CLA RR:TC:MM 958736 MMC
Port Director
U.S. Customs Service
P.O. Box 3130
Laredo, TX 78044-3130
RE: Protest 2304-95-100161; Glass multiple-walled insulating
units, "Lites"; Explanatory Notes 70.08, 70.16.
Dear Port Director:
The following is our decision regarding Protest 2304-95-100161 concerning the classification of various multiple-walled
insulating units under the Harmonized Tariff Schedule of the
United States (HTSUS). Literature describing the articles as
well as pictures were provided for our examination.
FACTS:
The glass multi-walled units are described as "lites". The
submitted literature indicates that each unit consists of one
decorated glass panel outlined in brass caming which is encased
between two insulating tempered glass panels. All three glass
pieces are held together in a stainable frame. All lites are
insulated and tempered for increased durability and energy
efficiency. After importation, the lites are fitted into doors
and their surrounding frames. The headings under consideration
are as follows:
7008 multiple-walled insulating units of glass.
7016 paving blocks, slabs, bricks, squares, tiles and other
articles of pressed or molded glass, whether or not
wired, of a kind used for building or construction
purposes; glass cubes and other glass smallwares,
whether or not on a backing, for mosaics or similar
decorative purposes; leaded glass windows and the like;
multicellular or foam glass in blocks, panels, plates,
shells or similar forms.
ISSUE:
Are the door lites classifiable as multiple-walled glass
units or leaded windows ?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's). GRI
1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
Chapter 70, HTSUS, provides for glass and glassware.
Heading 7008, HTSUS, provides for multiple-walled insulating
units of glass. 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
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 70.08, p. 932, states:
This heading covers multiple-walled insulating units of
glass, the most common type of which consists of two or more
panels of glass (sheet, plate, float or even such types as
hammered or cathedral) separated by a layer of dry air or
inert gas, sometimes divided internally into compartments.
These sheets are sealed around the edges by a metal, plastic
or other joint which makes a completely airtight unit.
Another type of multiple-walled insulating glass consists of
a sandwich of two sheets of glass with an interlayer of
glass fibre.
These types of glass, which are used for glazing windows,
roofs, etc., provide a degree of heat and sound insulation
and reduce condensation.
The subject articles are glass multiple-walled insulating units.
They have one decorative glass panel separated by two sheets of
tempered glass. All three glass pieces are then sealed around
the edges in a stainable frame. Moreover, the literature
indicates the lites provide "energy efficiency" which leads us to
conclude that the articles have insulation properties.
Accordingly, they are described by heading 7008, HTSUS.
Protestant suggests that the lites are similar to leaded
glass windows and therefore are classifiable in heading 7016,
HTSUS. EN 70.16, p. 939, states, in pertinent part, that:
...The heading further includes:
(1)xxx
(2) Leaded lights for private houses, stained glass windows
for churches, etc. These consist of panels, rosettes, etc.,
formed of glass (usually coloured in the mass,
surface-coloured or made of antique glass) of all shapes,
embedded in lead cames, and sometimes reinforced with metal
rods.
Similar assemblies are made with the cames of other metals,
particularly copperlight glazing, to make them more fire
resistant...
The heading also excludes:
(a) xxx
(b) Multiple-walled insulating glass (heading 70.08)...
The subject lites are advanced in condition beyond a mere panel
of glass embedded in brass cames and reinforced with metal rods.
The lites' decorated panel is encase with two additional pieces
of glass to create one unit. EN 70.16 explicitly excludes these
multiple-walled units from heading 7016, HTSUS. The lites are
specifically provided for under subheading 7008.00.00, HTSUS.
HOLDING:
The protest should be DENIED. The lites are specifically
provided for under subheading 7008.00.00, HTSUS, which provides
for multiple-walled insulating units of glass. The general,
column one rate of duty is 4.2% ad valorem.
In accordance with Section 3A(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision should be mailed, with the Customs Form
19, by your office to the protestant no later than 60 days from
the date of this letter. Any reliquidation of the entry in
accordance with the decision must be accomplished prior to
mailing of the decision. Sixty days from the date of the
decision the Office of Regulations and Rulings will take steps to
make the decision available to Customs personnel via the Customs
Rulings Module in ACS and the public via the Diskette
Subscription Service, Freedom of Information Act, and other
public access channels.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division