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HQ 086166

April 9, 1990

CLA-2 CO:R:C:G 086166 SLR

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.5000, 7013.99.6000, 7013.99.7000, 7013.99.8000, 7013.99.9000, 9503.90.6000

District Director of Customs
Lincoln Juarez Bridge
Admin. Bldg. #2
P.O. Box 3130
Laredo, Texas 78044-3130

RE: Internal Advice Request No. 57/89 Concerning Curio Boxes, Suncatcher, Music/Trinket Boxes, and Kaleidoscopes Made of Glass and Brass

Dear Sir:

This request for Internal Advice was initiated by a letter dated May 25, 1989, from Robert J. Ward, Jr., of the law firm of Givens and Kelly, on behalf of their client, Via Vermont, Ltd. Samples, along with a Via Vermont catalogue and video tape, were submitted for our examination.

FACTS:

Description of the Goods

The subject curio boxes serve to hold or store items within the home or other indoor contexts. The top, bottom, and sides of each box consist largely of glass (clear, stained, and/or mirrored). The product contains some brass on the sides and edges (brass channeling which holds the glass together) as well as feet of brass. Catalogue items which begin with the letters represent the instant merchandise.

The subject suncatchers consist largely of glass (clear and stained). Brass channeling outlines each glass segment. A brass chain facilitates the hanging of the suncatcher from a window. The glass portions glisten as they reflect sun rays. These catalogue items begin with the letters "S" and "SB."

The subject music/trinket boxes consist largely of glass (clear, stained, and/or mirrored). Much like the curio boxes described above, this article features channeling and feet made of brass. The music/trinket boxes, however, contain a solid brass base as opposed to a brass plated base. Moreover, these
boxes feature two compartments; one which holds trinkets and another which houses mechanical musical movements. The items so described include all of the musical boxes shown in the Via Vermont catalogue except M13S, M13F, M14S, M14F, M15F, and M16S.

The subject kaleidoscopes consist of long panels of stained glass outlined with brass channeling. The inner workings of the kaleidoscopes contain colored and mirrored glass. The stands on which the subject articles rest are solid brass with four brass tubular supports. The instant items begin with the letters "KH",

Arguments Presented by Affected Parties

Mr. Ward, counsel for Via Vermont, maintains that pursuant to GRI 3(b), the curio boxes are classifiable in subheading 7419.99.50, Harmonized Tariff Schedule of the United States Annotated (HTSUSA) as other articles of copper. He argues that the value of the brass is greater than the glass; hence, the brass represents the essential character of the subject boxes. To further support this claim, the attorney posits that: (1) the brass serves as the most important distinguishing characteristic of the boxes in the marketplace and to consumers; the uniformity of the brass makes the items worthy of inclusion in exclusive gift shops and collector sets; (2) once soldered together, the brass can stand by itself and retain the structure of a box whereas the glass pieces cannot; (3) if one were to outline the glass components with any other material, such as plastic or wood, the boxes would not be as valuable as when outlined in brass; and (4) while the glass appears to be more bulky and weighty than the brass in most cases, this is not true in all cases.

In the event that Customs disagrees with the above contention, the attorney argues that a subheading 7419.99.50 classification is nonetheless appropriate due to the application of GRI 3(c); between Heading 7013, household articles of glass, and Heading 7419, other articles of copper, Heading 7419 appears last in the tariff schedule.

In addition to Mr. Ward, Mr. Ben-Zion Ptashnik, Vice President of Via Vermont, maintains that the curio boxes are classifiable according to the brass component. He asserts that the brass represents a greater part of their product in terms of cost, material, and labor. A document submitted provides information regarding the overall cost of raw materials, the weight of the brass ready for assembly versus the weight of the glass ready for assembly (using items A6S and A12S [boxes proportedly representative of the product line] as the basis for comparison), and the relative size in terms of area occupied by the glass and brass prior to their assembly. The document also chronicles each step of the production process (as does the
submitted video). Its findings include the following: the brass represents between 70 to 90 percent of the cost of raw materials used in the production of the curio boxes; prior to assembly, the brass occupies a larger area than the glass; for item A6S, the weight of the brass almost equals the weight of the glass -- for item A12S, the weight of the brass is slightly greater than the weight of the glass; labor devotes 80 to 90 percent of its efforts to the manufacturing and molding of the brass channeling, legs, and hinges prior to their placement onto the glass. Accordingly, Mr. Ptashnik maintains that the brass rather than the glass imparts the essential character of the curio boxes.

