CLA-2 CO: R:C:F 088123 JGH
District Director of Customs
Port of Los Angeles- Long Beach
300 South Ferry Street
Terminal Island, CA. 90731
RE: Decision on Application for Further Review of
Protest No. 27049 00 4153, concerning the
Classification of "Empty Candle Jars."
Dear Sir:
This decision involves the classification of certain glass
containers from Ecuador under the Harmonized Tariff Schedules of
the United States (HTSUS).
FACTS:
The merchandise was entered in April 1989, as votive candle
holders, in subheading 7013.99.3500, HTSUS. Customs changed the
classification to the provision for other drinking glasses,
valued not over $0.30 each, in subheading 7013.29.10, HTSUS. The
glasses are made of colorless glass, and measure about 4 inches
in height, with a top of about 3 inches in diameter, and about 2
inches at the bottom. Subsequent to importation the glasses are
said to be filled with wax and used as candle holders. A sample
was submitted.
ISSUE:
Whether the subject glasses are classifiable as drinking
glasses in subheading 7013.29.10,HTSUS, votive candle holders in
subheading 7013.99.35, HTSUS, or other glass containers in
subheading 7010.90.50,HTSUS.
-2-
LAW AND ANALYSIS:
The importer contends that the" glass jars" should be
classified as containers in subheading 7010.90.50, HTSUS. It
is asserted that the Explanatory Notes describe the imports, by
stating that heading 7010 covers glass products
manufactured by machines which automatically feed molten glass
into molds where the finished articles are formed by the action
of compressed air. Products covered in subheading 7013 would be
processed, it is maintained,according to the Notes by a method of
manufacture which produces a "pressed glass."
Merchandise imported into the United States is classified
according to its condition as entered. The sample of the
imported glass shows it to be a type of drinking glass; nothing
in its appearance gives any indication that it is dedicated to
any specific use. The fact that it is going to be filled with
wax subsequent to importation and used for possible
commemorative or religious purposes does not change the
classification. While both headings 7010 and 7013 may be
considered "use" provisions, it is the principal use, as
distinguished from the Actual Use, which controls. The principal
use of this class or kind of glass is as a drinking glass. While
the Explanatory Notes may describe the type of manufacturing
processes used to make the various products covered in the
respective provisions, products classified in those provisions
are classified by the class or kind of glass products they are,
not their method of manufacture.
HOLDING:
The imported glass product is a drinking glass classifiable
in subheading 7013.29.10,HTSUS.
The protest should be denied in full.
A copy of the protest should be furnished the protestant
along with the Form 19 Notice of Action.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc A.D.,N.Y. Seaport
1cc CIE
hurley library/peh
088123