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HQ 954483


August 24, 1993

CLA-2 CO:R:C:M 954483 MMC

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.70

Mr. M. Barry Levy
Sharretts, Paley, Carter and Blauvelt, P.C 67 Broad Street
New York, New York 10004

RE: Engraved glass blocks; EN 70.13

Dear Mr. Levy:

This is in response to your letter to the Area Director of Customs in New York, dated June 3, 1993, on behalf of Goebel Inc. Your letter requested a classification and country of origin ruling for engraved glass blocks under the Harmonized Tariff Schedule of the United States (HTSUS). It was referred to this office for reply together with the samples submitted for examination.

Your request for classification will be addressed in this ruling letter. The Value and Marking Branch of this office will respond to your country of origin issue in Headquarter's Ruling Letter 735302.

FACTS:

The subject articles are engraved glass blocks containing no lead. Picturesque scenes or geometric designs are hand engraved onto squared off blanks after the glass has solidified, by grinding and otherwise removing excess glass. The total cost for a finished block varies, but is approximately $30 to $35.

ISSUE:

Are the engraved glass blocks classifiable as decorative glassware cut or engraved?

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, HTSUS, 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. Chapter 70, HTSUS, provides for glass and glassware.

Heading 7013, HTSUS, provides in pertinent part for [g]lassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be consulted. The Explanatory Notes (EN), although not dispositive, are to be used to determine the proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128, (August 23, 1989).

EN 70.13, p. 936, states in pertinent part that: [t]his heading covers the following types of articles,...office glassware, such as paperweights...glassware for indoor decoration and other glassware...such as ...fancy articles...and souvenirs bearing views. These articles may be of ordinary glass...and may be cut, frosted, etched or engraved, or otherwise decorated.

We are of the opinion that the glass engraved blocks containing no lead, are described by this EN and are therefore classifiable as glassware for indoor decoration in subheading 7013.99, HTSUS. The decorations on the glass blocks are introduced after the glass solidifies and the subject articles cannot be used as smoker's articles, perfume bottles or votive candle holders. Therefore, classification to the eight digit subheading level is determined by the value of the article. Because the article is valued over $5, it is classifiable in subheading 7013.99.70, HTSUS.

HOLDING:

The glass engraved blocks are classifiable as [g]lassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes: [o]ther: [o]ther: [v]alued over $3 each: [c]ut or engraved: [v]alued over $5 each, in subheading 7013.99.70, HTSUS. The column one rate of duty for this subheading is 7.2% ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings

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