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HQ 957413




March 31, 1995
CLA-2 CO:R:C:M 957413 KCC

CATEGORY: CLASSIFICATION

TARIFF NO.: 7020.00.00; 8306.29.00

Mr. Peter J. Fitch
Fitch, King and Caffentzis
116 John Street
New York, New York 10038

RE: Glass vessel; wrought iron pedestal; 7013.99.90, other glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes,; valued over $5 each; other articles of glass; condition as imported; Citroen; HRL 088123; Willoughby Camera; Riekes Crisa; HRL 953384; HRL 956810; HRL 956048; HRL 957637; other statuettes and other ornaments, and parts thereof; EN 83.06

Dear Mr. Fitch:

This is in response to your letter dated December 8, 1994, on behalf of Tucan International, concerning the tariff classification of glass vessels and wrought iron pedestals which will be separately imported into the U.S. under the Harmonized Tariff Schedule of the United States (HTSUS). The information contained in Headquarters Ruling Letter (HRL) 956810 dated November 28, 1994, was incorporated into the following decision.

FACTS:

The combined glass vessels and wrought iron pedestals imported together were the subject of Headquarters Ruling Letter (HRL) 956810 dated November 28, 1994, which classified the articles as composite goods with the essential character imparted by the glass vessels. Therefore, the combined glass vessel and wrought iron pedestals were classified under subheading 7013.99.90, HTSUS, as other glassware, valued over $5 each. HRL 956810 described, in pertinent part, the glass vessels and wrought iron pedestals as follows:

FLOOR STANDING VASE (DECORATIVE). THIS VASE-STAND IS CONSTRUCTED OF WROUGHT IRON AND HAS A HAND BLOWN GLASS INSERT WITH A CONCAVE BOTTOM WHICH WILL NOT ALLOW IT TO STAND BY ITSELF EITHER ON THE FLOOR OR TABLE. THIS GLASS CONCAVE VASE WILL BE PACKAGED SEPARATELY AND SOLD AS A COMPLIMENT (SET) OF THE WROUGHT IRON STAND. THE VALUE OF THIS ITEM IS APPROXIMATELY $18.00 - $13. STAND $5. GLASS. WEIGHT OF THIS ITEM IS APPROXIMATELY 28% (LARGE), 33% (MEDIUM), 42% (SMALL) GLASS AND THE REMAINDER OF IRON RESPECTIVELY.

HRL 956810 specifically classified three different sized glass vessels and wrought iron pedestals, i.e., "Lg. Floor Candle w/insert", "Md. Floor Candle w/insert", and "Sm. Floor Candle w/insert." The prices varied from $35.00 to $60.00, depending on size and quantity ordered. Additionally, we note that replacement glass vessels for each size are valued at $10.00 each.

Your client now proposes to separately import the glass vessels and wrought iron pedestals. You state that the glass vessels and wrought iron pedestals will be identical or similar in all material respects to the articles in HRL 956810, but the glass vessels will be separately purchased, shipped and entered. The wrought iron pedestals will be separately purchased, and those goods will be entered separately. In the alternative, the wrought iron pedestals will be purchased in the U.S., leaving the glass vessels as the only article to be imported.

ISSUE:

What is the tariff classification of the separately imported glass vessel under the HTSUS?

What is the tariff classification of the separately imported wrought iron pedestal 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...."

GLASS VESSEL

As stated in HRL 956810, the identical glass vessel with wrought iron pedestal at issue in this case was classified under subheading 7013.99.90, HTSUS, as other glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes, valued over $5 each. This classification was based on the opinion that the wrought iron pedestal with glass vessel was a composite good with the glass vessel imparting the essential character. See also, HRL 956048 dated July 7, 1994. In HRL 956810, we stated:

Based on the information submitted, we are of the opinion that the essential character of the wrought iron pedestal with glass vessel is the glass vessel. The glass vessel is the component which distinguishes the article. We note that the glass vessel cannot stand on its own; the pedestal supports the glass vessel. However, we are of the opinion that the glass is the component which fulfills the function of the article; it holds the object or objects to be displayed such as, flowers, plants, wine bottles, candles, etc. Therefore, the glass vessel imparts the essential character to the wrought iron pedestal with glass vessel. See, HRL 956048.

It is a well established principal that classification is based upon the condition of the imported article at the time of importation. United States v. Citroen, 223 U.S. 407 (1911). Therefore, we must classify the glass vessel and wrought iron pedestal separately, as they will be imported into the U.S. separately.

The competing subheadings for the glass vessel are as follows:

7013.99.90 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...Other...Valued over $5 each.

7020.00.00 Other articles of glass

The issue to be decided is whether, in its condition as imported, the glass vessel is part of a household decorative article, namely, glass vessel with wrought iron pedestal. In HRL 088579, dated May 23, 1991, this office stated that "a part is generally an article which is an integral, constituent or compound part, without which the article to which it is joined could not function." See also, United States v. Willoughby Camera Stores, Inc., 21 CCPA 322, 324, T.D. 46 (1933), cert. denied, 292 U.S. 640 (1934).

A similar issue concerning glass articles was addressed by the U.S. Court of International Trade in Riekes Crisa Corp v. United States, 14 CIT 235 (1990). Riekes Crisa classified a glass for the yard-of-ale as articles not specially provided for, of glass, in item 548.05, Tariff Schedules of the United States (TSUS) (the precursor provision to subheading 7020.00.00, HTSUS). The court stated that the glass was only a part of the completed yard-of-ale and, therefore, could not be classified as a drinking glass in items 546.56 and 546.59, TSUS, depending upon the value of the article (the precursor provision to subheading 7013.29, HTSUS). The court stated that "[t]he evidence established that the imported articles are not substantially complete in their condition as imported, since the omission of the wooden stand is very significant to the overall functioning of the complete article." The court relied heavily on the evidence that in its imported condition the glass could not stand unless placed on the accompanying wooden stand. Therefore, the glass was found to be a part of an article and could not be classified as a drinking glass. See also, HRL 953384 dated September 14, 1993.

In HRL 957367 dated March 24, 1995, bell shaped glassware imported without a metal stand was classified under subheading 7020.00.00, HTSUS, as other articles of glass. HRL 957367 stated:

Customs is of the opinion that like the yard-of-ale, the bell shaped glassware does not function as a household decorative article without its stand. After reviewing the video tape depicting the glass vessel and iron metal pedestal of HRL 956048 and the subject sample, Customs finds that the subject glassware is of the same class or kind described in HRL 956048. Both vessels are intended to serve a decorative utilitarian use. When placed upside down in its stand, the glassware can be filled with various decorative articles. While the subject glassware when imported does appear to look like a decorative glass bell, no evidence has been presented to indicate its use as such. Therefore, Customs finds that the article in question is classifiable as other glassware.

It is well established that where there is no provision for parts of articles under a tariff provision, imported merchandise held to be parts will not be subject to classification thereunder. As heading 7013, HTSUS, does not provide for parts of decorative articles, classification under that heading is impossible. Therefore, the bell shaped glassware is classifiable under subheading 7020.00.00, HTSUS, which provides for other articles of glass.

We are of the opinion that the analysis in HRL 957367 is applicable in this case. The glass vessels in this case have rounded bottoms, and are incapable of standing, or of holding any article without the use of the wrought iron pedestals as supports. Without the wrought iron pedestal's support, the glass vessels will simply roll around on any solid surface upon which they are placed. Without the wrought iron pedestal's support, the glass vessels cannot function for their designed purposes, i.e., to hold other articles. Therefore, the glass vessels are a part of the wrought iron pedestals with glass vessels. Since heading 7013, HTSUS, does not provide for parts of decorative glass articles, classification under heading 7013, HTSUS, is impossible. Therefore, the glass vessels at issue are classified under subheading 7020.00.00, HTSUS, as other articles of glass.

WROUGHT IRON PEDESTAL

We are of the opinion that the wrought iron pedestals imported separately are classified under heading 8306, HTSUS, which provides for:

Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal....

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be consulted. The ENs, although not dispositive nor legally binding, provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See, T.D. 89-80, 54 Fed. Reg. 35127, 35128, (August 23, 1989). EN 83.06, (B) STATUETTES AND OTHER ORNAMENTS (pg. 1122) states, in pertinent part, that:

This group comprises a wide range of ornaments of base metal (whether or not incorporating subsidiary non-metallic parts) of a kind designed essentially for decoration, e.g., in homes, offices, assembly rooms, churches, gardens...

The group covers articles which have no utility value but are wholly ornamental, and articles whose only usefulness is to contain or support other decorative articles or to add to their decorative effect, for example:

(1) Busts, statuettes and other decorative figures; ornaments (including those forming parts of clock sets) for mantelpieces, shelves, etc. (animals, symbolic or allegorical figures, etc.); sporting or art trophies (cups, etc.); wall ornaments incorporating fittings for hanging (plaques, trays, plates, medallions other than those for personal adornment); artificial flowers, rosettes and similar ornamental goods of cast or forged metal (usually of wrought iron); knick-knacks for shelves or domestic display cabinets (emphasis in original).

The wrought iron pedestal is part of a decorative article, i.e., glass vessel with wrought iron pedestal. See. HRL 956810 and HRL 956048. Although the wrought iron pedestals function by holding the glass vessels, we are of the opinion that they are principally decorative articles which are designed to hold other decorative articles, i.e., the glass vessels and decorative articles contained in the glass vessels. Based on EN 83.08, the wrought iron pedestals are classified under subheading 8306.29.00, HTSUS, as other statuettes and other ornaments, and parts thereof.

HOLDING:

The separately imported glass vessel is classified under subheading 7020.00.00, HTSUS, as other articles of glass. Goods classified in this tariff provision are subject to a general column one duty rate of 6.6% ad valorem.

The separately imported wrought iron pedestal is classified under subheading 8306.29.00, HTSUS, as other statuettes and other ornaments, and parts thereof. Goods classified in this tariff provision are subject to a general column one duty rate of 4% ad valorem.

Sincerely,

John Durant, Director Commercial Rulings Division

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