HTSUSA, provides for ceramic tableware,
other household articles, other than of porcelain or china,
tableware and kitchenware, steins with permanently attached
pewter lids. Subheading 6913.90.50, HTSUSA, provides for
statuettes and other ornamental ceramic articles, other, other,
other.
The Explanatory Notes constitute the official interpretation
of the tariff at the international level. The Explanatory Notes
to heading 6912 state that this heading includes tableware such
as tea or coffee services, beer mugs, cups . . . The Explanatory
Notes to heading 6913 state as follows:
The heading covers:
(A) Articles which have no utility value but are wholly
ornamental, and articles whose only usefulness is to support
or contain other decorative articles or to add to their
decorative effect.
(B) Tableware and other domestic articles only if the
usefulness of the articles is clearly subordinate to their
ornamental character, for example, trays moulded in relief
so that their usefulness is virtually nullified, ornaments
incorporating a purely incidental tray or container usable
as a trinket dish or ashtray, miniatures having no genuine
utility value, etc. In general, however, tableware and
domestic utensils are designed essentially to serve useful
purposes, and any decoration is usually secondary so as not
to impair the usefulness. If, therefore, such decorated
articles serve a useful purpose no less efficiently than
their plainer counterparts, they are classified in heading
6911 or 6912 rather than in this heading.
The inquirer claims that the beer stein is classifiable as
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an ornamental article. His reasons are stated as follows:
In the situation at hand, the stein will be marketed as a
collectible, rather than a food service item, and is
designed in a highly ornamental style at a sacrifice to its
effectiveness as a drinking vessel. The military design
raised in high relief and the eagle decoration on top of the
pewter lid add weight to the stein, making it more difficult
to lift, especially when filled with fluid. The stein is
extremely awkward to drink from. To empty the stein of
liquid, it is necessary to hold it nearly perpendicular to
one's mouth. The operation is made more difficult by the
stein's weight and the necessity of keeping the pewter lid
open while drinking. As a practical matter it is virtually
impossible to avoid spilling liquid on one's self in
attempting to drink from the stein.
The stein at issue is of the same shape and design as most
large beer steins. The inside of the stein is glazed to enable
it to hold liquids. Once opened all the way, the pewter lid
stays open on its own. The stein weighs only 4 pounds when
filled with liquid; certainly the average marine would have no
problem lifting the stein to his mouth. The stein is no more
difficult to use than any other large stein with a lid. The
usefulness of the stein would not be impaired by the military
design.
HOLDING:
The beer stein at issue is classifiable under subheading
6912.00.41, HTSUSA, which provides for ceramic tableware, other
household articles, other than of porcelain or china, tableware
and kitchenware, steins with permanently attached pewter lids.
The rate of duty is 5.5 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division