CLA-2 RR:CR:GC 961497 JAS
Port Director of Customs
1624 E. 7th. Ave., Suite 101
Tampa, FL 33605
RE: PRD 1801-97-100144; System Humidor, Cigar Humidification System; Vented Plastic Tray with Foam Insert for Humidity Control; Article of Plastic, Humidity Regulator, Automatic Regulating or Controlling Instrument or Apparatus, Heading 9032
Dear Port Director:
This is our decision on Protest 1801-97-100144, filed
against your classification under the Harmonized Tariff Schedule
of the United States (HTSUS), of a device incorporated in a
plastic box for controlling humidity. The entry was liquidated
on November 7, 1997, and this protest timely filed on December 3,
1997.
FACTS:
The article under consideration, invoiced as a system
humidor, is a plastic box incorporating a vented plastic tray
with foam insert to form a cigar humidor. By adding or removing
water to or from the foam, the user can control the level of
humidity in the box. The system humidor and a bottle of mineral
water are pictured in submitted literature inside a larger wood
box which was a part of this importation. The classification of
the larger box and mineral water is not in issue here. The
invoice also lists hygrometers which actually measure humidity
levels. However, these devices are available options, but were
not a part of this importation. No sample was provided and there
is no further description of this merchandise.
The system humidor was entered under a provision in HTS
heading 9032, for automatic regulating or controlling instruments
and apparatus. The protestant supports this classification on
the basis that the foam insert component "regulates" the amount
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of moisture in the humidor. You determined that the system
humidor lacked measuring, controlling and starting/stopping
devices required of goods of heading 9032. You liquidated the
entry under an HTS provision for articles of plastics, in heading
3926.
ISSUE:
Whether the system humidor is a good of heading 9032.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
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. 54 Fed. Reg.
35127, 35128 (Aug. 23, 1989).
Relevant ENs at p. 1660 list humidity regulators as goods of
heading 9032. However, ENs on p. 1659 indicate that automatic
control apparatus of heading 9032 form part of complete automatic
control systems and consist essentially of a device for measuring
the variable (flow, level, pressure, temperature, etc.) To be
controlled, a control device for comparing the measured value
with the desired value, and which also activates a
starting/stopping device. The system humidor does not meet this
description and is not a good of heading 9032.
Heading 3926 covers articles of plastics, not elsewhere
specified or included in the HTSUS. In the absence of a more
specific provision, the system humidor is provided for in heading
3926.
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HOLDING:
Under the authority of GRI 1, the system humidor is provided
for in heading 3926. It is classifiable in subheading
3926.90.98, HTSUS.
The protest should be DENIED. In accordance with Section
3A(11)(b) of Customs Directive 099 3550-065, dated August 4,
1993, Subject: Revised Protest Directive, you should mail this
decision, together with the Customs Form 19, to the protestant no
later than 60 days from the date of this letter. Any
reliquidation of the entry or entries in accordance with the
decision must be accomplished prior to mailing 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 to the public via the Diskette Subscription Service, the
Freedom of Information Act and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division