CLA-2 CO:R:C:M 952676 RFA
Mr. Joel K. Simon, Esq.
Serko & Simon
One World Trade Center
Suite 3371
New York, NY 10048
RE: Glass trinket box; GRI 3(b); 7013; 8007; HQ 086166;
HQ 089258
Dear Mr. Simon:
This is in response to your letter of September 21, 1992, on
behalf of your client, Papel/Freelance, Inc., concerning the
classification of a glass trinket box under the Harmonized Tariff
Schedule of the United States (HTSUS).
FACTS:
The merchandise, which you refer to as "Mother's Day Glass
Trinket Box", item number L89339, consists of two pieces. The
box itself is a glass cup approximately 2 1/2 inches across and 1
1/4 inch high. It is circular and the outside is corrugated in
appearance. The bottom of the box has etched lines emanating
from a center point to the sides of the bottom. The glass
portion of the box weighs 2.9 ounces. The glass cup is valued at
$6.17 per dozen (approximately $0.51 each).
The lid of the box is made of pewter and weighs 3.8 ounces.
It is circular and is metallic in appearance. The bottom has
three stubs near the sides to hold it in place when it sits on
top of the glass bottom. The lid is elaborately ornamented with
a floral design consisting of a large flower in the middle
surrounded by eight smaller flowers. Two complete circles are
etched around the edge of the lid. The lid is valued at $11.03
per dozen (approximately $0.92 each).
ISSUE:
What is the essential character of the glass trinket box
under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
The merchandise is prima facie classifiable under two
headings. It is described in subheading 7013.99.50, HTSUS, which
provides for: "[g]lassware of a kind used for table, kitchen,
toilet, office, indoor decoration or similar purposes
. . .[o]ther glassware: [o]ther: [o]ther: [v]alued over $0.30 but
not over $3 each". The merchandise is also described in
subheading 8007.00.10, HTSUS, which provides for: "[o]ther
articles of tin: [a]rticles not elsewhere specified or included
of a type used for household, table or kitchen use; toilet and
sanitary wares; all the foregoing not coated or plated with
precious metal."
Because classification in a single heading cannot be
determined by applying GRI 1, we must apply the other GRI's. GRI
2(b) states that if a product is a mixture or combination of
materials or substance that are, prima facie, classifiable in two
or more headings, then GRI 3 applies. GRI 3(b) provides that
mixtures, composite goods consisting of different materials or
made up of different components, shall be classified as if they
consisted of the material or component which gives them their
essential character.
The article is a composite good made up of a glass container
and a pewter lid. Therefore, the component that imparts the
essential character to this article determines its
classification.
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the Customs Cooperation
Council's official interpretation of the HTSUS. While not
legally binding, the ENs provide a commentary on the scope of
each heading of the HTSUS and are generally indicative of the
proper interpretation of these headings. EN VIII to GRI 3(b),
page 4, states that the factors will vary as between different
kinds of goods to determine the essential character of an
article. "It may, for example, be determined by 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."
In HQ 086166 (April 9, 1990), we dealt with the
classification of glass curio and trinket boxes with brass feet
and brass on the side or edges. The importer argued that the
essential character of the boxes was represented by the brass,
since the value of the brass was much greater than the value of
the glass. Though the brass represented a greater portion of the
product's value than the glass, the body of the article (the top,
bottom, and sides) consisted of glass. Furthermore, the function
of the box, to hold articles, was represented by the glass, not
the brass. Therefore, HQ 086166 held that the essential
character of the boxes was found in the glass body, not the brass
feet and edges and that the greatest portion of the product's
surface area were represented by the glass.
In HQ 089258 (December 23, 1991), we determined the
classification of potpourri jars which consisted of a glass jar,
valued at $0.40, and a pewter lid, valued at cost $0.70, based
upon the holding in HQ 086166 defining the essential character of
a composite good. In HQ 089258, we held that
[i]t is our position that the essential character of
the potpourri jars is represented by the glass body,
not the metal lid or base. Though the weight and value
of the metal parts are greater than the glass parts,
the glass bowl provides more of the surface area and
the function and use of this merchandise is clearly
represented by the glass holder. The product is marked
as a potpourri bowl or holder; the portion of the
product which is known as the potpourri bowl or holder
consists exclusively of glass. The item would be a
potpourri bowl or holder whether it has the lid/base or
not.
Based upon HQ 086166 and HQ 089258, we find that the
essential character of the article is the glass container.
Though the weight and value of the metal lid is greater than the
glass parts, the glass container provides more of the surface
area and the function and use of this merchandise is clearly
represented by the glass container. Therefore, the item would be
a trinket box whether or not the lid is attached to the glass
container.
In your letter, you argue that the trinket box is a
composite good and that the essential character of the article
cannot be determined. You believe that based upon this, we
should apply GRI 3(c). However, we find that the glass container
is the essential character based upon the above analysis and that
GRI 3(c) is inapplicable.
HOLDING:
The glass trinket box is classifiable under subheading
7013.99.50, HTSUS, which provides for: "[g]lassware of a kind
used for table, kitchen, toilet, office, indoor decoration or
similar purposes . . . [o]ther glassware: [o]ther: [o]ther:
[v]alued over $0.30 but not over $3 each". The general, column
one rate of duty is 30 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division