CLA-2 CO:R:C:G 086166 SLR
7013.99.8000, 7013.99.9000, 9503.90.6000
District Director of Customs
Lincoln Juarez Bridge
Admin. Bldg. #2
P.O. Box 3130
Laredo, Texas 78044-3130
RE: Internal Advice Request No. 57/89 Concerning
Curio Boxes, Suncatcher, Music/Trinket Boxes,
and Kaleidoscopes Made of Glass and Brass
Dear Sir:
This request for Internal Advice was initiated by a letter
dated May 25, 1989, from Robert J. Ward, Jr., of the law firm of
Givens and Kelly, on behalf of their client, Via Vermont, Ltd.
Samples, along with a Via Vermont catalogue and video tape, were
submitted for our examination.
FACTS:
Description of the Goods
The subject curio boxes serve to hold or store items within
the home or other indoor contexts. The top, bottom, and sides of
each box consist largely of glass (clear, stained, and/or
mirrored). The product contains some brass on the sides and
edges (brass channeling which holds the glass together) as well
as feet of brass. Catalogue items which begin with the letters
"A", "B", "C", "F", "H", "NA", "NB", "NF", "NPS", "SH", and "SP"
represent the instant merchandise.
The subject suncatchers consist largely of glass (clear and
stained). Brass channeling outlines each glass segment. A
brass chain facilitates the hanging of the suncatcher from a
window. The glass portions glisten as they reflect sun rays.
These catalogue items begin with the letters "S" and "SB."
The subject music/trinket boxes consist largely of glass
(clear, stained, and/or mirrored). Much like the curio boxes
described above, this article features channeling and feet made
of brass. The music/trinket boxes, however, contain a solid
brass base as opposed to a brass plated base. Moreover, these
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boxes feature two compartments; one which holds trinkets and
another which houses mechanical musical movements. The items so
described include all of the musical boxes shown in the Via
Vermont catalogue except M13S, M13F, M14S, M14F, M15F, and M16S.
The subject kaleidoscopes consist of long panels of stained
glass outlined with brass channeling. The inner workings of the
kaleidoscopes contain colored and mirrored glass. The stands on
which the subject articles rest are solid brass with four brass
tubular supports. The instant items begin with the letters "KH",
"KO", and "KT."
Arguments Presented by Affected Parties
Mr. Ward, counsel for Via Vermont, maintains that pursuant
to GRI 3(b), the curio boxes are classifiable in subheading
7419.99.50, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) as other articles of copper. He argues that
the value of the brass is greater than the glass; hence, the
brass represents the essential character of the subject boxes.
To further support this claim, the attorney posits that: (1) the
brass serves as the most important distinguishing characteristic
of the boxes in the marketplace and to consumers; the uniformity
of the brass makes the items worthy of inclusion in exclusive
gift shops and collector sets; (2) once soldered together, the
brass can stand by itself and retain the structure of a box
whereas the glass pieces cannot; (3) if one were to outline the
glass components with any other material, such as plastic or
wood, the boxes would not be as valuable as when outlined in
brass; and (4) while the glass appears to be more bulky and
weighty than the brass in most cases, this is not true in all
cases.
In the event that Customs disagrees with the above
contention, the attorney argues that a subheading 7419.99.50
classification is nonetheless appropriate due to the application
of GRI 3(c); between Heading 7013, household articles of glass,
and Heading 7419, other articles of copper, Heading 7419 appears
last in the tariff schedule.
In addition to Mr. Ward, Mr. Ben-Zion Ptashnik, Vice
President of Via Vermont, maintains that the curio boxes are
classifiable according to the brass component. He asserts that
the brass represents a greater part of their product in terms of
cost, material, and labor. A document submitted provides
information regarding the overall cost of raw materials, the
weight of the brass ready for assembly versus the weight of the
glass ready for assembly (using items A6S and A12S [boxes
proportedly representative of the product line] as the basis for
comparison), and the relative size in terms of area occupied by
the glass and brass prior to their assembly. The document also
chronicles each step of the production process (as does the
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submitted video). Its findings include the following:
the brass represents between 70 to 90 percent of the cost of raw
materials used in the production of the curio boxes; prior to
assembly, the brass occupies a larger area than the glass; for
item A6S, the weight of the brass almost equals the weight of the
glass -- for item A12S, the weight of the brass is slightly
greater than the weight of the glass; labor devotes 80 to 90
percent of its efforts to the manufacturing and molding of the
brass channeling, legs, and hinges prior to their placement onto
the glass. Accordingly, Mr. Ptashnik maintains that the brass
rather than the glass imparts the essential character of the
curio boxes.
As for the suncatchers, the attorney for Via Vermont
maintains that pursuant to GRI 3(b), the suncatchers are
classifiable as wall ornaments of base metal in subheading
8306.29.00, HTSUSA. He forwards the following arguments: the
value of the brass greatly surpasses that of the glass; the
brass, not the glass, gives the subject article its shape and
form; the brass chain facilitates the hanging of the
suncatchers; and the uniformity of the brass renders these
articles highly desirable to both gift shops and individual
collectors alike. Alternatively, he maintains that subheading
8306.29.00 applies due to GRI 3(c); between Headings 7013 and
8306, Heading 8306 appears last in the tariff schedule.
