Upon importation, which ONE of the following containers is classified separately from its contents?
A) A plain glass bottle containing wine subject to a specific rate of duty.
B) A Waterford cut crystal decanter containing Cognac.
C) A $50.00 fitted leather case for a musical instrument.
D) An elaborate retail packing, provided that the packing is more valuable than the Contents.
E) A musical instrument case specifically provided for under heading 4202.
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The Answer is: B
Citation: GRI 5(a)
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