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HQ 950938


January 10, 1992

CLA-2 CO:R:C:M 950938 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.91.50

Mr. Roger Silvestri
Assistant Area Director
U.S. Customs Service, New York Region
Room 425
6 World Trade Center
New York, New York 10048-0945

RE: Double difference; candle holders; hurricane; glass

Dear Mr. Silvestri:

On August 22, 1991, you sent this office a report concerning a double difference made by the port of Chicago on CF 6431 936-01300093 [CLA-2-94:S:N:N3D:226]. The report concerned the classification of hurricane candleholders and glass scent bottles with silver plated lids under the Harmonized Tariff Schedule of the United States (HTSUS). On December 10, 1991, it was determined in HQ 950245 that the hurricane candleholders were classifiable under subheading 9405.50.40, HTSUS, and that the glass scent bottles were classifiable under subheading 7114.20.00, HTSUS. We have reviewed this matter and have determined that the classification of the glass scent bottles was incorrect.

Heading 7114, HTSUS, provides for "[a]rticles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal." The article in question is a glass scent bottle with a silver plated top. These miniature bottles are made of fine lead crystal and do not contain a spraying mechanism. In HQ 950245, we failed to make a distinction between metal clad with precious metal and metal plated with precious metal. The term "metal clad with precious metal" is defined in the Explanatory Notes (EN) to Chapter 71, pg. 949, as follows:

[M]aterial made with a base of metal, one or more surfaces of which have been covered to any thickness with precious metal by soldering, brazing, welding, hot-rolling or similar mechanical means.

The ENs further state that "[m]etal clad with precious metal, as defined in this Chapter, should not be confused with base metals plated with precious metals by electrolysis, vapour deposition, spraying or immersion in a solution of salts of precious metals, etc." Gold-plating and silver-plating are merely coatings of precious metal, whereas, cladding is a mechanical bonding of a precious metal to a base metal. See HQ 087620, dated November 13, 1990. Because the article in question was plated, rather than clad, with precious metal, it is not covered by the terms of Heading 7114, HTSUS.

Heading 7013, HTSUS, provides for "[g]lassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)." EN 70.13, pg. 936, states that "[p]recious metal or metal clad with precious metal may be present, as minor trimmings only; articles in which such metals constitute more than mere trimmings are excluded [emphasis in original]." Because the glass scent bottles are plated, rather than clad, with precious metal, they are not excluded from Heading 7013, HTSUS.

The glass scent bottles are classifiable under subheading 7013.91.50, HTSUS, which provides for "[g]lassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes . . . [o]ther glassware . . . [o]f lead crystal . . . [v]alued over $5 each." The corresponding rate of duty for articles of this subheading is 6% ad valorem. HQ 950245, dated December 10, 1991, is modified pursuant to section 177.9(d) of the Customs Regulations [19 CFR 177.9(d)].

Sincerely,

John Durant, Director

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