Porcelain sake servers; Reconsideration NYR 865512; GRI 1; 6911.10.41; decanter

HQ 950715 February 13, 1992 CLA-2 CO:R:C:M 950715 KCC CATEGORY: Classification TARIFF NO.: 6911.10.80 Mr. Gary Mizumoto James J Boyle & Co. 2525 Corporate Place #100 Monterey Park, California 91754 RE: Porcelain sake servers; Reconsideration NYR 865512; GRI 1; 6911.10.41; decanter Dear Mr. Mizumoto: This is in reference to your letter dated September 20, 1991, to Customs in New York, on behalf of Taiko Enterprises Corp., requesting reconsideration of New York Ruling (NYR) 865512 dated August 6, 1991, concerning the tariff classification of porcelain sake servers under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter and samples were forwarded to this office for a response. FACTS: The articles under consideration are porcelain sake servers valued at $1.17 to $2.44 per server. A sample of the server measures approximately 5 1/4 inches in height. NYR 865512 classified the porcelain sake servers under subheading 6911.10.80, HTSUS, which provides for other tableware and kitchenware of porcelain or china. NYR 865512 stated that the sake server is not a decanter classifiable under subheading 6911.10.41, HTSUS. NYR 865512 stated that a decanter is commonly defined as "a decorative bottle, usually with a stopper, used to pour out wine, etcetera. Further, the act of 'decanting' connotes pouring out liquid from the original bottle, in which it is usually stored, into another container." You contend that the sake servers are properly classified as decanters under subheading 6911.10.41, HTSUS. You describe the porcelain sake decanter as a decorative bottle used to store and heat sake prior to serving. You state that the sake servers meet the definition of a decanter as found in Webster's Dictionary: a vessel used to decant liquors or for receiving decanted liquors. Webster's Dictionary also defines decant as: to pour off gently; also to pour from one vessel into another. You state that decanters for wines are available which do not have stoppers. As an example, you describe the type of wine decanter brought to a restaurant table as a decanter without a stopper. ISSUE: Are the porcelain sake servers properly classified under subheading 6911.10.41, HTSUS, as decanters, or under subheading 6911.10.80, HTSUS, as other tableware and kitchenware of porcelain or china? LAW AND ANALYSIS: The porcelain sake servers are properly classified under subheading 6911.10, HTSUS, which provides for "Tableware, kitchenware, other household articles and toilet articles, of porcelain or china...Tableware and kitchenware...Other...Other... Other." The issue is whether the sake server is defined as a "decanter" for tariff purposes. The term "decanter" is not defined in the HTSUS or the Explanatory Notes of the Harmonized Commodity Description and Coding System (HCDCS), which are looked to for the proper interpretation of the HTSUS. Tariff terms are construed in accordance with their common and commercial meaning. Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982). The Random House College Dictionary (1986), defines decanter as: 1. a bottle used for decanting. 2. a vessel, usually an ornamental glass bottle, for holding and serving wine, brandy or the like. The Random House College Dictionary defines decant as: 1. to pour (wine or other liquid) gently so as not to disturb the sediment. 2. to pour (a liquid) from one container to another. The porcelain sake server is not considered a decanter for tariff purposes. A decanter is commonly defined and pictured in dictionaries as a decorative bottle usually with a lid or stopper. A decanter is used to serve as well as hold or store a liquid. You contend that the sake server is similar to a wine decanter which does not have a stopper used in restaurants. However, this type of container is generally referred to as a wine carafe. We agree that the wine carafe is similar to the sake server with the main difference being in the sizes of the containers. A decanter differs from a wine carafe and sake server. The wine carafe and sake server are used to serve an alcoholic liquid during an occasion. After the occasion is over, the carafe and sake server are cleaned out and stored without holding or storing any liquid. The wine carafe and sake server are not designed to store liquid, whereas a decanter functions as a storage vessel. Accordingly, the porcelain sake server is not classified as a decanter under subheading 6911.10.41, HTSUS. HOLDING: The porcelain sake servers are properly classified under subheading 6911.10.80, HTSUS, as "Tableware, kitchenware, other household articles and toilet articles, of porcelain or china...Tableware and kitchenware...Other...Other...Other... Other." NYR 865512 is affirmed. Sincerely, John Durant, Director Commercial Rulings Division