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HQ 951804


August 19, 1992

CLA-2 CO:R:C:M 951804 EJD

CATEGORY: CLASSIFICATION

TARIFF NO: 7013.99.50

Mr. Paul R. Andrews
District Director of Customs
555 Battery Street
P.O. Box 2450
San Francisco, California 94126

RE: Protest No. 2809-91-101608; Glass Eggs; Subheading 9505.10.10

Dear Mr. Andrews:

This is in response to the Application for Further Review of Protest No. 2809-91-101608, dated September 26, 1991, which pertains to the tariff classification of decorative glass eggs under the Harmonized Tariff Schedule of the United States (HTSUS). A sample was submitted to this office for our examination.

FACTS:

The articles in question are decorative glass eggs imported by Bill Yee International from Hong King. The protestant contends that these eggs are designed to be used as decorative items on Christmas trees.

The representative sample submitted to this office was packaged in a blue cotton fabric covered box with two compartments inside. The large compartment holds the decorative glass egg and the other holds the small wooden stand. The glass egg is painted to resemble red roses in a field of wild white flowers. The glass egg has a 3/8 inch hole at the bottom of the egg.

The protestant contends that the correct classification of the glass eggs is subheading 9505.10.10, HTSUS, which provides for "[f]estive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof...[a]rticles for Christmas festivities and parts and accessories thereof...[c]hristmas ornaments...[o]f glass."

This entry was liquidated under subheading 7013.99.50, HTSUS, which provides for

Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)...[o]ther glassware...[o]ther... [o]ther...[o]ther ...[v]alued over $0.30 but not over $3 each."

ISSUE:

What is the proper classification of the decorative glass egg under the HTSUS?

LAW AND ANALYSIS:

The classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRIs), 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.

To be classified as a Christmas tree ornament, Customs requires that the following three criteria be met: (1) that the item is marketed and sold as a Christmas tree ornament; (2) that there is some method, generally a loop attached to the top, to secure or hang the item on a tree; and (3) that the item is not too big or too heavy to be hung or attached to a tree. The subject merchandise does not satisfy any of these criteria. There is no cord or method for hanging and there is a large hole at the bottom which would make the egg unsuitable for hanging. Furthermore, the retail packaging presented with the glass egg gives no indication that the glass egg is being marketed as a Christmas tree ornament. It is obvious that the egg is designed to be displayed on the wood stand.

It is our position that the glass egg is properly classified under subheading 7013.99.50, HTSUS, which provides for decorative table ornaments of glass.

HOLDING:

The glass egg ornaments are classified in subheading 7013.99.50, HTSUS, the provision for decorative table ornaments of glass. The applicable duty rate is 30% ad valorem.

The protest should be denied. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director

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