Regarding the music/trinket boxes, the attorney maintains
that the mechanical musical movement imparts the essential
character of that particular article. In turn, he contends that
the subject article is classifiable as a music box in subheading
9208.10.0000, HTSUSA. In support of this claim, he states that
the music box portion, by weight, function, customer appeal and
price, plays a dominant role over the trinket box portion.
Lastly, the attorney argues that the subject kaleidoscopes
are classifiable as toys in subheading 9503.90.60, HTSUSA. He
believes this product is chiefly used for amusement.
Our New York and Laredo offices agree with the contention
that the kaleidoscopes are classifiable as toys in Chapter 95.
As to the music/trinket boxes, however, these offices assert that
those items are classifiable not as music boxes but as household
articles of glass in Heading 7013 -- the utilitarian function of
the merchandise negates the product's status as a music box.
Regarding the suncatchers, New York maintains that pursuant to
GRI 3(b), these items are classifiable as household articles of
glass in Heading 7013. Your office, however, raises the
possibility that pursuant to GRI 3(c), the suncatchers may be
classifiable as wall ornaments of base metal in Heading 8306.
When considering the classification of the curio boxes, both
offices are in accord. They dispute the notion that the
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curio boxes are classifible according the the brass component.
Rather, the glass represents the essential character of those
articles. In their view, the curio boxes are classifiable as
household articles of glass in Heading 7013.
ISSUES:
I. Whether the curio boxes are classifiable as other
articles of copper in Heading 7419, HTSUSA, or as household
articles of glass in Heading 7013, HTSUSA.
II. Whether the suncatchers are classifiable as wall
ornaments of base metal in Heading 8306, HTSUSA, or as
household articles of glass in Heading 7013, HTSUSA.
III. Whether the music/trinket boxes are classifiable as
music boxes in Heading 9208, HTSUSA, or as household articles of
glass in Heading 7013, HTSUSA.
IV. Whether the kaleidoscopes are classifiable as other
toys in Heading 9503, HTSUSA, or as household articles of glass
in Heading 7013, HTSUSA.
LAW AND ANALYSIS:
Curio Boxes
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relevant section
or chapter notes. Heading 7013 provides for household articles
of glass. Heading 7419 provides for other articles of copper.
No single heading describes the product in issue.
GRI 2(a) refers to incomplete or unassembled articles, and
so does not apply to this case. GRI 2(b), however, is
instructive since that provision pertains to the classification
of goods consisting of more then one material or substance.
GRI 2(b) dictates that the classification of goods consisting of
more than one material or substance shall be according to the
principles of GRI 3.
GRI 3 supplies three methods for classifying goods which are
prima facie classifiable under two or more headings by virtue of
GRI 2(b) or for any other reason. These methods are, in order of
priority: (a) specific description; (b) essential character; and
(c) heading which occurs last in numerical order.
GRI 3(a) provides that when two or more headings are under
consideration, the one providing the most specific description of
the merchandise is preferred. All headings are regarded as
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equally specific, however, when each refers to part only of the
goods. Each of the headings, 7013 and 7419, refers to only part
of the subject merchandise. Therefore, the headings are
regarded as equally specific, and the classification of the curio
boxes cannot be determined by the application of the doctrine of
relative specificity.
GRI 3(b) provides that composite goods made up of different
components which cannot be classified by reference to GRI 3(a)
shall be classified as if they consisted of the component which
gives them their essential character. The Explanatory Notes to
GRI 3(b) indicate that essential character may be determined by
considering a variety of factors including "the nature of the
material or component, its bulk, quantity, weight or value, or by
the role of a constituent material in relation to the use of the
goods."
Merchandise is classified according to its condition as
imported. In the condition of the product as imported, the glass
comprises the largest portion of the product's area. In most
cases, the glass constitutes the weightier material.
Furthermore, since the top, bottom, and sides of each box consist
almost entirely of glass, it is the glass which performs the
product's function of holding articles. The glass also
constitutes the most distinctive feature of the box. It is the
component which attracts the consumer. Accordingly, the glass
represents the essential character of the subject curio boxes.
This is so, notwithstanding the extensive amount of labor applied
to the production of the brass components or the value of the
brass itself.
This office acknowledges that the brass component represents
the chief value of the curio boxes. Nonetheless, under the
Harmonized Schedule, value is only one of the many factors to be
considered when determining essential character. This is in
sharp contrast to the deference accorded value under the former
tariff -- the Tariff Schedule of the United States (TSUS) --
wherein chief value was often the crucial determining factor in
the classification of composite goods. Here, area, bulk,
weight, and the role of a constituent material in the use of an
article simply overshadow value.
Suncatchers
GRI 3 provides for the classification of composite goods.
The competing headings are 8306, wall ornaments of base metal,
and 7013, household articles of glass. Once again, a GRI 3(b)
essential character analysis is in order.
The body of each suncatcher consists largely of glass.
Although the glass suncatchers are held together by the brass,
the largest portion of the area of each item is made of glass.
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Furthermore, the effect of the suncatcher is dependent on the
reflection of the sun of the glass. Based of function and area,
the glass represents the essential character of this merchandise.
Consequently, the suncatchers are classifiable as household
articles of glass in Heading 7013.
Music/Trinket Boxes
Heading 9208 provides for, among other articles, musical
boxes. The Explanatory Notes, which represent the official
interpretation of the tariff at the international level, offer
guidance in understanding the scope of the headings. The
Explanatory Note to Heading 9208 provides that musical boxes
"consist of small mechanical movements playing tunes
automatically, incorporated into boxes or various other
containers." The Explanatory Note, however, further indicates
that:
Articles which incorporate a musical mechanism
but which are essentially utilitarian or ornamental
in function...are not regarded as musical boxes
within the meaning of this heading. These
articles are classified in the same headings
as the corresponding articles not incorporating
a musical mechanism.
Here, the music/trinket boxes function primarily as
utilitarian articles; they hold jewelry and other assorted
articles. While the music/trinket boxes house musical movements,
which provide minimal entertainment, such entertainment is
incidental to its primary function as a holder of articles.
Without the musical movements being in motion, the subject
article functions perfectly as a jewelry/trinket box.
The glass, which comprises the largest portion of the
product's area, represents the essential character of the
music/trinket box. The subject boxes, therefore, are
classifiable as household articles of glass in Heading 7013.
Kaleidoscopes
Heading 9503 provides for, among other articles, other toys.
The Explanatory Notes to Chapter 95 indicate that: "This Chapter
covers toys of all kinds whether designed for the amusement of
children or adults."
Here, the subject kaleidoscopes are chiefly used for
amusement. Hence, they are classifiable as toys in Heading 9503.
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HOLDING:
The subject curio boxes are classifiable in Heading 7013,
HTSUSA, which provides for glassware of a kind used for table,
kitchen, toilet, office, indoor decoration or similar purposes.
If valued over $0.30 but not over $3 each, the curio boxes are
classifiable in subheading 7013.99.5000, HTSUSA, and dutiable
at 30 percent ad valorem. If cut or engraved and valued over $3
but not over $5 each, the boxes are classifiable in subheading
7013.99.6000, HTSUSA, and dutiable at 15 percent ad valorem. If
cut or engraved and valued over $5 each, the boxes are
classifiable subheading 7013.99.7000, HTSUSA, and dutiable at 7.2
percent ad valorem. If neither cut nor engraved yet valued
over $3 but not over $5 each, the boxes are classifiable in
subheading 7013.99.8000, HTSUSA, and dutiable at 15 percent ad
valorem. If neither cut nor engraved yet valued over $5 each,
the boxes are classifiable in subheading 7013.99.9000, HTSUSA,
and dutiable at 7.2 percent ad valorem.
The subject suncatchers are classifiable in Heading 7013,
HTSUSA, which provides for glassware of kind used for table,
kitchen, toilet, office, indoor decoration or similar purposes.
If valued over $0.30 but not over $3 each, the suncatchers are
classifiable in subheading 7013.99.5000, HTSUSA, and dutiable
at 30 percent ad valorem. If cut or engraved and valued over $3
but not over $5 each, the subject articles are classifiable in
7013.99.6000, HTSUSA, and dutiable at 15 percent ad valorem. If
cut or engraved and valued over $5 each, the suncatchers are
classifiable in subheading 7013.99.7000, HTSUSA, and
dutiable 7.2 percent ad valorem.
The subject music/trinket boxes are classifiable in
Heading 7013, HTSUSA, which provides for glassware of a kind used
for table, kitchen, toilet, office, indoor decoration or similar
purposes. If valued over $0.30 but not over $3 each, the boxes
are classifiable in subheading 7013.99.5000, HTSUSA, and dutiable
at 30 percent ad valorem. If cut or engraved and valued over $3
but not over $5 each, the boxes are classifiable in subheading
7013.99.6000, HTSUSA, and dutiable at 15 percent ad valorem. If
cut or engraved and valued over $5 each, the boxes are
classifiable in subheading 7013.99.7000, HTSUSA, and dutiable
at 7.2 percent ad valorem. If neither cut not engraved yet
valued over $3 but not over $5 each, the items are classifiable
in subheading 7013.99.8000, HTSUSA, and dutiable at 15 percent ad
valorem. If neither cut nor engraved yet valued over $5 each,
the boxes are classifiable in subheading 7013.99.9000, HTSUSA,
and dutiable at 7.2 percent ad valorem.
The subject kaleidoscopes are classifiable in subheading
9503.90.6000, HTSUSA, which provides for other toys; reduced-
sized ("scale") models and similar recreational models, working
or not; puzzles of all kinds; and accessories thereof: other,
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other, other toys (except models), not having a spring mechanism,
dutiable at 6.8 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division