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HQ 084125


February 26, 1990

CLA-2 CO:R:C:G 084125 JMH

CATEGORY: CLASSIFICATION

TARIFF NO.: 8309.90.00

Mr. Bernard D. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883

RE: Reconsideration of NY 833486, silver plated brass bottle stopper

Dear Mr. Liberati:

We have been asked to reconsider New York Ruling 833486 (NY 833486), dated December 7, 1988.

FACTS:

The articles in question are silver plated brass bottle stoppers imported from Taiwan by Leeber Limited of Wilmington, Delaware. NY 833486 classified these items within subheading 7418.10.10, of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as "Table, kitchen or other household articles and parts thereof, of copper...Coated or plated with precious metal..." It is suggested that the silver plated brass bottle stoppers' should be classified within subheading 8309.90.00, HTSUSA, as "Stoppers, caps and lids...of base metal....Other..."

ISSUE:

Whether the silver plated brass bottle stoppers be classified within subheading 7418.10.10, HTSUSA as "Table, kitchen or other household articles and parts thereof, of copper...Coated or plated with precious metals...", or within subheading 8309.90.00, HTSUSA, as "Stoppers, caps and lids...of base metal....Other..."?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUSA, 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 according to the following provisions..." The two headings in contention are heading 7418 and 8309, HTSUSA. These heading describe:

7418 Table, kitchen or other household articles and parts thereof, of copper...

7418.10.10 Coated or plated with precious metals...

8309 Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles...and parts thereof, of base metal...

8309.90.00 Other...

GRI 3(a), HTSUSA, one of the "following provisions" requires that when two headings are applicable the most specific heading is preferred. It is the opinion of this office that heading 8309 which describes "Stoppers, caps and lids...of base metal..." is more specific. Therefore, the appropriate classification for the brass bottle stoppers is within subheading 8309.90.00, HTSUSA.

HOLDING:

When more than one heading is applicable for the classification of merchandise, the most specific heading is preferred. Subheading 8309.90.00, HTSUSA, which describes "Stoppers, caps and lids...of base metal..." is more specific than "Table, kitchen or other household articles and parts thereof, of copper..." of subheading 7418.10.10, HTSUSA. Therefore, the appropriate classification is within subheading 8309.90.00, HTSUSA.

Since NY 833486 no longer reflects the position of the Customs Service, it is revoked pursuant to Section 177.9(d)(1) of the Customs Regulations.

Sincerely,

John Durant, Director
Commercial Rulings Division

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