CLA-2 CO:R:C:G: 086198 RFC
TARIFF NO. 7013.39.2000
Mr. Lee A. Greenbaum
Kemp & Beatley
1040 Avenue of the Americas
New York, NY 10018
RE: Reconsideration of New York Ruling Letter dated November
15, 1989, concerning classification of glass napkin-ring
holders
Dear Mr. Greenbaum:
This letter is in response to your letter dated November 20,
1989, on behalf of Kemp & Beatley, requesting a reconsideration
of New York York Ruling Letter (NYRL) 846975, dated November 15,
1989, concerning the classification of glass napkin-ring holders
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
FACTS:
The submitted sample consists of twelve rectangular pieces
of mirror-type glass arranged in a ring-shaped figure. The
inside of the figure contains a piece of tubular-shaped
cardboard covered in a satin-type fabric. The identified use of
the goods is as napkin-ring holders. The goods apparently are
produced in Taiwan and India.
In NYRL 846975, Customs classified the goods under
subheading 7013.39.2001, HTSUS, which provides for glassware of
a kind used for table, kitchen...or similar purposes, other:
other: valued not over $3 each.
In the above-mentioned letter, the inquirer disputes this
classification. Instead, the inquirer contends that the above-
identified goods should be classified as "cardboard rings" (but
provides no tariff number under HTSUS) or, alternatively, should
be classified under subheading 7009.91.1004, HTSUS, which
provides for glass mirrors...,other: unframed: not over 929 cm2
in reflecting area.
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ISSUE:
What is the proper classification under the HTSUSA for the
above-identified goods?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's). GRI 1 requires
that classification be determined first according to the terms of
the headings of the tariff and any relative section or chapter
notes and, unless otherwise required, according to the remaining
GRI's, taken in order.
GRI 3 provides for goods which may be classifiable under two
or more headings. GRI 3(b) specifies, in part, that "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...." Explanatory Note 3(b)(VIII) states that "[t]he
factor which determines essential character will vary as between
different kinds of goods [and] may...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 light of the above, the essential character of the above-
described goods is the rectangular pieces of mirror-type glass
because it is these pieces of glass which, as arranged, provide
the commercial appeal of these goods, to wit: as napkin-ring
holders. Moreover, the pieces of mirror-type glass constitute
the bulk and weight of the goods and give the goods their major
value. (The cardbord piece of tubing and satin-type fabric
covering add minimal bulk, weight or value to the goods and
merely serve as backing for the pieces of mirror-type glass.
Therefore, the goods most assuredly should not be classified as
"cardboard rings" as the inquirer contends.)
Subheading 7013.39.2001, HTSUSA, which provides for
glassware of a kind used for table, kitchen...or similar
purposes, other: other: valued not over $3 each. The pieces of
mirror-type glass as arranged form glassware in the nature of
napkin-ring holders. The goods would not properly be classified
as mirrors under subheading 7009.91.1004, HTSUSA, because they do
not function as, nor are they constructed or intended for use as,
"mirrors" (i.e., to reflect images).
The Explanatory Notes to heading 70.10 provide, in part, in
note (a) thereto, "[m]irrors which have been converted into other
articles by the addition of some extra part [are excluded from
heading 70.09]." If the twelve rectangular mirror-type
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pieces of glass, either as individual pieces or together as a
unit, could be classified as mirrors under heading 7009, then in
their current, twelve-piece configuration with the cardboard
tubing and satin-type fabric covering they clearly qualify as
"mirrors which have been converted into other articles by the
addition of some extra part." Thus, the pieces of glass are
excluded from being classified under heading 7009 as "mirrors."
Assuming for argumentation purposes that as between
classifying the goods as "mirrors" under heading 7009 and
"glassware" under heading 7013, neither GRI 3(a) (which states
that when goods are classifiable under two or more headings, the
heading which provides the most specific description shall
be preferred to headings providing a more general description)
nor GRI 3(b) applies. The above-identified goods would still be
classified under heading 70.13 because pursuant to GRI 3(c),
"[w]hen goods cannot be classified by reference to 3(a) or 3(b),
they shall be classified under the heading which occurs last in
numerical order among those which equally merit consideration."
Between headings 7009 and 7013, heading 7013 occurs last in
numerical order.
HOLDING:
The above-described goods are a composite good classified
pursuant to GRI 3(b) under subheading 7013.39.2000, HTSUSA, which
provides for glassware of a kind used for table, kitchen...or
similar purposes, other: other: valued not over $3 each, and
dutiable at the rate of 30 percent ad valorem.
NYRL 846975, dated November 15, 1989, is hereby affirmed.
Sincerely,
John Durant, Director
Commercial Rulilngs Division