HQ 954680: Protest No. 1601-93-100079; Glass crocks; 19 CFR 174.12(e),19 CFR 174.12(f)

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 954680

                                        November 16, 1993

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

CATEGORY: Classification

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).

FACTS:

     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

ISSUE:

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


LAW AND ANALYSIS:

     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.


HOLDING:

     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. 


                                        Sincerely,



                                        John Durant, Director 
                                        Commercial Rulings