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HQ 954680

November 16, 1993

CLA-2 CO:R:C:M MMC 954680


TARIFF NO.: 7013.39.20

District Director
U.S. Customs Service
200 East Bay Street
Charleston, South Carolina 29401

RE: Protest No. 1601-93-100079; Glass crocks; 19 CFR 174.12(e), 19 CFR 174.12(f)

Dear District Director:

The following is our decision regarding the request for further review of Protest No. 1601-93-100079, concerning your action in classifying and assessing duty on glass crocks under the Harmonized Tariff Schedule of the United States (HTSUS).


The glass crocks were imported in two different sizes (750ml and 500ml) and colors(black or white). Both sizes have a bale and trigger closure. After the crocks are imported, they are filled with cheese and placed into a gift box either as a single item or with other food items. The finished gift box is then sold to retailers for either sale to the public or to large companies to be given as employee gifts. When sold to the ultimate purchaser, the gift box includes a card attached to the bale/trigger closure, describing the cheese. The importer claims that the articles in question are the usual and customary containers for this purpose.

The merchandise was entered under subheading 7010.90.50, HTSUS, as other glass containers. However, the entry was liquidated on March 5, 1993, under subheading 7013.39.20, HTSUS, as glassware of a kind used for table or kitchen purposes. The protest was filed on July 2, 1993.

The subheadings under consideration are as follows:

7013.39.20 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018):[g]lassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: [o]ther: [o]ther: [v]alued not over $3 each 30%

7010.90.50 Carboys, bottles, flasks, jars, pots, vials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures of glass:[o]ther: [o]ther containers (with or without their closures) Free


Was the protest timely filed for the protested entry? Are the glass crocks classifiable as household storage articles?


Inasmuch as the timeliness of any protest is crucial, we will address that issue first. Protests against the decision of the appropriate Customs officer must be in conformity with applicable statutory and regulatory requirements. The time period for filing a protest is clearly stated in section 174.12(e), Customs Regulations (19 CFR 174.12(e)). It states, in pertinent part, that:

(e) Time of filing.

Protests shall be filed, in accordance with section 514, Tariff Act of 1930, as amended (19 U.S.C. 1514), within 90 days after:

(1) The date of notice of liquidation or reliquidation in accordance with sections 159.9 or 159.10 of this chapter;...

Furthermore, section 174.12(f), Customs Regulations [19 CFR 174.12(f)], states that:

(f) Date of filing.
the date on which a protest is received by the Customs officer with whom it is required to be filed shall be deemed the date on which it is filed.

The entry in question was liquidated on March 5, 1993. Accordingly, any protest with regard to this entry had to be filed within 90 days of that date, which was June 6, 1993. However, the Customs Form 19 was dated by the signor and date stamped as received by Customs on July 2, 1993. The time period which elapsed between the date of notice of liquidation and the date of filing of the protest is greater than the 90 day period allowed under 19 CFR 174.12(e). Therefore, the protest must be denied. Because the protest must be denied due to untimely filing, there is no reason to address the classification issue.


Pursuant to 19 CFR 174.12.(e), the protest was not timely filed and therefore, must be denied.

In accordance with Section 3A (11)(b) of Customs Directive 0993550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision, together with the Customs Form 19, should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of 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 Ruling Module in ACS and the public via the Diskette Subscription Service, Lexis, Freedom of Information Act and other public access channels.


John Durant, Director
Commercial Rulings

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