CLA-2 RR:TC:MM 959249 JRS
Port Director
Port of New York
c/o Chief, Residual Liquidation and Protest Branch
6 World Trade Center, Room 761
New York, New York 10048-0945
RE: Protest Review Decision 1001-96-102529; Glass in
the shapes of flat squares and rounds, and
pyramids for glass decorative articles; HQ 087114;
GRI 1; EN 70.20; glass articles of various shapes:
smooth, spherical-shaped articles; faceted (eight
or twelve-sided) spherical or elongated shapes;
five-sided polyhedrons in the form of a house and
a Dutch colonial-style roof; subheading 7013.99,
as decorative glass articles versus subheading
7020.00, as other articles of glass; EN 70.02;
Heading 7018; HQ 957456
Dear Port Director:
This is our decision on the above-referenced protest which
was filed against your classification of certain glass articles,
from China, under subheading 7013.99, HTSUS, as decorative
household items. The merchandise was entered on July 17, 1995,
and liquidated on February 16, 1996. This protest was timely
filed on March 22, 1996.
FACTS:
The importer is a crystal figurine manufacturer who imports
raw crystal components to make unique crystal sculptures. The
importer states that they do not sell the imported raw components
as finished goods. Rather, the imported components are either
hand or machine cut, chemically bleached, ground and polished to
size and shape in the United States to make crystal figurines,
such as crystal cats. The pieces are assembled and invisibly
glued together.
Photographs of the types of articles, invoiced as "glass
decorative item," were submitted for our examination. These
include glass in the shapes of flat squares and rounds, and a
variety of pyramids for glass decorative articles.
Samples of the merchandise, invoiced as "imitation jewelry
stone," were submitted for our examination. The seven glass
articles include: (1) a smooth, spherical-shaped article with
iridescent coating on a portion measuring 2mm in diameter; (2) an
elongated, faceted octahedron which measures 1.5mm at its widest
diameter, 1.5mm in height and its flat eight-sided base measures
1mm in diameter; (3) an elongated, faceted octahedron which
measures 4mm at its widest diameter, 3.5mm in height and its flat
eight-sided base measures approximately 2mm in diameter; (4) a
twelve-sided faceted, spherical shape which measures
approximately 4mm at its widest diameter, 4mm in height and its
flat twelve-sided base measures 2.5mm in diameter; (5) a twelve-sided faceted, spherical shape which measures 3mm at its widest
diameter, 2.5mm in height and its flat twelve-sided base measures
2mm in diameter; (6) a polyhedron with five sides that is in the
form of a house measuring 2.6mm (L) x 1.7mm (W) x 3.2mm (H), with
beveled edges; and (7) a polyhedron with five sides that measures
approximately 3.3mm x 2.5mm x 2mm, with beveled edges in the form
of a Dutch colonial-style roof.
All merchandise was liquidated under the provision for
decorative glass articles, in subheading 7013.99, HTSUS, by
value.
The provisions under consideration are as follows:
7013 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:
7013.99 Other:
Other:
7013.99.50 Valued over $3 each...30
percent ad valorem
* * * * * *
Other:
7013.99.80 Valued over $3,
but not over
$5
each...................14.6 percent ad valorem
7013.99.90 Valued over $5
each...7.2 percent ad
valorem
* * * * * *
7018.10.50 Glass beads, imitation pearls, imitation precious
or semiprecious stones and similar glass
smallwares and articles thereof other than
imitation jewelry;...Other...3.8 percent ad
valorem
* * * * * *
7020.00.00 Other articles of glass....6.3 percent ad valorem
ISSUE:
Whether the glass articles should be classified under
subheading 7013.99, HTSUS, by value, as shaped glass decorative
articles, or under subheading 7020.00.00, HTSUS, as other
articles of glass.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
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, and provided such headings or
notes do not otherwise require, according to GRIs 2 through 6.
Chapter 70 of the HTSUS provides for glass and glassware.
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENS) constitutes the official interpretation
of the Harmonized System. While not legally binding, and
therefore not dispositive, the ENS provide a commentary on the
scope of each heading of the Harmonized System and are thus
useful in ascertaining the classification of merchandise under
the System. Customs believes the ENS should always be consulted.
See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
Heading 7013 provides for glassware of a kind used for
indoor decoration. EN 70.13 states that this heading covers
articles of glassware and lists as examples of these items under
the various categories of table or kitchen glassware; toilet
articles; office glassware; and glassware for indoor decoration.
However, parts of these articles are not specifically provided
for within this heading. The EN to heading 7020 states, in
pertinent part, for "other articles of glass," that "[t]his
heading covers glass articles (including glass parts of articles)
not covered by other headings of this Chapter or of other
Chapters of the Nomenclature." Therefore, glass parts of
glassware used for indoor decoration are not accurately described
by the terms of heading 7013 and cannot be classified in that
heading.
