CLA-2 CO:R:C:M 954483 MMC
Mr. M. Barry Levy
Sharretts, Paley, Carter and Blauvelt, P.C
67 Broad Street
New York, New York 10004
RE: Engraved glass blocks; EN 70.13
Dear Mr. Levy:
This is in response to your letter to the Area Director of
Customs in New York, dated June 3, 1993, on behalf of Goebel Inc.
Your letter requested a classification and country of origin
ruling for engraved glass blocks under the Harmonized Tariff
Schedule of the United States (HTSUS). It was referred to this
office for reply together with the samples submitted for
examination.
Your request for classification will be addressed in this
ruling letter. The Value and Marking Branch of this office will
respond to your country of origin issue in Headquarter's Ruling
Letter 735302.
FACTS:
The subject articles are engraved glass blocks containing no
lead. Picturesque scenes or geometric designs are hand engraved
onto squared off blanks after the glass has solidified, by
grinding and otherwise removing excess glass. The total cost for
a finished block varies, but is approximately $30 to $35.
ISSUE:
Are the engraved glass blocks classifiable as decorative
glassware cut or engraved?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. 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.
Chapter 70, HTSUS, provides for glass and glassware.
Heading 7013, HTSUS, provides in pertinent part for
[g]lassware of a kind used for table, kitchen, toilet, office,
indoor decoration or similar purposes. In understanding the
language of the HTSUS, the Harmonized Commodity Description and
Coding System Explanatory Notes may be consulted. The
Explanatory Notes (EN), although not dispositive, are to be used
to determine the proper interpretation of the HTSUS. 54 Fed.
Reg. 35127, 35128, (August 23, 1989).
EN 70.13, p. 936, states in pertinent part that: [t]his
heading covers the following types of articles,...office
glassware, such as paperweights...glassware for indoor decoration
and other glassware...such as ...fancy articles...and souvenirs
bearing views. These articles may be of ordinary glass...and may
be cut, frosted, etched or engraved, or otherwise decorated.
We are of the opinion that the glass engraved blocks
containing no lead, are described by this EN and are therefore
classifiable as glassware for indoor decoration in subheading
7013.99, HTSUS. The decorations on the glass blocks are
introduced after the glass solidifies and the subject articles
cannot be used as smoker's articles, perfume bottles or votive
candle holders. Therefore, classification to the eight digit
subheading level is determined by the value of the article.
Because the article is valued over $5, it is classifiable in
subheading 7013.99.70, HTSUS.
HOLDING:
The glass engraved blocks are classifiable as [g]lassware of
a kind used for table, kitchen, toilet, office, indoor decoration
or similar purposes: [o]ther: [o]ther: [v]alued over $3 each:
[c]ut or engraved: [v]alued over $5 each, in subheading
7013.99.70, HTSUS. The column one rate of duty for this
subheading is 7.2% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings