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HQ 955714


March 31, 1994

CLA-2 CO:R:C:M 955714 KCC

CATEGORY: CLASSIFICATION

TARIFF NO.: 8007.00.10

Ms. Sherry Baker
Supervisor, Entry Department
Wholesale Supply Company, Inc.
P.O. Box 24600
Nashville, Tennessee 37202

RE: Silver-plated vanity set; perfume bottle, jewelry box and ring holder; set; GRI 3(b); EN Rule 3(b)(X); articles put up together to meet a particular need or carry out a specific activity; essential character; EN Rule 3(b); HRL 952238; GRI

Dear Ms. Baker:

This is in response to your letter dated December 3, 1993, regarding the tariff classification of a three-piece silver-plated vanity set under the Harmonized Tariff Schedule of the United States (HTSUS). A sample was submitted for our examination.

FACTS:

The article under consideration is described as a three-piece silver-plated vanity set ("vanity set"), item 177GYE, which includes:

- ring holder,
- crystal heart-shaped box with silver-plated lid, and - crystal perfume bottle with a ground glass stopper and silver-plated top.

All of the articles have matching decorative patterns in the silver-plating and glass components.

In a telephone conversation with the Customs National Import Specialist for glassware, you stated that the value of the jewelry box is $2.37 and that the ring holder is made of zinc.

ISSUE:

What is the tariff classification of the three-piece silver-plated vanity set 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...." The competing subheadings are as follows:

7013.99 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)...Other
Glassware...Other...

7013.99.30 Other...Smokers' articles; perfume bottles fitted with ground glass stoppers.

7013.99.50 Other...Valued over $0.30 but not over $3 each.

8007.00.10 Other articles of tin...Articles 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....

When, by application of GRI 2, HTSUS, goods are prima facie classifiable under two or more headings, GRI 3, HTSUS, is applicable. In this case, classification is determined by application of GRI 3(b), HTSUS, which provides:

Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

To determine what is a "set put up for retail sale" the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System (HCDCS) may be utilized. EN Rule 3(b)(X) (pg. 4), provides a three part test for "goods put up in sets for retail sale":

For the purposes of this Rule, the term 'goods put up in sets for retail sale' shall be taken to mean goods which:

(a) consist of at least two different articles which are prima facia, classifiable in different headings....;

(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and

(c) are put up in a manner suitable for sale directly to users without repackaging (e.g., in boxes or cases or on boards).

The ENs, although not dispositive, are to be looked to for the proper interpretation of the HTSUS. See, T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).

In the present situation, the merchandise consists of three different articles, which are classified under two different headings. The glass jewelry box and glass perfume bottle are classified under heading 7013, HTSUS, and the ring holder is classified under heading 8007, HTSUS. All three articles are packaged together for sale directly to the consumer without repackaging. Therefore, the merchandise at issue meets two requirements of the three part test.

The third requirement to be met is whether the merchandise consists of "articles put up together to meet a particular need or carry out a specific activity." While it is unclear whether or not the components "carry out a specific activity", they do appear to be "put up together to meet a particular need", namely the decorative storage and display of vanity items such as jewelry and perfume. Although, it is true that the jewelry box, ring holder and perfume bottle may not always be used together, we do not believe that this fact serves as a bar to classification of this particular importation as a set. Additionally, all of the articles have matching decorative patterns in the silver-plating and glass components. As imported and as put up for retail sale, the merchandise is a set intended to be used together which has the particular purpose of decorative storage and display of vanity items such as jewelry and perfume, and as such should be classified as a set. See, Headquarters Ruling Letter (HRL) 952238 dated October 2, 1992, which classified mugs and placements with the same design, which were imported and sold together, as a set.

In general, essential character has been construed to mean the attribute which strongly marks or serves to distinguish what an article is; that which is indispensable to the structure, core or condition of the article. In addition, EN Rule 3(b) (pg. 4), provides further factors which help determine the essential character of goods. Factors such as bulk, quantity, weight or value, or the role of a constituent material in relation to the use of the goods are to be utilized, though the importance of certain factors will vary between different kinds of goods.

As each article is equally important to the set, we are unable to determine which article imparts the essential character to the vanity set. In this situation, GRI 3(c), HTSUS, obliges us to classify the merchandise under the heading which occurs last in numerical order among those which equally merit consideration. Therefore, the vanity set is classified under subheading 8007.00.10, HTSUS, as other articles of tin, of a type used for household, table or kitchen use.

HOLDING:

The three-piece silver-plated vanity set is classified as a set pursuant to GRI 3(b), HTSUS. As none of the articles imparts the essential character of the set, it is classified by the tariff provision occurring last in numerical order. Therefore, the vanity set is classified under subheading 8007.00.10, HTSUS, as other articles of tin, of a type used for household, table or kitchen use, which is dutiable at the Column 1 rate of 4.2% ad valorem.

Sincerely,

John Durant, Director

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