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HQ 955951

April 15, 1994

CLA-2 CO:R:C:M 955951 KCC

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.50

Petra van der Welle
Stichting Bloembollen Transport Adviesbureau Schiedamse Vest 95
3012 bg Rotterdam
Amsterdam

RE: Hyacinthglasses; indoor decoration; EN 70.13

Dear Petra van der Welle:

This is in reference to your letter dated February 17, 1994, on behalf of flower bulb exporters, requesting the tariff classification of hyacinthglasses under the Harmonized Tariff Schedule of the United States (HTSUS). A sample was submitted for our examination.

FACTS:

You state that the hyacinthglasses are used inside houses for planting hyacinth bulbs in water. The glasses are bought for approximately $0.50 (depending on the exchange rate) and sold for approximately $1.50.

ISSUE:

What is the proper tariff classification of the hyacinthglasses 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 terms of the headings and any relative section or chapter notes...."

We are of the opinion that the hyacinthglasses are classified 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 those of heading 7010 or 7018)...Other Glassware...Other...Other... Other...Valued over $0.30 each but not over $3.00 each.

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. The ENs, although not dispositive, are to be used to determine the proper interpretation of the HTSUS. See, T.D. 89- 80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). EN 70.13 (pgs. 936-936a) states that:

This heading covers the following types of articles, most of which are obtained by pressing or blowing in moulds:...

(4) Glassware for indoor decoration and other glassware (including that for churches and the like), such as vases, ornamental fruit bowls, statuettes, fancy articles (animals, flowers, foliage, fruit, etc.), table centres (other than those of heading 70.09), aquaria, incense burners, etc., and souvenirs bearing views (emphasis in original).

The hyacinthglasses are of the same class or kind of glassware classifiable under subheading 7013.99, HTSUS. Your letter states that the hyacinthglasses are used in house for growing hyacinth bulbs. Additionally, the clear glass, which allows one to view the intricate root growth, and the hyacinthglasses' shape indicate that they are also used as a decorative item in the household. Based on the value of the hyacinthglasses, they are classified under subheading 7013.99.50, HTSUS, as other glassware of a kind used for indoor decoration, valued over $0.30 each but not over $3.00 each.

HOLDING:

The hyacinthglasses are classified under subheading 7013.99.50, HTSUS, as other glassware of a kind used for indoor decoration, valued over $0.30 each but not over $3.00 each. This tariff provision is dutiable at the Column 1 rate of 30% ad valorem.

Sincerely,

John Durant, Director

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