Reconsideration of New York Ruling Letter (NYRL) 857467 dated October 30, 1990. Flask, liquor; NYRL 857467 modified.

HQ 088841 June 26, 1991 CLA-2 CO:R:C:M 088841 DFC CATEGORY: Classification TARIFF NO.: 7326.90.3000 Mr. Peter Tabur Gifts Darling 425 Main Street #2A P.O. Box 101 Hudson, MA 01749 RE: Reconsideration of New York Ruling Letter (NYRL) 857467 dated October 30, 1990. Flask, liquor; NYRL 857467 modified. Dear Mr. Tabur: In the above referenced letter you were advised that a liquor flask produced in Hong Kong and used to carry liquor on one's person is classifiable under subheading 7326.90.9090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as other articles of iron or steel, other. The applicable rate of duty for this provision is 5.7 percent ad valorem. We have been asked by our New York office to reconsider the result reached in that ruling. FACTS: The body of the flask is made of stainless steel and is soldered together with lead-free solder. It is then chromium plated. When completed, the flask has a genuine leather covering attached to it. The consumer carton is labelled "stainless steel hip flask with genuine leather covering." ISSUE: Is the liquor flask more specifically provided for in a subheading other than under subheading 7326.90.9090, HTSUSA? -2- LAW AND ANALYSIS: Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, and, provided such headings or notes do not otherwise require, according to [the remaining GRI's taken in order]." GRI 6 provides that "[f]or legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires." After further review and noting GRI's 1 and 6, it is our opinion that the liquor flask is specifically provided for under subheading 7326.90.3000, HTSUSA, as containers of steel of a kind normally carried on the person, in the pocket or in the handbag. HOLDING: The liquor flask is dutiable at the rate of 7.8 percent ad valorem under subheading 7326.90.3000, HTSUSA. This notice to you should be considered a modification of NYRL 857467 under 19 CFR 177.9(d). It is not to be applied retroactively to NYRL 857467 (19 CFR 177.9(d) (2) and will not, therefore, affect past transactions for the importation of your merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type NYRL 857467 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, you may, at your discretion notify this office and apply for relief from the binding effects of this decision as may be warranted by the circumstances. Your flask is being returned under separate cover. Sincerely, John Durant, Director Commercial Rulings Division 6cc NY Seaport 1cc Martin Schulberg NY Seaport 1cc Legal Reference 1cc DD Boston cahill library/peh 088841