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HQ 957907

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November 8, 1995

CLA-2 R:C:M 957907 MMC

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99

RE: Glass lighthouse with lighting device; EN 70.13; HRLs 950041, 088233, 953189 and 956533

Mr. Ren Sais
J.W. Hampton , Jr. & Co., Inc.
15 Park Row
New York, New York 10038

Dear Mr. Sais:

This is in response to your letter to the Area Director of Customs in New York, dated June 16, 1995, on behalf of Frank Young Corporation, requesting a tariff classification for a colored glass lighthouse under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter was referred to this office for reply together with the sample submitted for examination.

FACTS:

The subject article is described as a lighting device with a lighthouse motif. The article measures approximately 10" high and 4 «" wide at its base. It is composed of clear, white, red, green and blue colored glass panels held in place by various sized black metal strips. It is designed to resemble a lighthouse with a front foyer.

Inside the base is a circular metal piece supported by 4 metal spokes attached to the metal strips holding the glass panels in place. A 7 watt light bulb and an electrical unit consisting of a socket, cord, switch and plug are inserted in the circular metal piece inside the lighthouse.

ISSUE:

What is the proper classification of the glass lighthouse with lighting device?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with 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. Chapter 70, HTSUS, provides for glass and glassware.

Heading 7013, HTSUS, provides in pertinent part for [g]lassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be consulted. The Explanatory Notes (EN), although not dispositive or binding, are to be looked to for the proper interpretation of the HTSUS. See T.D. 89-90, 54 Fed. Reg. 35127, 35128, (August 23, 1989).

EN 70.13, p. 936, states in pertinent part that: [t]his heading covers the following types of articles...

(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 centers (other than those of heading 70.09), aquaria, incense burners, etc., and souvenirs bearing views...

These articles may be e.g., of ordinary glass, lead crystal, glass having a low coefficient of expansion (e.g., borosilicate glass) or of glass ceramics (the latter two in particular, for kitchen glassware). They may also be colourless, coloured or of flashed glass, and may be cut, frosted, etched or engraved, or otherwise decorated, or of plated glass (for example, certain trays fitted with handles).

We are of the opinion that the subject highly decorative glass lighthouse is described by this EN and is therefore classifiable as glassware for indoor decoration in subheading 7013.99, HTSUS.

You have suggested the article is a night light and classifiable as such. We disagree. It is much larger, more elaborate and decorative than the typical night light. No evidence was presented to indicate that the article is sold as a night light. The illumination is minimal and merely enhances the already decorative nature of the colored glass. We are of the opinion that the glass lighthouse will not be purchased, primarily, for its lighting characteristics, but rather its decorative ones.

This finding is consistent with HRL 950041, dated October 31, 1991, which held that the lighting component in the "Little Village Collection" merely enhanced the already decorative nature of the article and was not its essential character. Likewise, in HRL 088233, dated May 1, 1991, we held that the lighting portion of a mirror merely enhanced the mirror's function and was not the article's essential character. See also, HRL 953189, dated April 15, 1993, and HRL 956533 dated September 19, 1994. We find that the illuminated glass lighthouse is classifiable under subheading 7013.99, HTSUS, as glassware for indoor decoration. Classification at the 8 digit level will be determined by the article's value. HOLDING:

The subject illuminated decorative article is classifiable under subheading 7013.99, HTSUS. Classification at the 8 digit level will be determined by the article's value.

Sincerely,

John Durant, Director
Tariff Classification Appeals Division

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