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 > 1996 HQ Rulings > HQ 957133 - HQ 957503 > HQ 957401

Previous Ruling Next Ruling
HQ 957401




April 19, 1995

CLA-2 R:C:M 957401 MMC

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.91.60

District Director
U.S. Customs Service
10 Causeway Street, Rm 603
Boston, MA 02222-1059

RE: PRD 0401-94-100279; glass candle rings, bobeches, candle wax shields; Heading 9405; HRLs 086338, 088742, 089054 and 953016; 7013.99.50; EN 94.05

Dear District Director:

This is in response to Protest 0401-94-100279, which pertains to the tariff classification of glass candle wax shields under the Harmonized Tariff Schedule of the United States (HTSUS). Literature depicting the article was submitted.

FACTS:

The subject articles are round concave pieces of glassware that have a hole cut out of the center. Protestant states that these articles are known as "candle rings" or "bobeches". The submitted pictures indicate that the subject article is placed on a candle near where the candle meets the candlestick and serves to collect dripping wax from a lit candle. By encircling and shielding off the candle, the candle rings protect both the candlestick itself and the surrounding surface on which it stands.

According to the submission, candle rings were first used in medieval Europe and originally made of forged iron. They were used in cathedral and castle lighting fittings for safety purposes to minimize the risk of fires and to prevent hot wax from dripping on people or possessions. Production of glass handcrafted candle rings began in the 18th century and continues today. Candle rings are made in many different shapes, but serve the same purpose; to collect hot dripping wax from a lit candle.

The entries of the glassware were liquidated on March 4, 1994, under subheading 7013.99.50, HTSUS, as glassware for indoor decoration valued not over $0.30 but not over $3 each. In a protest timely filed on May 17, 1994, protestant contends that the glass candle wax shields are properly classified under subheading 9405.91.60, HTSUS, as glass parts of non-electric lamps or light fittings.

ISSUE:

Are the candle rings classifiable as other decorative glass articles under subheading 7013.99.50, HTSUS, or as parts of lighting fittings under subheading 9405.91.60, HTSUS?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1, HTSUS, states, in pertinent part, that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes.

GRI 6, HTSUS, provides that for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires. The subheadings under consideration are as follows:

7013.99.50 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 $0.30 but not over $3 each.

9405.91.60 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...Parts...of glass...Other.

In understanding the language of the headings the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although not dispositive, or legally binding, provide a commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of the HTSUS. See, T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989). Based on the language of the EN to heading 9405, HTSUS, Headquarters ruling letters (HRL)086338 dated April 6, 1990, HRL 088742 dated April 22, 1991, HRL 089054 dated August 2, 1991, and HRL 953016 dated April 28, 1993, have all stated that lighting fittings of heading 9405, HTSUS, can be composed of any material, use any source of light, including candles, and that candelabra, candlesticks, and candle brackets are described by heading 9405, HTSUS.

Additionally, EN 94.05, pg. 1581-1582, states in pertinent part, that:

The heading also covers identifiable parts of lamps and lighting fittings, illuminated signs, illuminated name-plates and the like, not more specifically covered elsewhere, e.g.:

(1) Suspension assemblies (rigid or chain type) for lighting pendants. (2) Globe holders.
(3) Bases, handles and cases for hand lamps. (4) Burners for lamps; mantle holders.
(5) Lantern frames.
(6) Reflectors.
(7) Lamp glasses or chimneys (bottle-necked, etc.) (8) Small cylinders of thick glass for miner's safety lamps. (9) Diffusers.
(10) Bowls, cups, shades (including skeleton wire frames for making lampshades), globes and similar articles. (11) Chandelier trimmings, such as balls, pear-shaped drops, flower-shaped pieces, pendants, small plates and the like, identifiable by their size or their fixing or fastening devices...

We are of the opinion that the glass candle wax shields are ejusdem generis with the articles listed in number 10 of EN 94.05. Like a glass globe that protects a flame from extinction, the glass wax sheilds protect a candlestick from hot wax drippings. Therefore, the candle wax shields are classifiable under subheading 9405.91.60, HTSUS, as parts of non-electric lighting fittings.

HOLDING:

The protest should be GRANTED. The glass candle wax shields are classifiable under subheading 9405.91.60, HTSUS, which has a column one duty rate of 6.1% ad valorem.

In accordance with section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with this decision must be accomplished prior to the mailing of the decision. Sixty days from the date of this decision, the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and to the public via the Diskette Subscription Service, Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: