CLA-2 CO:R:C:M 957413 KCC
Mr. Peter J. Fitch
Fitch, King and Caffentzis
116 John Street
New York, New York 10038
RE: Glass vessel; wrought iron pedestal; 7013.99.90, other glassware of a kind used for table,
kitchen, toilet, office, indoor decoration or similar purposes,; valued over $5 each; other
articles of glass; condition as imported; Citroen; HRL 088123; Willoughby Camera;
Riekes Crisa; HRL 953384; HRL 956810; HRL 956048; HRL 957637; other statuettes
and other ornaments, and parts thereof; EN 83.06
Dear Mr. Fitch:
This is in response to your letter dated December 8, 1994, on behalf of Tucan
International, concerning the tariff classification of glass vessels and wrought iron pedestals which
will be separately imported into the U.S. under the Harmonized Tariff Schedule of the United
States (HTSUS). The information contained in Headquarters Ruling Letter (HRL) 956810 dated
November 28, 1994, was incorporated into the following decision.
FACTS:
The combined glass vessels and wrought iron pedestals imported together were the subject
of Headquarters Ruling Letter (HRL) 956810 dated November 28, 1994, which classified the
articles as composite goods with the essential character imparted by the glass vessels. Therefore,
the combined glass vessel and wrought iron pedestals were classified under subheading
7013.99.90, HTSUS, as other glassware, valued over $5 each. HRL 956810 described, in
pertinent part, the glass vessels and wrought iron pedestals as follows:
FLOOR STANDING VASE (DECORATIVE). THIS VASE-STAND IS
CONSTRUCTED OF WROUGHT IRON AND HAS A HAND BLOWN GLASS
INSERT WITH A CONCAVE BOTTOM WHICH WILL NOT ALLOW IT TO STAND
BY ITSELF EITHER ON THE FLOOR OR TABLE. THIS GLASS CONCAVE VASE
WILL BE PACKAGED SEPARATELY AND SOLD AS A COMPLIMENT (SET) OF
THE WROUGHT IRON STAND. THE VALUE OF THIS ITEM IS
APPROXIMATELY $18.00 - $13. STAND $5. GLASS. WEIGHT OF THIS ITEM IS
APPROXIMATELY 28% (LARGE), 33% (MEDIUM), 42% (SMALL) GLASS AND
THE REMAINDER OF IRON RESPECTIVELY.
HRL 956810 specifically classified three different sized glass vessels and wrought iron
pedestals, i.e., "Lg. Floor Candle w/insert", "Md. Floor Candle w/insert", and "Sm. Floor Candle
w/insert." The prices varied from $35.00 to $60.00, depending on size and quantity ordered.
Additionally, we note that replacement glass vessels for each size are valued at $10.00 each.
Your client now proposes to separately import the glass vessels and wrought iron
pedestals. You state that the glass vessels and wrought iron pedestals will be identical or similar
in all material respects to the articles in HRL 956810, but the glass vessels will be separately
purchased, shipped and entered. The wrought iron pedestals will be separately purchased, and
those goods will be entered separately. In the alternative, the wrought iron pedestals will be
purchased in the U.S., leaving the glass vessels as the only article to be imported.
ISSUE:
What is the tariff classification of the separately imported glass vessel under the HTSUS?
What is the tariff classification of the separately imported wrought iron pedestal 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 the terms of the headings and any relative section or chapter notes...."
GLASS VESSEL
As stated in HRL 956810, the identical glass vessel with wrought iron pedestal at issue in
this case was classified under subheading 7013.99.90, HTSUS, as other glassware of a kind used
for table, kitchen, toilet, office, indoor decoration or similar purposes, valued over $5 each. This
classification was based on the opinion that the wrought iron pedestal with glass vessel was a
composite good with the glass vessel imparting the essential character. See also, HRL 956048
dated July 7, 1994. In HRL 956810, we stated:
Based on the information submitted, we are of the opinion that the essential
character of the wrought iron pedestal with glass vessel is the glass vessel. The glass
vessel is the component which distinguishes the article. We note that the glass vessel
cannot stand on its own; the pedestal supports the glass vessel. However, we are of the
opinion that the glass is the component which fulfills the function of the article; it holds the
object or objects to be displayed such as, flowers, plants, wine bottles, candles, etc.
Therefore, the glass vessel imparts the essential character to the wrought iron pedestal
with glass vessel. See, HRL 956048.
It is a well established principal that classification is based upon the condition of the
imported article at the time of importation. United States v. Citroen, 223 U.S. 407 (1911).
Therefore, we must classify the glass vessel and wrought iron pedestal separately, as they will be
imported into the U.S. separately.
The competing subheadings for the glass vessel are as follows:
7013.99.90 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration
or similar purposes (other than that of heading 7010 or 7018)...Other
glassware...Other...Other...Valued over $5 each.
7020.00.00 Other articles of glass
The issue to be decided is whether, in its condition as imported, the glass vessel is part of
a household decorative article, namely, glass vessel with wrought iron pedestal. In HRL 088579,
dated May 23, 1991, this office stated that "a part is generally an article which is an integral,
constituent or compound part, without which the article to which it is joined could not function."
See also, United States v. Willoughby Camera Stores, Inc., 21 CCPA 322, 324, T.D. 46 (1933),
cert. denied, 292 U.S. 640 (1934).
