CLA-2 R:C:M 957868 RFA
Ms. Susan Brokaw
Customs Analyst
GE International Logistics & Customs
P.O. Box 60610
Fort Myers, FL 33906-6610
RE: Revocation of HQ 956914; Clear soda lime tempered cover
glass lenses; Lamp parts; chapter 70; Legal Note 2 to
section XVI
Dear Ms. Brokaw:
This is in reference to HQ 956914, issued to GE
International Logistics & Customs on March 15, 1995, in which
Customs determined the tariff classification of clear soda lime
tempered cover glass lenses under the Harmonized Tariff Schedule
of the United States (HTSUS). We have reviewed the additional
information you submitted on May 4, 1995, concerning these
articles and find that HQ 956914 needs to be revoked for the
reasons set forth below.
FACTS:
The merchandise, described as clear soda lime glass lenses,
are used as a cover for various, low wattage tungsten halogen
reflector-mounted lamps ("precise lamps"). The glass lenses do
not have optical properties and are not lens blanks (requiring
further processing by grinding and polishing after importation).
The lenses have a diameter of approximately 42.9mm with a
thickness ranging from 2.3mm to 2.5mm. The edges of the glass
lenses are slightly beveled.
According to the additional information provided, the lenses
are adhered to a lamp reflector with adhesive, which ensures that
both the bulb and the reflector are protected from dust and dirt
during installation and operation of the precise lamp. The
precise lamp comprises a small halogen filament tube permanently
cemented into a one-piece, dichroic-coated all glass reflector.
The patented reflector design produces a "precise" beam pattern
with excellent uniformity and sharp beam cut-off.
ISSUE:
Are the glass lenses classifiable as tempered glass or as
parts of electrical filament or discharge lamps under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's). GRI
1 provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes.
The following subheadings are under consideration:
7007.19.00 Safety glass, consisting of toughened
(tempered) or laminated glass: [t]oughened
(tempered) safety glass: [o]ther. . . . .
Goods under this provision have a column one, general
rate of duty of 6 percent ad valorem.
8539.90.00: Electrical filament or discharge lamps,
including sealed beam lamp units and ultra-violet or infrared lamps; arc lamps; parts
thereof: [p]arts. . . . .
Goods under this provision have a column one, general
rate of duty of 3.6 percent ad valorem.
In HQ 956914, we stated that the lenses were examined by the
Customs laboratory for testing under the polariscope and were
found to be exhibiting substantial tempering. Based upon the
laboratory analysis that the glass lenses are tempered, we found
that the subject lenses were classifiable under subheading
7007.19.00, HTSUS, as tempered safety glass. We further cited
to Additional U.S. Rule of Interpretation 1(c), HTSUS, which
provides that:
In the absence of special language or context which
otherwise requires -
. . . (c) a provision for parts of an article covers
products solely or principally used as a part of such
articles but a provision for "parts" or "parts and accessories"shall not prevail over a
specific provision for such part and accessory.
By applying Additional U.S. Rule of Interpretation 1(c) in
HQ 956914, we found that heading 7007, HTSUS, which was a
specific provision that named the product, prevailed over heading
8539, which covers parts and accessories of electrical lamps.
However, we now recognize that the above rule does not apply to
the classification of the lenses because Legal Note 2 to section
XVI, HTSUS, is the "special language or context which otherwise
requires". Therefore, Additional U.S. Rule of Interpretation
1(c), HTSUS, is inapplicable in this case. (See HQ 954768, dated
January 4, 1994, and HQ 953141, dated February 8, 1993, for
similar holdings on this issue).
The issue to be decided is whether these tempered lenses are
a "part" of the lamps. Section XVI, note 2 provides as follows:
Parts of machines (not being parts of the articles of
heading 8484, 8544, 8545, 8546 or 8547) are to be
classified according to the following rules:
(a) Parts which are goods included in any of the
headings of Chapter 84 and 85 (other than headings
8485 and 8548) are in all cases to be classified
in their respective headings;
(b) Other parts, if suitable for use solely or
principally with a particular kind of machine, or
with a number of machines of the same heading
(including a machine of heading 8479 or 8543) are
to be classified with the machines of that kind.
However, parts which are equally suitable for use
principally with the goods of headings 8517 and
8525 to 8528 are to be classified in heading 8517;
(c) All other parts are to be classified in heading
8485 or 8548.
The lenses are adhered to a lamp reflector with adhesive,
which ensures that both the bulb and the reflector are protected
from dust and dirt during installation and operation of the
precise lamp. Based upon the additional information provided, we
find that the lenses are imported in their final condition ready
for physical incorporation into the precise lamps. While the
lenses are prima facie classifiable under heading 7007, HTSUS,
they are not "goods included in any of the headings of chapter 84
and 85". Thus, in accordance with Legal Note 2(b) to section
XVI, HTSUS, the subject lenses are classifiable as parts of lamps
under heading 8539, HTSUS.
HOLDING:
The clear soda lime glass lenses are classifiable under
subheading 8539.90.00, which provides for: [e]lectrical filament
or discharge lamps, including sealed beam lamp units and ultra-violet or infrared lamps; arc lamps; parts thereof: [p]arts. . .
. " Goods under this provision have a column one, general rate
of duty of 3.6 percent ad valorem.
HQ 956914, dated March 15, 1995, is revoked.
Sincerely,
John Durant, Director
Commercial Rulings Division