Protestant contends that the instant merchandise is not
finished articles classifiable under subheading 7013.99, HTSUS,
because these glass articles are to be further manufactured to
form finished crystal figures. Since these articles are not
finished articles of glass suitable for household or decorative
purposes in its imported condition, protestant agrees that the
merchandise should not be classified under subheading 7018.10.20,
HTSUS, as originally entered, but rather argues that the
merchandise should be classified under subheading 7020.00.00, as
other articles of glass.
In this case, the articles invoiced as "glass decorative
items" are comparable to the merchandise ruled on in HQ 087114 of
August 3, 1990. In HQ 087114, glass shapes, specifically cubes,
pyramids and bars, were used to make ornamental items such as
glass trains, churches, spinning machines and other products.
Customs held in that ruling that these articles are parts of
glassware used for indoor decoration not covered by any other
heading and are thus properly classified as other articles of
glass in subheading 7020.00.00, HTSUS. The analysis of that
ruling is incorporated herein. Accordingly, all the articles
invoiced as "glass decorative items" are properly classifiable
under subheading 7020.00.00.
With two exceptions discussed below, the five other articles
invoiced as "imitation jewelry stone" in this entry, are also
parts of glassware used for indoor decoration. Albeit these
articles are more elaborate and decorative by virtue of their
many faceted sides and shapes than the articles invoiced as
"glass decorative items," this fact does not exclude them from
being "parts" of glassware for indoor decoration. The faceted
spherical and elongated glass shapes appear to be the "bodies" of
crystal figurines. As was stated in HQ 087114, where the parts
of glassware used for indoor decoration are decorative in their
own right, their use by themselves as decorative articles would
be fugitive at best. The polyhedron with five sides which
resembles a Dutch colonial-style roof (#3325A), in our opinion,
is classifiable under subheading 7020.00.00, HTSUS, because it is
not a decorative article in its own right, but rather a part for
a decorative article, such as a Dutch colonial-style house or
barn.
On the other hand, the five-sided polyhedron (#183032) is an
ornamental product in its own right, namely, a glass house.
Unlike the other items, the glass house is not merely a simple
geometric form, but is a recognizable decorative article in and
of itself, and is properly classifiable under subheading
7013.99.50, HTSUS, as a glass decorative article.
The small (2mm), smooth, spherical-shaped article
(#18611/10) with its partial iridescent coating (which makes it
reflect different colors of the rainbow, such as gold, pink,
purple, blue, and green) is also decorative. EN 70.02 (2)
directs that "[t]he heading excludes balls, rod and tubing made
into finished articles or parts of finished articles recognizable
as such; these are classified under the appropriate heading
(e.g., heading 70.11, 70.17 or 70.18, or Chapter 90). If worked,
but not recognizable as being intended for a particular purpose,
they fall in heading 70.20."
The question becomes whether this article is more aptly
described by heading 7018 as "similar glass smallwares" of
"[g]lass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles
thereof other than imitation jewelry," or by heading 7013 as
"[g]lassware of a kind used for table, kitchen, toilet, office,
indoor decoration or similar purposes (other than that of heading
7010 or 7018)." Thus, articles classifiable under heading 7018
are specifically exempted from the provisions of heading 7013.
The smooth iridescent round shape is more specifically described
by heading 7018 as a "similar glass smallware" because of its
small size and its simple geometric form. Furthermore, it has no
distinquishing features or form which makes it recognizable as a
part of a 7013 article. It is our opinion, therefore, that item
#18611/10 is properly classified under subheading 7018.10.50,
HTSUS, which provides for glass beads, imitation pearls,
imitation precious or semi-precious stones and similar glass
smallware: other. See HQ 957456, dated June 21, 1995.
HOLDING:
With the exception of the glass decorative house (which is
classifiable under subheading 7013.99.50, HTSUS) and the 2mm
spherical-shaped glass article (which is classifiable under
subheading 7018.10.50, HTSUS), the other glass parts in question
are classifiable under subheading 7020.00.00, HTSUS, which
provides for other articles of glass.
You are instructed to DENY the protest, IN PART, as to the
glass decorative house (item #183032) since its liquidated duty
rate will remain the same, and to ALLOW the protest, IN PART, as
the reclassification of the merchandise as indicated above will
result in the same rate of duty as claimed, namely, 6.3 percent
ad valorem, inclusive of item #18611/10. In accordance with
Section 3A(11)(b) of Customs Directive 099 3550-065, dated August
4, 1993, Subject: Revised Protest Directive, this decision,
together with the Customs Form 19, should be mailed 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 this decision
available to Customs personnel via the Customs Rulings Module in
ACS and to the public via the Diskette Subscription Service,
Freedom of Information Act and other public access channels.
Sincerely,
Director, Tariff Classification Appeals Division