A similar issue concerning glass articles was addressed by the U.S. Court of International
Trade in Riekes Crisa Corp v. United States, 14 CIT 235 (1990). Riekes Crisa classified a glass
for the yard-of-ale as articles not specially provided for, of glass, in item 548.05, Tariff Schedules
of the United States (TSUS) (the precursor provision to subheading 7020.00.00, HTSUS). The
court stated that the glass was only a part of the completed yard-of-ale and, therefore, could not
be classified as a drinking glass in items 546.56 and 546.59, TSUS, depending upon the value of
the article (the precursor provision to subheading 7013.29, HTSUS). The court stated that "[t]he
evidence established that the imported articles are not substantially complete in their condition as
imported, since the omission of the wooden stand is very significant to the overall functioning of
the complete article." The court relied heavily on the evidence that in its imported condition the
glass could not stand unless placed on the accompanying wooden stand. Therefore, the glass was
found to be a part of an article and could not be classified as a drinking glass. See also, HRL
953384 dated September 14, 1993.
In HRL 957367 dated March 24, 1995, bell shaped glassware imported without a metal
stand was classified under subheading 7020.00.00, HTSUS, as other articles of glass. HRL
957367 stated:
Customs is of the opinion that like the yard-of-ale, the bell shaped glassware does
not function as a household decorative article without its stand. After reviewing the
video tape depicting the glass vessel and iron metal pedestal of HRL 956048 and the
subject sample, Customs finds that the subject glassware is of the same class or kind
described in HRL 956048. Both vessels are intended to serve a decorative utilitarian use.
When placed upside down in its stand, the glassware can be filled with various decorative
articles. While the subject glassware when imported does appear to look like a decorative
glass bell, no evidence has been presented to indicate its use as such. Therefore, Customs
finds that the article in question is classifiable as other glassware.
It is well established that where there is no provision for parts of articles under a
tariff provision, imported merchandise held to be parts will not be subject to classification
thereunder. As heading 7013, HTSUS, does not provide for parts of decorative articles,
classification under that heading is impossible. Therefore, the bell shaped glassware is
classifiable under subheading 7020.00.00, HTSUS, which provides for other articles of
glass.
We are of the opinion that the analysis in HRL 957367 is applicable in this case. The glass
vessels in this case have rounded bottoms, and are incapable of standing, or of holding any article
without the use of the wrought iron pedestals as supports. Without the wrought iron pedestal's
support, the glass vessels will simply roll around on any solid surface upon which they are placed.
Without the wrought iron pedestal's support, the glass vessels cannot function for their designed
purposes, i.e., to hold other articles. Therefore, the glass vessels are a part of the wrought iron
pedestals with glass vessels. Since heading 7013, HTSUS, does not provide for parts of
decorative glass articles, classification under heading 7013, HTSUS, is impossible. Therefore, the
glass vessels at issue are classified under subheading 7020.00.00, HTSUS, as other articles of
glass.
WROUGHT IRON PEDESTAL
We are of the opinion that the wrought iron pedestals imported separately are classified
under heading 8306, HTSUS, which provides for:
Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of
base metal; photograph, picture or similar frames, of base metal; mirrors of base metal....
In understanding the language of the HTSUS, the Harmonized Commodity Description
and Coding System Explanatory Notes (ENs) may be consulted. The ENs, although not
dispositive nor legally binding, provide a commentary on the scope of each heading of the HTSUS
and are generally indicative of the proper interpretation of these headings. See, T.D. 89-80, 54
Fed. Reg. 35127, 35128, (August 23, 1989). EN 83.06, (B) STATUETTES AND OTHER
ORNAMENTS (pg. 1122) states, in pertinent part, that:
This group comprises a wide range of ornaments of base metal (whether or not
incorporating subsidiary non-metallic parts) of a kind designed essentially for
decoration, e.g., in homes, offices, assembly rooms, churches, gardens...
The group covers articles which have no utility value but are wholly ornamental, and
articles whose only usefulness is to contain or support other decorative articles or to add
to their decorative effect, for example:
(1) Busts, statuettes and other decorative figures; ornaments (including those forming
parts of clock sets) for mantelpieces, shelves, etc. (animals, symbolic or allegorical
figures, etc.); sporting or art trophies (cups, etc.); wall ornaments incorporating
fittings for hanging (plaques, trays, plates, medallions other than those for
personal adornment); artificial flowers, rosettes and similar ornamental goods of
cast or forged metal (usually of wrought iron); knick-knacks for shelves or
domestic display cabinets (emphasis in original).
The wrought iron pedestal is part of a decorative article, i.e., glass vessel with wrought
iron pedestal. See. HRL 956810 and HRL 956048. Although the wrought iron pedestals
function by holding the glass vessels, we are of the opinion that they are principally decorative
articles which are designed to hold other decorative articles, i.e., the glass vessels and decorative
articles contained in the glass vessels. Based on EN 83.08, the wrought iron pedestals are
classified under subheading 8306.29.00, HTSUS, as other statuettes and other ornaments, and
parts thereof.
HOLDING:
The separately imported glass vessel is classified under subheading 7020.00.00, HTSUS,
as other articles of glass. Goods classified in this tariff provision are subject to a general column
one duty rate of 6.6% ad valorem.
The separately imported wrought iron pedestal is classified under subheading 8306.29.00,
HTSUS, as other statuettes and other ornaments, and parts thereof. Goods classified in this tariff
provision are subject to a general column one duty rate of 4% ad valorem.
Sincerely,
John Durant, Director Commercial Rulings Division