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HQ 089258


December 23, 1991

CLA-2 CO:R:C:M 089258 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.50

James C. Tuttle, Esq.
Kmart Legal Department
3100 West Big Beaver Road
Troy, MI 48084

RE: Potpourri jars; heading 7103; heading 8306; heading 7806; GRI 3(b); NYRL 860620; NYRL 860950; HRL 086166

Dear Mr. Tuttle:

This is in response to the request for reconsideration dated April 26, 1991, submitted by the law firm of Sharretts, Paley, Carter & Blauvelt, on behalf of Kmart Corporation, of New York Ruling Letters (NYRL) 860950 and 860620, which dealt with the classification of potpourri jars under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

NYRL 860620 dated March 1, 1991, dealt with the classification of a glass potpourri jar from Taiwan. The product, Code No. 32-47-88, is composed of two pieces: a glass holder and a filigreed designed pewter lid which sits on top of the bowl. The lid has openings and is available in six different designs. According to the information submitted by counsel, the total weight of the bowl is 150 grams. The glass bowl weighs 66 grams and costs $0.40. The pewter lid is composed of antimony (10 percent), lead (88 percent) and tin (2 percent). The lid weighs 84 grams and costs $0.70. NYRL 860620 held that the glass body represented the essential character of the potpourri jar and classified it in subheading 7013.99.50, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes, other glassware, other, other.

NYRL 860950 dated March 12, 1991, also dealt with the classification of a glass potpourri jar from Taiwan. The product, Code No. 32-47-86, is a glass holder with a brass or copper lid and a brass or copper base. The lid contains an elaborate design with open areas. The lid is available in six different designs. The base also contains a filigreed design of
ribbons and roses. According to the information submitted by counsel, the total weight of the bowl, lid and base is 266 grams. The glass bowl weighs 66 grams and costs $0.38. The lid and base are composed of antimony (8 percent), lead (90 percent) and tin (2 percent). The lid weighs 90 grams and costs $0.49 and the base weighs 110 grams and costs $0.82. NYRL 860950 held that the glass body represented the essential character of the potpourri jar and classified it in subheading 7013.99.50, HTSUS.

It is counsel's position that the potpourri jars are classified in subheading 8306.29.00, HTSUS, which provides for statuettes and other ornaments, of base metal, other. In the alternative, counsel argues that the jars are classified in subheading 7806.00.00, HTSUS, which provides for other articles of lead. Counsel contends that, pursuant to General Rule of Interpretation 3(b), the metal lid represents the essential character of the jars; not the glass bowls. To support this claim, counsel argues that the metal lids make up the greatest cost of the good and the greatest weight of the good. Furthermore, counsel argues that the lid and/or base serve as the most important distinguishing characteristic of the jars in the marketplace and to consumers. As the jars are items of home decoration, it is the metal component which gives them the greatest degree of decorative value. The holes and open areas of the lid are what actually allow the potpourri scent to pass into the air, whereas the glass bowl merely functions as a holder of the potpourri.

In the event that Customs disagrees with the above contention, counsel argues that either of the two subheadings mentioned above are appropriate due to the application of GRI 3(c); between subheading 7013.99.50, HTSUS, and subheading 8306.29.00, HTSUS, and subheading 7806.00.00, HTSUS, the latter two appear last in the tariff schedule.

ISSUE:

Are the potpourri jars classified in subheading 7013.99.50, HTSUS, or in subheading 8306.29.00, HTSUS, or in subheading 7806.00.00, HTSUS.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS 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. No one heading specifically describes the potpourri jars at issue.

The three possible headings for classification of the potpourri jars are the following:

Heading 7013 Glassware of kind used for table, kitchen, toilet, office, indoor decoration or similar purposes.

Heading 8306 ...statuettes and other ornaments of base metal

Heading 7806 Other articles of lead

GRI 3 states, in pertinent part:

When by application of Rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be affected as follows:

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

Explanatory Note VIII to GRI 3(b) of the Harmonized Commodity Description and Coding System (HCDCS), page 4, states that:
The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by 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.

Headquarters Ruling Letter (HRL) 086166, dated April 9, 1990, dealt with the classification of glass curio and trinket boxes with brass feet and brass on the sides or edges. The importer argued that the essential character of the boxes was represented by the brass, since the value of the brass was much greater than the value of the glass and the quality of workmanship applied to the brass was greater. Though the brass represented a greater portion of the product's value than the glass, the body of the article, (the top, bottom and sides) consisted of glass. Furthermore, the function of the box, to hold articles, was
represented by the glass, not the brass. Therefore, HRL 086166 held that the essential character of the boxes was found in the glass body, not the brass feet and edges, as the function of the box and the greatest portion of the product's surface area were represented by the glass.

It is our position that the essential character of the potpourri jars is represented by the glass body, not the metal lid or base. Though the weight and value of the metal parts are greater than the glass parts, the glass bowl provides more of the surface area and the function and use of this merchandise is clearly represented by the glass holder. The product is marketed as a potpourri bowl or holder; the portion of the product which is known as the potpourri bowl or holder consists exclusively of glass. The item would be a potpourri bowl or holder whether it has the lid/base or not.

Furthermore, counsel argues that the potpourri jars should be classified in subheading 8306.29.00, HTSUS. We disagree. The Explanatory Notes to Heading 8306 provide the following:

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 also includes, in the circumstances explained below, certain goods of the two following categories even though they have a utility value:

(A) Household or domestic articles whether they are potentially covered by specific headings for such goods (i.e., headings 73.23, 74.18 and 76.16) or by the "other articles" headings (e.g., in the case of articles of nickel and tin in particular). These household or domestic articles are generally designed essentially to serve useful purposes, and any decoration is usually secondary so as not to impair the usefulness. If, therefore, such decorated articles serve a useful purpose no less efficiently than their plainer counterparts, they are classified as domestic goods rather than in this group. On the other hand, if the usefulness of the article is clearly subordinate to its ornamental or fancy character, it should be classified in this group, for example, trays so heavily embossed that their usefulness is virtually nullified; ornaments incorporating a purely incidental
tray or container usable as a trinket dish or ash- tray; and miniatures having no genuine utility value (miniature kitchen utensils).

The potpourri jars are clearly useful as holders. The decorative lids do not impair the usefulness of the jars. Therefore, since these jars serve a useful purpose no less efficiently than their plainer counterparts, they are not classified as ornaments in subheading 8306.29.00, HTSUS.

HOLDING:

The potpourri jars are classified in subheading 7013.99.50, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes, other glassware, other, other. other, valued over $0.30 but not over $3 each. The rate of duty is 30 percent ad valorem.

NYRL 860620 and NYRL 860950 are affirmed.

Sincerely,

John Durant, Director
Commercial Rulings Division

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