As for the suncatchers, the attorney for Via Vermont maintains that pursuant to GRI 3(b), the suncatchers are classifiable as wall ornaments of base metal in subheading 8306.29.00, HTSUSA. He forwards the following arguments: the value of the brass greatly surpasses that of the glass; the brass, not the glass, gives the subject article its shape and form; the brass chain facilitates the hanging of the suncatchers; and the uniformity of the brass renders these articles highly desirable to both gift shops and individual collectors alike. Alternatively, he maintains that subheading 8306.29.00 applies due to GRI 3(c); between Headings 7013 and 8306, Heading 8306 appears last in the tariff schedule.

Regarding the music/trinket boxes, the attorney maintains that the mechanical musical movement imparts the essential character of that particular article. In turn, he contends that the subject article is classifiable as a music box in subheading 9208.10.0000, HTSUSA. In support of this claim, he states that the music box portion, by weight, function, customer appeal and price, plays a dominant role over the trinket box portion.

Lastly, the attorney argues that the subject kaleidoscopes are classifiable as toys in subheading 9503.90.60, HTSUSA. He believes this product is chiefly used for amusement.

Our New York and Laredo offices agree with the contention that the kaleidoscopes are classifiable as toys in Chapter 95. As to the music/trinket boxes, however, these offices assert that those items are classifiable not as music boxes but as household articles of glass in Heading 7013 -- the utilitarian function of the merchandise negates the product's status as a music box. Regarding the suncatchers, New York maintains that pursuant to GRI 3(b), these items are classifiable as household articles of glass in Heading 7013. Your office, however, raises the possibility that pursuant to GRI 3(c), the suncatchers may be classifiable as wall ornaments of base metal in Heading 8306. When considering the classification of the curio boxes, both offices are in accord. They dispute the notion that the
curio boxes are classifible according the the brass component. Rather, the glass represents the essential character of those articles. In their view, the curio boxes are classifiable as household articles of glass in Heading 7013.

ISSUES:

I. Whether the curio boxes are classifiable as other articles of copper in Heading 7419, HTSUSA, or as household articles of glass in Heading 7013, HTSUSA.

II. Whether the suncatchers are classifiable as wall ornaments of base metal in Heading 8306, HTSUSA, or as household articles of glass in Heading 7013, HTSUSA.

III. Whether the music/trinket boxes are classifiable as music boxes in Heading 9208, HTSUSA, or as household articles of glass in Heading 7013, HTSUSA.

IV. Whether the kaleidoscopes are classifiable as other toys in Heading 9503, HTSUSA, or as household articles of glass in Heading 7013, HTSUSA.

LAW AND ANALYSIS:

Curio Boxes

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relevant section or chapter notes. Heading 7013 provides for household articles of glass. Heading 7419 provides for other articles of copper. No single heading describes the product in issue.

GRI 2(a) refers to incomplete or unassembled articles, and so does not apply to this case. GRI 2(b), however, is instructive since that provision pertains to the classification of goods consisting of more then one material or substance. GRI 2(b) dictates that the classification of goods consisting of more than one material or substance shall be according to the principles of GRI 3.

GRI 3 supplies three methods for classifying goods which are prima facie classifiable under two or more headings by virtue of GRI 2(b) or for any other reason. These methods are, in order of priority: (a) specific description; (b) essential character; and (c) heading which occurs last in numerical order.

GRI 3(a) provides that when two or more headings are under consideration, the one providing the most specific description of the merchandise is preferred. All headings are regarded as
equally specific, however, when each refers to part only of the goods. Each of the headings, 7013 and 7419, refers to only part of the subject merchandise. Therefore, the headings are regarded as equally specific, and the classification of the curio boxes cannot be determined by the application of the doctrine of relative specificity.

GRI 3(b) provides that composite goods made up of different components which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the component which gives them their essential character. The Explanatory Notes to GRI 3(b) indicate that essential character may be determined by considering a variety of factors including "the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods."

Merchandise is classified according to its condition as imported. In the condition of the product as imported, the glass comprises the largest portion of the product's area. In most cases, the glass constitutes the weightier material. Furthermore, since the top, bottom, and sides of each box consist almost entirely of glass, it is the glass which performs the product's function of holding articles. The glass also constitutes the most distinctive feature of the box. It is the component which attracts the consumer. Accordingly, the glass represents the essential character of the subject curio boxes. This is so, notwithstanding the extensive amount of labor applied to the production of the brass components or the value of the brass itself.

This office acknowledges that the brass component represents the chief value of the curio boxes. Nonetheless, under the Harmonized Schedule, value is only one of the many factors to be considered when determining essential character. This is in sharp contrast to the deference accorded value under the former tariff -- the Tariff Schedule of the United States (TSUS) -- wherein chief value was often the crucial determining factor in the classification of composite goods. Here, area, bulk, weight, and the role of a constituent material in the use of an article simply overshadow value.

