NY 860620
March 01 1991
CLA-2-70:S:N:N3D:226 860620
Mr. Howard M. Paull
Attorney at Law
Sharretts, Paley, Carter and Blauvelt
67 Broad Street
New York, NY 10004
RE: The tariff classification of a glass potpourri holder from
Taiwan
Dear Mr. Paull:
In your letter dated February 19, 1991, on behalf of Kmart
Corporation, you requested a tariff classification ruling.
This product is a glass potpourri holder with a pewter lid.
The body of this household article, the greatest portion of its
surface area, consists of glass. Furthermore, the function of
the merchandise (holding potpourri material) is clearly
represented by the glass portion of the product, not the pewter
lid. The essential character of the product is represented by
the glass body. Note General Rule of Interpretation 3(b) of the
Harmonized Tariff Schedule. The pewter lid is secondary in
importance.
The applicable subheading for the potpourri holder will be
7013.99.5000, Harmonized Tariff Schedule of the United States
(HTS), which provides for glassware of a kind used for...toilet,
office, indoor decoration or similar purposes...other: other:
other: valued over thirty cents but not over three dollars each.
The rate of duty will be thirty percent ad valorem.
In your letter you argue that this product should be
classified as an ornament of base metal in subheading
8306.29.0000, HTS, based on the classification applicable to the
pewter lid. Your position is incorrect because the essential
character of this merchandise is represented by the glass body,
not the pewter lid. The body of a product used to hold items
within the household represents the article's essential
character. The lid does not represent the essential character of
the merchandise.
You contend that your position is supported by ruling
085075, 11-17-89. However, ruling 085075 is completely
irrelevant to the instant merchandise. Your ruling request
concerns a composite good consisting of two materials (a glass
body and a base metal lid). We have determined that the
essential character of this composite good is represented by the
glass portion of the merchandise. However, ruling 085075 did
not involve the issues of essential character or component
material.
In ruling 085075, an electric potpourri scenter with a
ceramic bowl was classified as an electro-thermic domestic
appliance in subheading 8516.79.0000, HTS. The circumstances of
that ruling are not similar to your ruling request. In ruling
085075, the heading for electro-thermic domestic appliances was
simply found to be more specific than the heading for ceramic
household appliances. Furthermore, the function of the item and
the Explanatory Notes for heading 8516 dictated classification as
an appliance. Neither essential character nor component material
was ever an issue in ruling 085075. Thus, the instant
merchandise is completely unrelated to the product and issues
covered by ruling 085075.
Your argument that this merchandise is classifiable in
heading 8306 is negated by the Explanatory Notes to that heading
which state: "If such decorated articles serve a useful purpose
no less efficiently than their plainer counterparts, they are
classified as domestic goods rather than in this group [HTS
8306]." Since this item is clearly a useful potpourri holder
and is sold as such, it could not be classified under the
provision for ornaments in 8306.
For all the reasons indicated above, we maintain that this
merchandise is classifiable as glassware in 7013.99.5000, not as
an ornament of base metal in 8306.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport