CLA-2 CO:R:C:M 955714 KCC
Ms. Sherry Baker
Supervisor, Entry Department
Wholesale Supply Company, Inc.
P.O. Box 24600
Nashville, Tennessee 37202
RE: Silver-plated vanity set; perfume bottle, jewelry box and ring
holder; set; GRI 3(b); EN Rule 3(b)(X); articles put up
together to meet a particular need or carry out a specific
activity; essential character; EN Rule 3(b); HRL 952238; GRI
3(c)
Dear Ms. Baker:
This is in response to your letter dated December 3, 1993,
regarding the tariff classification of a three-piece silver-plated
vanity set under the Harmonized Tariff Schedule of the United
States (HTSUS). A sample was submitted for our examination.
FACTS:
The article under consideration is described as a three-piece
silver-plated vanity set ("vanity set"), item 177GYE, which
includes:
- ring holder,
- crystal heart-shaped box with silver-plated lid, and
- crystal perfume bottle with a ground glass stopper and
silver-plated top.
All of the articles have matching decorative patterns in the
silver-plating and glass components.
In a telephone conversation with the Customs National Import
Specialist for glassware, you stated that the value of the jewelry
box is $2.37 and that the ring holder is made of zinc.
ISSUE:
What is the tariff classification of the three-piece
silver-plated vanity set under the HTSUS?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is governed
by the General Rules of Interpretation (GRI's). GRI 1, HTSUS,
states, in part, that "for legal purposes, classification shall be
determined according to the terms of the headings and any relative
section or chapter notes...." The competing subheadings are as
follows:
7013.99 Glassware of a kind used for table, kitchen, toilet,
office, indoor decoration or similar purposes (other than
that of heading 7010 or 7018)...Other
Glassware...Other...
7013.99.30 Other...Smokers' articles; perfume bottles fitted
with ground glass stoppers.
7013.99.50 Other...Valued over $0.30 but not over $3 each.
8007.00.10 Other articles of tin...Articles 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....
When, by application of GRI 2, HTSUS, goods are prima facie
classifiable under two or more headings, GRI 3, HTSUS, is
applicable. In this case, classification is determined by
application of GRI 3(b), HTSUS, which provides:
Mixtures, composite goods consisting of different materials
or made up of different components, and goods put up in sets
for retail sale, which cannot be classified by reference to
3(a), shall be classified as if they consisted of the material
or component which gives them their essential character,
insofar as this criterion is applicable.
To determine what is a "set put up for retail sale" the Explanatory
Notes (ENs) of the Harmonized Commodity Description and Coding
System (HCDCS) may be utilized. EN Rule 3(b)(X) (pg. 4), provides
a three part test for "goods put up in sets for retail sale":
For the purposes of this Rule, the term 'goods put up in sets
for retail sale' shall be taken to mean goods which:
(a) consist of at least two different articles which are
prima facia, classifiable in different headings....;
(b) consist of products or articles put up together to meet
a particular need or carry out a specific activity; and
(c) are put up in a manner suitable for sale directly to
users without repackaging (e.g., in boxes or cases or on
boards).
The ENs, although not dispositive, are to be looked to for the
proper interpretation of the HTSUS. See, T.D. 89-80, 54 Fed. Reg.
35127, 35128 (Aug. 23, 1989).
In the present situation, the merchandise consists of three
different articles, which are classified under two different
headings. The glass jewelry box and glass perfume bottle are
classified under heading 7013, HTSUS, and the ring holder is
classified under heading 8007, HTSUS. All three articles are
packaged together for sale directly to the consumer without
repackaging. Therefore, the merchandise at issue meets two
requirements of the three part test.
The third requirement to be met is whether the merchandise
consists of "articles put up together to meet a particular need or
carry out a specific activity." While it is unclear whether or not
the components "carry out a specific activity", they do appear to
be "put up together to meet a particular need", namely the
decorative storage and display of vanity items such as jewelry and
perfume. Although, it is true that the jewelry box, ring holder
and perfume bottle may not always be used together, we do not
believe that this fact serves as a bar to classification of this
particular importation as a set. Additionally, all of the articles
have matching decorative patterns in the silver-plating and glass
components. As imported and as put up for retail sale, the
merchandise is a set intended to be used together which has the
particular purpose of decorative storage and display of vanity
items such as jewelry and perfume, and as such should be classified
as a set. See, Headquarters Ruling Letter (HRL) 952238 dated
October 2, 1992, which classified mugs and placements with the same
design, which were imported and sold together, as a set.
In general, essential character has been construed to mean
the attribute which strongly marks or serves to distinguish what
an article is; that which is indispensable to the structure, core
or condition of the article. In addition, EN Rule 3(b) (pg. 4),
provides further factors which help determine the essential
character of goods. Factors such as bulk, quantity, weight or
value, or the role of a constituent material in relation to the
use of the goods are to be utilized, though the importance of
certain factors will vary between different kinds of goods.
As each article is equally important to the set, we are unable
to determine which article imparts the essential character to the
vanity set. In this situation, GRI 3(c), HTSUS, obliges us to
classify the merchandise under the heading which occurs last in
numerical order among those which equally merit
consideration. Therefore, the vanity set is classified under
subheading 8007.00.10, HTSUS, as other articles of tin, of a type
used for household, table or kitchen use.
HOLDING:
The three-piece silver-plated vanity set is classified as a
set pursuant to GRI 3(b), HTSUS. As none of the articles imparts
the essential character of the set, it is classified by the tariff
provision occurring last in numerical order. Therefore, the vanity
set is classified under subheading 8007.00.10, HTSUS, as other
articles of tin, of a type used for household, table or kitchen
use, which is dutiable at the Column 1 rate of 4.2% ad valorem.
Sincerely,
John Durant, Director