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HQ 952676


December 29, 1992

CLA-2 CO:R:C:M 952676 RFA

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.50

Mr. Joel K. Simon, Esq.
Serko & Simon
One World Trade Center
Suite 3371
New York, NY 10048

RE: Glass trinket box; GRI 3(b); 7013; 8007; HQ 086166; HQ 089258

Dear Mr. Simon:

This is in response to your letter of September 21, 1992, on behalf of your client, Papel/Freelance, Inc., concerning the classification of a glass trinket box under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise, which you refer to as "Mother's Day Glass Trinket Box", item number L89339, consists of two pieces. The box itself is a glass cup approximately 2 1/2 inches across and 1 1/4 inch high. It is circular and the outside is corrugated in appearance. The bottom of the box has etched lines emanating from a center point to the sides of the bottom. The glass portion of the box weighs 2.9 ounces. The glass cup is valued at $6.17 per dozen (approximately $0.51 each).

The lid of the box is made of pewter and weighs 3.8 ounces. It is circular and is metallic in appearance. The bottom has three stubs near the sides to hold it in place when it sits on top of the glass bottom. The lid is elaborately ornamented with a floral design consisting of a large flower in the middle surrounded by eight smaller flowers. Two complete circles are etched around the edge of the lid. The lid is valued at $11.03 per dozen (approximately $0.92 each).

ISSUE:

What is the essential character of the glass trinket box under the 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 shall be determined according to the terms of the headings and any relative section or chapter notes.

The merchandise is prima facie classifiable under two headings. It is described in subheading 7013.99.50, HTSUS, which provides for: "[g]lassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes . . .[o]ther glassware: [o]ther: [o]ther: [v]alued over $0.30 but not over $3 each". The merchandise is also described in subheading 8007.00.10, HTSUS, which provides for: "[o]ther articles of tin: [a]rticles not elsewhere specified or included of a type used for household, table or kitchen use; toilet and sanitary wares; all the foregoing not coated or plated with precious metal."

Because classification in a single heading cannot be determined by applying GRI 1, we must apply the other GRI's. GRI 2(b) states that if a product is a mixture or combination of materials or substance that are, prima facie, classifiable in two or more headings, then GRI 3 applies. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, shall be classified as if they consisted of the material or component which gives them their essential character.

The article is a composite good made up of a glass container and a pewter lid. Therefore, the component that imparts the essential character to this article determines its classification.

The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the Customs Cooperation Council's official interpretation of the HTSUS. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. EN VIII to GRI 3(b), page 4, states that the factors will vary as between different kinds of goods to determine the essential character of an article. "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."

In HQ 086166 (April 9, 1990), we dealt with the classification of glass curio and trinket boxes with brass feet and brass on the side 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. 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, HQ 086166 held that the essential character of the boxes was found in the glass body, not the brass feet and edges and that the greatest portion of the product's surface area were represented by the glass.

In HQ 089258 (December 23, 1991), we determined the classification of potpourri jars which consisted of a glass jar, valued at $0.40, and a pewter lid, valued at cost $0.70, based upon the holding in HQ 086166 defining the essential character of a composite good. In HQ 089258, we held that

[i]t 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 marked 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.

Based upon HQ 086166 and HQ 089258, we find that the essential character of the article is the glass container. Though the weight and value of the metal lid is greater than the glass parts, the glass container provides more of the surface area and the function and use of this merchandise is clearly represented by the glass container. Therefore, the item would be a trinket box whether or not the lid is attached to the glass container.

In your letter, you argue that the trinket box is a composite good and that the essential character of the article cannot be determined. You believe that based upon this, we should apply GRI 3(c). However, we find that the glass container is the essential character based upon the above analysis and that GRI 3(c) is inapplicable.

HOLDING:

The glass trinket box is classifiable under subheading 7013.99.50, HTSUS, which provides for: "[g]lassware of a kind used for table, kitchen, toilet, office, indoor decoration or
similar purposes . . . [o]ther glassware: [o]ther: [o]ther: [v]alued over $0.30 but not over $3 each". The general, column one rate of duty is 30 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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