CLA-2 CO:R:C:M 955951 KCC
Petra van der Welle
Stichting Bloembollen Transport Adviesbureau
Schiedamse Vest 95
3012 bg Rotterdam
Amsterdam
RE: Hyacinthglasses; indoor decoration; EN 70.13
Dear Petra van der Welle:
This is in reference to your letter dated February 17, 1994,
on behalf of flower bulb exporters, requesting the tariff
classification of hyacinthglasses under the Harmonized Tariff
Schedule of the United States (HTSUS). A sample was submitted for
our examination.
FACTS:
You state that the hyacinthglasses are used inside houses for
planting hyacinth bulbs in water. The glasses are bought for
approximately $0.50 (depending on the exchange rate) and sold for
approximately $1.50.
ISSUE:
What is the proper tariff classification of the
hyacinthglasses under the HTSUS?
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...."
We are of the opinion that the hyacinthglasses are classified
under subheading 7013.99.50, HTSUS, which provides for:
Glassware of a kind used for table, kitchen, toilet, office,
indoor decoration or similar purposes (other than those of
heading 7010 or 7018)...Other Glassware...Other...Other...
Other...Valued over $0.30 each but not over $3.00 each.
In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes (ENs)
may be utilized. The ENs, although not dispositive, are to be used
to determine the proper interpretation of the HTSUS. See, T.D. 89-
80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). EN 70.13 (pgs.
936-936a) states that:
This heading covers the following types of articles, most
of which are obtained by pressing or blowing in moulds:...
(4) Glassware for indoor decoration and other glassware
(including that for churches and the like), such as
vases, ornamental fruit bowls, statuettes, fancy articles
(animals, flowers, foliage, fruit, etc.), table centres
(other than those of heading 70.09), aquaria, incense
burners, etc., and souvenirs bearing views (emphasis in
original).
The hyacinthglasses are of the same class or kind of glassware
classifiable under subheading 7013.99, HTSUS. Your letter states
that the hyacinthglasses are used in house for growing hyacinth
bulbs. Additionally, the clear glass, which allows one to view the
intricate root growth, and the hyacinthglasses' shape indicate that
they are also used as a decorative item in the household. Based
on the value of the hyacinthglasses, they are classified under
subheading 7013.99.50, HTSUS, as other glassware of a kind used for
indoor decoration, valued over $0.30 each but not over $3.00 each.
HOLDING:
The hyacinthglasses are classified under subheading
7013.99.50, HTSUS, as other glassware of a kind used for indoor
decoration, valued over $0.30 each but not over $3.00 each. This
tariff provision is dutiable at the Column 1 rate of 30% ad
valorem.
Sincerely,
John Durant, Director