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 > 1995 HQ Rulings > HQ 955975 - HQ 956136 > HQ 956083

Previous Ruling Next Ruling
HQ 956083




May 16, 1994

CLA-2 CO:R:C:M 956083 KCC

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.35

Mr. Howard Peltzman
Aqua-Touch Inc.
P.O. Box 400
Ellis Mill Road and New Jersey Avenue
Glassboro, New Jersey 08028

RE: NY 870585 revoked; glasses; principal use; Additional U.S. Rule of Interpretation 1(a); 7013.29.10; drinking glasses; 7010; other containers used for the conveyance or packing of goods; EN 70.10; HRL 950426; ; votive; HRL 088123; HRL 088742; HRL 950245

Dear Mr. Peltzman:

This is in reference to New York Ruling (NY) 870585 dated January 28, 1992, which concerned the tariff classification of glasses under the Harmonized Tariff Schedule of the United States (HTSUS). Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625), notice of the proposed revocation of NY 870585 was published on April 13, 1994, in the Customs Bulletin, Volume 28, Number 15.

FACTS:

NY 870585 classified the glasses at issue under subheading 7013.20.10, HTSUS, as drinking glasses. Your original submission to Customs in New York dated December 17, 1991, described the glasses as "Votive candle holder. Approximately two and a half inches high, two inches in diameter."

ISSUE:

Are the glasses classified as drinking glasses under subheading 7013.29.10, HTSUS, or as other containers used for the conveyance or packing of goods under subheading 7010.90.50, HTSUS, or as votive-candle holders under subheading 7013.99.35, 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 heading and any relative section or chapter notes...." The competing subheadings under consideration are as follows:

7010.90.50 Carboys, bottles, flasks, jars, pots, vials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass...Other...Other containers (with or without their closures)....

7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)...

7013.29.10 Drinking glasses, other than of glass-ceramics...Other...Other....Valued not over $0.30 each.

7013.99.35 Other glassware...Other...Other...Votive-candle holders.

Headings 7010 and 7013, HTSUS, are both considered "use" provisions. Additional U.S. Rule of Interpretation 1(a), HTSUS, states that:

[A] tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use.

Subheading 7013.29.10, HTSUS, provides for drinking glasses. We are of the opinion that the subject glasses are not of the class or kind of "drinking glasses" classifiable under subheading 7013.29.10, HTSUS. At the time of importation, the physical characteristics of the glasses indicates that they are not principally used as drinking glasses. The size and design features are not the type of features found on drinking glasses. Therefore, the glasses are not properly classified as drinking glasses.

Heading 7010, HTSUS, provides for bottles, vials and other containers of glass which are of a kind used for the conveyance or packing of goods. Explanatory Note (EN) 70.10 of the Harmonized Commodity Description and Coding System (HCDCS) (pg. 933-934), states that heading 7010 "covers all glass containers of the kinds commonly used commercially for the conveyance or packing of liquids or of solid products (powders, granules, etc.)." The types of containers covered by this heading include:

(A) Carboys, demijohns, bottles (including syphon vases), phials and similar containers, of all shapes and sizes, used as containers for chemical products (acids, etc.), beverages, oils, meat extracts, perfumery preparations, pharmaceutical products, inks, glues, etc.
(B) Jars, pots and similar containers for the conveyance or packing of certain foodstuffs (condiments, sauces, fruit, preserves, honey, etc.), cosmetic or toilet preparations (face creams, hair lotions, etc.), pharmaceutical products (ointments, etc.), polishes, cleaning preparations, etc. (C) Ampoules, usually obtained from a drawn glass tube, and intended to serve, after sealing, as containers for serums or other pharmaceutical products, or for liquid fuels (e.g., ampoules of petrol for cigarette lighters), chemical products, etc.
(D) Tubular containers and similar containers generally obtained from lamp-worked glass tubes or by blowing, for the conveyance or packing of pharmaceutical products or similar uses.

EN 70.10. 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).

The key phrase in this instance is "commonly used commercially for the conveyance" of products. The root word of "commercially" is commerce which is described as the exchange or buying and selling of commodities. Webster's Third New International Dictionary (1986) and The Random House Dictionary of the English Language (1983). The root word of "conveyance" is convey which is described as to carry, bring or take from one place to another; transport; bear. The Random House Dictionary of the English Language (1983) and Webster's Third New International Dictionary (1986).

We are of the opinion that the glasses at issue are not principally used as the class or kind of merchandise contemplated by heading 7010, HTSUS, are used. The types of containers found in heading 7010, HTSUS, are principally used to convey a product to the consumer who uses the product in the container and then discards the container. The glasses at issue are not principally used to commercially convey candle wax. The glasses are necessary for the consumer to use the product, candle wax. In use, the glasses support the candle wax. Additionally, some of the glasses are not merely used as containers to convey the candle wax to the consumer or support the candle wax. As the glasses at issue hold the wax while it is being burned, they are not properly classified under heading 7010, HTSUS. See, Headquarters Ruling Letter (HRL) 950426 dated June 19, 1992, which held that glass containers imported into the U.S. empty and then filled with candle wax and a wick were classifiable as votive-candle holders under subheading 7013.99.35, HTSUS, rather than under subheading 7010.90.50, HTSUS.

Subheading 7013.99.35, HTSUS, provides for glass votive-candle holders. We have held that a glass votive-candle holder is a glass holder chiefly used in churches, where the candles are burned for devotional purposes. See, HRL 088123 dated February 25, 1991, HRL 088742 dated April 22, 1991, and HRL 950245 dated December 10, 1991. Additionally, we have held that votive-candle holders are generally of two types, large glasses or "sanctuary lamps" which contain candles that burn for about a week and small glasses which hold candles that burn for a few hours. See, HRL 950426 dated June 19, 1992.

We are of the opinion that the subject glasses are principally used as votive-candle holders. The size of the glasses, i.e., two and a half inches tall and two inches in diameter, is indicative of the common votive-candle holder used in churches and homes for devotional purposes. Therefore, the glasses are properly classified under subheading 7013.99.35, HTSUS.

HOLDING:

The glasses are classified under subheading 7013.99.35, HTSUS, as glass votive-candle holders, which is currently subject to the Column 1 duty rate of 6.6 percent ad valorem.

NY 870585 is revoked.

In accordance with section 625, this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR

Sincerely,

John Durant, Director Commercial Rulings Division

Previous Ruling Next Ruling

See also: