Reconsideration of NY D84883; Thermal gravy server

HQ 964889 March 18, 2002 CLA-2 RR:CR:GC 964889 KBR CATEGORY: Classification TARIFF NO.: 9617.00.10 Mr. Ed Jordan Expeditors International 5200 West Century Boulevard, 6th Floor Los Angeles, CA 90045 RE: Reconsideration of NY D84883; Thermal gravy server Dear Mr. Jordan: This is in reference to your letter of August 30, 2000, to the Customs National Commodity Specialist Division, requesting reconsideration of New York Ruling Letter (NY) D84883, issued to you by that office on December 18, 1998, concerning the classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of a thermal gravy server and a 27 piece kitchen organizer. This ruling concerns only the thermal gravy server. We have reviewed the prior ruling and have determined that the classification provided for the thermal gravy server is incorrect. Pursuant to sections 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice was published on February 13, 2002, in Vol. 36, No. 7 of the Customs Bulletin, proposing to modify NY D84883. No comments were received in response to that notice. This ruling modifies NY D84883 by providing the correct classification for the thermal gravy server. FACTS: The product is a thermal, 2-cup capacity gravy server, part # 1723. The thermal gravy server has a plastic exterior and a plastic screw top cover. The base of the thermal server is lined on the inside with a thin sheet of glass to provide insulation. The thermal server has a vacuum, double-walled glass inner liner. NY D84883 classified the article in subheading 3924.10.50, HTSUS, which provides for tableware, kitchenware, other household articles, of plastics: other. In your submission dated April 29, 1999, you stated that the thermal gravy server was not described fully in the original ruling request dated November 10, 1998. You stated that the description of the article should have included that the article had a vacuum, double-walled glass inner liner. Examination of the sample of the article you submitted revealed that the article was a vacuum vessel. We have reviewed NY D84883 and determined that the classification of the thermal gravy server is incorrect. This ruling sets forth the correct classification. ISSUE: What is the correct classification of the thermal gravy server? 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). The systematic detail of the HTSUS is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. In interpreting the headings and subheadings, Customs looks to the Harmonized Commodity Description and Coding System Explanatory Notes (EN). Although not legally binding, they provide a commentary on the scope of each heading of the HTSUS. It is Customs practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The HTSUS provisions under consideration are as follows: 3924 Tableware, kitchenware, other household articles and toilet articles, of plastics: 3924.10 Tableware and kitchenware: 3924.10.50 Other 9617.00 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners: Vessels: 9617.00.10 Having a capacity not exceeding 1 liter The EN for 96.17 states that the heading covers: Vacuum flasks and other similar vacuum vessels, provided they are complete with the cases. This group includes vacuum jars, jugs carafes, etc., designed to keep liquids, food or other products at fairly constant temperature, for reasonable periods of time. These articles consist of a double-walled receptacle (the inner), generally of glass, with a vacuum created between the walls, and a protective outer casing of metal, plastics or other material, sometimes covered with paper, leather, leathercloth, etc. The space between the vacuum container and the outer casing may be packed with insulating material (glass fibre, cork, or felt). In the case of vacuum flasks the lid can often be used as a cup. Customs based its determination in NY D84883, on the information originally provided. Customs was not provided with information concerning the vacuum, double-walled glass inner liner of the article. After Customs received the additional information and the sample, the Customs laboratory confirmed that the article had a vacuum, double-walled glass inner liner. Customs found in NY A86506 dated October 8, 1996, that a thermal carafe with an vacuum, double-walled inner glass liner was properly classified in subheading 9617.00.10, HTSUS. We find the article in the instant case to be similar to that in NY A86506. Therefore, in consideration of the additional information and pursuant to EN 96.17, Customs finds that the correct classification for the thermal gravy server is in subheading 9617.00.10, HTSUS, as vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners: having a capacity not exceeding 1 liter. HOLDING: In accordance with the above discussion, the thermal gravy server is classified in subheading 9617.00.10, HTSUS, as vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners: having a capacity not exceeding 1 liter. NY D84883 dated December 18, 1998, is modified with respect to the thermal gravy server (part number 1723), as set forth herein. The classification of the kitchen organizer is not affected by this ruling. In accordance with 19 U.S.C. § 1625(c), this ruling will become effective sixty (60) days after its publication in the Customs Bulletin. Sincerely, John Durant, Director Commercial Rulings Division