United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 HQ Rulings > HQ 0953634 - HQ 0953851 > HQ 0953653

Previous Ruling Next Ruling


HQ 953653


August 17, 1993

CLA-2 CO:R:C:M 953653 KCC

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.40.80

District Director
U.S. Customs Service
300 South Ferry Street
Terminal Island, Room 2017
San Pedro, California 90731

RE: Protest No. 2704-93-100064; plastic base with light bulbs and on-off switch; 3924.90.50; household articles of plastic; HRL 059819; NY 865483; other electric lamps and lighting fittings

Dear District Director:

This is in response to the Application for Further Review of Protest No. 2704-93-100064, which pertains to the tariff classification of a plastic base under the Harmonized Tariff Schedule of the United States (HTSUS). A sample was submitted for examination.

FACTS:

The merchandise under consideration is a plastic base; identified as product profile number 103991. It is described as a plastic base component for the protestant's "Silent Night Crystal Light-up Church" (crystal church). The crystal church is a decorative article designed to be displayed in the home during the Christmas holiday and winter months. The base is square in shape with stepped sides, so that when the crystal church is placed on top, the base resembles to some extent the steps leading to a church. The base is constructed of gold-colored, hollow, molded plastic and houses three "AA" batteries. On top of the base stand three miniature light bulbs which illuminate the interior of the crystal church. An on-off switch is located on the bottom. The plastic base serves both as a support base and as a housing to contain the batteries and light bulbs, while concealing these items from view.

Upon importation, the entry of the plastic bases was liquidated on October 16, 1992, under subheading 3926.90.90, HTSUS, which provides for "Other articles of plastics and articles of other materials of headings 3901 to 3914...Other...Other...." In a protest timely filed on January 12, 1993, Avon Products, Inc., contends that the plastic base is properly classified under subheading 3924.90.50, HTSUS, which provides for "Tableware, kitchenware, other household articles and toilet articles, of plastics...Other...Other."

ISSUE:

What is the tariff classification of the plastic base under the HTSUS?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). 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...."

There is no dispute that the plastic base is a part of the crystal church and that if imported with the crystal church it would be classified as a decorative glass article under heading 7013, HTSUS. However, there is no provision for parts of decorative glass articles under heading 7013, HTSUS. Therefore, the plastic base must be classified on its own characteristics.

The protestant contends that the plastic base is properly classified as other household articles of plastic under subheading 3924.90.50, HTSUS. In support of this position, the protestant cites Headquarters Ruling Letter (HRL) 059819 dated October 25, 1978, which classified wooden easel-shaped stands, designed to serve as a base for decorative pie plates, as wooden household articles. The protestant contends that the wooden easel-shaped stands are similar in all material respects to the function and use of the plastic base at issue. As further evidence, the protestant cites New York Ruling (NY) 865483 dated August 7, 1991, which classified plastic display cases for athletic trading cards as household articles of plastic under subheading 3924.90.50, HTSUS.

We do not believe the above rulings are controlling. Both the wooden easel-shaped stands and plastic display cases are complete articles in and of themselves which are sold in the condition as imported. They are used to display articles that are available for sale separately from the wooden easel-shaped stands and plastic display cases. We do not believe that the wooden easel-shaped stands and plastic display cases are similar in all material respects to the function and use of the plastic base at issue. The plastic base is not available for sale without the crystal church. Unlike the wooden easel-shaped stand and plastic display cases, the plastic base under consideration is not a general purpose display stand for a particular class or kind of product, such as pie plates or athletic trading cards. Moreover, the plastic base is not merely a stand, for it incorporates the electrical apparatus necessary to illuminate the crystal church. Therefore, we are the opinion that the plastic base is not classifiable under subheading 3924.90.50, HTSUS.

In essence the plastic base is a housing for a lighting fixture. The plastic base contains three miniature light bulbs, the electric wiring for the bulbs, batteries and an on-off switch. Based on the description, sample and function of the plastic base, we are of the opinion that it is properly classified under subheading 9405.40.80, HTSUS, which provides for "Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included...Other electric lamps and lighting fittings...Other."

HOLDING:

The plastic base is classified under subheading 9405.40.80, HTSUS, as other electric lamps and lighting fittings.

Since re-classification of the plastic base as indicated above will result in a lower rate of duty than the liquidated classification, but more than the rate of duty claimed by the protestant's classification, the protest should be denied, except to the extent that re-classification results in a partial allowance. 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
Commercial Rulings Division

Previous Ruling Next Ruling

See also: