CLA-2 CO:R:C:M 956915 KCC
District Director
U.S. Customs Service
P.O. Box 789
300 2d Ave South
Great Falls, MT 59403
RE: Protest 3307-94-100054; alabaster articles; semi-precious;
9405.99.40; other parts of lamps and lighting fittings, not
elsewhere specified or included; General EN 3 to Section
XIV; EN Annex to Section XIV; EN 71.16; grade of stone; HRL
956092; HRL 955999; HRL 955355; HRL 954417; HRL 953213; HRL
952096; HRL 950057; EN 94.05; Note 1(c), Chapter 94;
Additional U.S. Rule of Interpretation 1(c)
Dear District Director:
This is in response to Protest 3307-94-100054, which
pertains to the tariff classification of alabaster articles under
the Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The articles under consideration are described by Customs
personnel in Great Falls as "hollowed-out alabaster balls used in
lighting fixtures." The invoice description is "ALABASTER USED
FOR LIGHTING FIXTURES."
The entry of the alabaster articles was liquidated on April
22, 1994, under subheading 7116.20.20, HTSUS, as other articles
of semi-precious stone. In a protest timely filed on July 5,
1994, the protestant contends that the alabaster articles are
properly classified under subheading 9405.99.40, HTSUS, as other
parts of lamps and lighting fittings, not elsewhere specified or
included.
The competing subheadings are as follows:
7116.20.20 Articles of natural or cultured pearls, precious
or semiprecious stones (natural, synthetic or
reconstructed)...Of precious or semiprecious
stones...Other...Of semiprecious stone (except
rock crystal).
9405.99.40 Lamps and lighting fittings including searchlights
and spotlights and parts thereof, not elsewhere
specified or included; illuminated signs,
illuminated nameplates and the like, having a
permanently fixed light source, and parts thereof
not elsewhere specified or included...Parts...
Other...Other.
ISSUE:
Are the alabaster articles classified as other articles of
semi-precious stone under subheading 7116.20.20, HTSUS, or under
subheading 9405.99.40, HTSUS, as other parts of lamps and
lighting fittings, not elsewhere specified or included?
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 terms of the headings and any
relative section or chapter notes...."
In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System ENs may be utilized.
The ENs, although not dispositive, provide a commentary on the
scope of each heading of the HTSUS and are generally indicative
of the proper interpretation of the HTSUS. See, T.D. 89-80, 54
Fed. Reg. 35127, 35128 (August 23, 1989).
General EN 3 to Section XIV (pg. 949), states, in pertinent
part, that Chapter 71, HTSUS, includes "[i]n general, articles
made wholly or partly of natural or cultured pearls, diamond or
other precious or semi-precious stones (natural, synthetic or
reconstructed), precious metals or metal clad with precious metal
(headings 71.13 to 71.16)." EN Annex to Section XIV (pg. 968),
lists "alabaster" as a precious or semi-precious stone. EN 71.16
(pg. 963), states, in pertinent part, that:
This heading covers all articles (other than those
excluded by Notes 2(b) and 3 to this Chapter), wholly of
natural or cultured pearls, precious or semi-precious
stones, or consisting partly of natural or cultured pearls
or precious or semi-precious stones....
It thus includes:...
(B) Other articles consisting wholly or partly of precious
or semi-precious stones...the heading covers crosses
and rings (frequently in agate), bracelets (other than
wrist-watch bracelets), goblets and cups (often in
garnet); statuettes and ornamental articles (e.g., of
jade); mortars and pestles (e.g., in agate); knife
edges or bearings of agate or other precious or semi-precious stones for weighing apparatus; agate thread
spinning guides; decorative corks with heads of agate,
etc.; agate burnishing tools used for gilding, for
polishing leather, paper, etc.; agate rings for fishing
rods, paper-knives, ink-stands, paperweights, ashtrays
(e.g., of agate or onyx).
Heading 7116, HTSUS, covers all articles of precious or
semi-precious stones (emphasis added). This heading does not
distinguish between the grade or value of stone but includes all
types of precious or semi-precious stone not more specifically
described by other parts of the tariff. The alabaster articles
are the kind of articles contemplated in subheading 7116.20.20,
HTSUS, for they are ornamental articles made from semi-precious
stone. See, Headquarters Ruling Letter (HRL) 956092 dated June
29, 1994, HRL 955999 dated June 2, 1994, HRL 955355 dated April
28, 1994, HRL 954417 dated June 25, 1993, HRL 953213 dated April
28, 1993, HRL 952096 dated July 20, 1992, and HRL 950057 dated
October 31, 1991, which classified various stone articles, i.e.,
serpentine, soapstone, calcite, azurite, onyx and agate, under
subheading 7116.20.20, HTSUS. Therefore, we conclude that the
alabaster articles are properly classified under subheading
7116.20.20, HTSUS, as other articles of semi-precious stone.
EN 94.05 (pgs. 1580-1582), states that:
The heading also covers identifiable parts of lamps and
lighting fittings, illuminated signs, illuminate name-plates
and the like, not more specifically covered elsewhere....
As stated previously, the alabaster articles are more
specifically classified under subheading 7116.20.20, HTSUS, as
other articles of semi-precious stone.
We note that Note 1(c), Chapter 94, HTSUS, states that
"[t]his chapter does not cover: [a]rticles of chapter 71." If
an article is classifiable as semi-precious stone, it is to be
classified in Chapter 71, HTSUS. The HTSUS is quite clear that
classification of an article under Chapter 71, HTSUS, takes
precedence over classification of an article under Chapter 94,
HTSUS. Additionally, Additional U.S. Rule of Interpretation
1(c), HTSUS, states, in pertinent part, that "a provision for
'parts' or 'parts and accessories' shall not prevail over a
specific provision for such part or accessory." The alabaster
articles are specifically provided for under subheading
7116.20.20, HTSUS. Based on the Rules of Interpretation, Chapter
Notes, and ENs, the alabaster articles are not classifiable under
subheading 9405.99.40, HTSUS, as other parts of lamps and
lighting fittings, not elsewhere specified or included.
The protestant contends that Customs is not consistently
enforcing classification of alabaster articles under subheading
7116.20.20, HTSUS. As evidenced by the above-cited HRL's, the
classification of stone articles such as, serpentine, soapstone,
calcite, azurite, onyx, agate and alabaster, has been an issue.
With the publication of the above-cited HRLs and this ruling, we
are confident that Customs is uniformly applying these tariff
classification standards to all alabaster articles which enter
the U.S., regardless of which company imports the alabaster
articles.
HOLDING:
The alabaster articles are classified under subheading
7116.20.20, HTSUS, as other articles of semi-precious stone.
The protest is DENIED. In accordance with Section 3A(11)(b)
of Customs Directive 099 3550-065, dated August 4, 1993, Subject:
Revised Protest Directive, this decision should be mailed, with
the Customs Form 19, by your office to the protestant no later
than 60 days from the date of this letter. Any reliquidation of
the entry in accordance with the decision must be accomplished
prior to mailing of the decision. Sixty days from the date of
the decision the Office of Regulations and Rulings will take
steps to make the decision available to Customs personnel via the
Customs Rulings Module in ACS and the public via the Diskette
Subscription Service, Freedom of Information Act, and other
public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division