Suncatchers

GRI 3 provides for the classification of composite goods. The competing headings are 8306, wall ornaments of base metal, and 7013, household articles of glass. Once again, a GRI 3(b) essential character analysis is in order.

The body of each suncatcher consists largely of glass. Although the glass suncatchers are held together by the brass, the largest portion of the area of each item is made of glass.

Furthermore, the effect of the suncatcher is dependent on the reflection of the sun of the glass. Based of function and area, the glass represents the essential character of this merchandise. Consequently, the suncatchers are classifiable as household articles of glass in Heading 7013.

Music/Trinket Boxes

Heading 9208 provides for, among other articles, musical boxes. The Explanatory Notes, which represent the official interpretation of the tariff at the international level, offer guidance in understanding the scope of the headings. The Explanatory Note to Heading 9208 provides that musical boxes "consist of small mechanical movements playing tunes automatically, incorporated into boxes or various other containers." The Explanatory Note, however, further indicates that:

Articles which incorporate a musical mechanism but which are essentially utilitarian or ornamental in function...are not regarded as musical boxes within the meaning of this heading. These articles are classified in the same headings as the corresponding articles not incorporating a musical mechanism.

Here, the music/trinket boxes function primarily as utilitarian articles; they hold jewelry and other assorted articles. While the music/trinket boxes house musical movements, which provide minimal entertainment, such entertainment is incidental to its primary function as a holder of articles. Without the musical movements being in motion, the subject article functions perfectly as a jewelry/trinket box.

The glass, which comprises the largest portion of the product's area, represents the essential character of the music/trinket box. The subject boxes, therefore, are classifiable as household articles of glass in Heading 7013.

Kaleidoscopes

Heading 9503 provides for, among other articles, other toys. The Explanatory Notes to Chapter 95 indicate that: "This Chapter covers toys of all kinds whether designed for the amusement of children or adults."

Here, the subject kaleidoscopes are chiefly used for amusement. Hence, they are classifiable as toys in Heading 9503.

HOLDING:

The subject curio boxes are classifiable in Heading 7013, HTSUSA, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes. If valued over $0.30 but not over $3 each, the curio boxes are classifiable in subheading 7013.99.5000, HTSUSA, and dutiable at 30 percent ad valorem. If cut or engraved and valued over $3 but not over $5 each, the boxes are classifiable in subheading 7013.99.6000, HTSUSA, and dutiable at 15 percent ad valorem. If cut or engraved and valued over $5 each, the boxes are classifiable subheading 7013.99.7000, HTSUSA, and dutiable at 7.2 percent ad valorem. If neither cut nor engraved yet valued over $3 but not over $5 each, the boxes are classifiable in subheading 7013.99.8000, HTSUSA, and dutiable at 15 percent ad valorem. If neither cut nor engraved yet valued over $5 each, the boxes are classifiable in subheading 7013.99.9000, HTSUSA, and dutiable at 7.2 percent ad valorem.

The subject suncatchers are classifiable in Heading 7013, HTSUSA, which provides for glassware of kind used for table, kitchen, toilet, office, indoor decoration or similar purposes. If valued over $0.30 but not over $3 each, the suncatchers are classifiable in subheading 7013.99.5000, HTSUSA, and dutiable at 30 percent ad valorem. If cut or engraved and valued over $3 but not over $5 each, the subject articles are classifiable in 7013.99.6000, HTSUSA, and dutiable at 15 percent ad valorem. If cut or engraved and valued over $5 each, the suncatchers are classifiable in subheading 7013.99.7000, HTSUSA, and dutiable 7.2 percent ad valorem.

The subject music/trinket boxes are classifiable in Heading 7013, HTSUSA, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes. If valued over $0.30 but not over $3 each, the boxes are classifiable in subheading 7013.99.5000, HTSUSA, and dutiable at 30 percent ad valorem. If cut or engraved and valued over $3 but not over $5 each, the boxes are classifiable in subheading 7013.99.6000, HTSUSA, and dutiable at 15 percent ad valorem. If cut or engraved and valued over $5 each, the boxes are classifiable in subheading 7013.99.7000, HTSUSA, and dutiable at 7.2 percent ad valorem. If neither cut not engraved yet valued over $3 but not over $5 each, the items are classifiable in subheading 7013.99.8000, HTSUSA, and dutiable at 15 percent ad valorem. If neither cut nor engraved yet valued over $5 each, the boxes are classifiable in subheading 7013.99.9000, HTSUSA, and dutiable at 7.2 percent ad valorem.

The subject kaleidoscopes are classifiable in subheading 9503.90.6000, HTSUSA, which provides for other toys; reduced- sized ("scale") models and similar recreational models, working or not; puzzles of all kinds; and accessories thereof: other,
other, other toys (except models), not having a spring mechanism, dutiable at 6.8 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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