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HQ 95873



April 29, 1996

CLA RR:TC:MM 958736 MMC

CATEGORY: CLASSIFICATION

TARIFF NO.: 7008.00.00

Port Director
U.S. Customs Service
P.O. Box 3130
Laredo, TX 78044-3130

RE: Protest 2304-95-100161; Glass multiple-walled insulating units, "Lites"; Explanatory Notes 70.08, 70.16.

Dear Port Director:

The following is our decision regarding Protest 2304-95-100161 concerning the classification of various multiple-walled insulating units under the Harmonized Tariff Schedule of the United States (HTSUS). Literature describing the articles as well as pictures were provided for our examination.

FACTS:

The glass multi-walled units are described as "lites". The submitted literature indicates that each unit consists of one decorated glass panel outlined in brass caming which is encased between two insulating tempered glass panels. All three glass pieces are held together in a stainable frame. All lites are insulated and tempered for increased durability and energy efficiency. After importation, the lites are fitted into doors and their surrounding frames. The headings under consideration are as follows:

7008 multiple-walled insulating units of glass.

7016 paving blocks, slabs, bricks, squares, tiles and other articles of pressed or molded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded glass windows and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms.

ISSUE:

Are the door lites classifiable as multiple-walled glass units or leaded windows ?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Chapter 70, HTSUS, provides for glass and glassware.

Heading 7008, HTSUS, provides for multiple-walled insulating units of glass. 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 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 70.08, p. 932, states:

This heading covers multiple-walled insulating units of glass, the most common type of which consists of two or more panels of glass (sheet, plate, float or even such types as hammered or cathedral) separated by a layer of dry air or inert gas, sometimes divided internally into compartments. These sheets are sealed around the edges by a metal, plastic or other joint which makes a completely airtight unit.

Another type of multiple-walled insulating glass consists of a sandwich of two sheets of glass with an interlayer of glass fibre.

These types of glass, which are used for glazing windows, roofs, etc., provide a degree of heat and sound insulation and reduce condensation.

The subject articles are glass multiple-walled insulating units. They have one decorative glass panel separated by two sheets of tempered glass. All three glass pieces are then sealed around the edges in a stainable frame. Moreover, the literature indicates the lites provide "energy efficiency" which leads us to conclude that the articles have insulation properties. Accordingly, they are described by heading 7008, HTSUS.

Protestant suggests that the lites are similar to leaded glass windows and therefore are classifiable in heading 7016, HTSUS. EN 70.16, p. 939, states, in pertinent part, that:

...The heading further includes:

(2) Leaded lights for private houses, stained glass windows for churches, etc. These consist of panels, rosettes, etc., formed of glass (usually coloured in the mass, surface-coloured or made of antique glass) of all shapes, embedded in lead cames, and sometimes reinforced with metal rods.

Similar assemblies are made with the cames of other metals, particularly copperlight glazing, to make them more fire resistant...

The heading also excludes:

(b) Multiple-walled insulating glass (heading 70.08)...

The subject lites are advanced in condition beyond a mere panel of glass embedded in brass cames and reinforced with metal rods. The lites' decorated panel is encase with two additional pieces of glass to create one unit. EN 70.16 explicitly excludes these multiple-walled units from heading 7016, HTSUS. The lites are specifically provided for under subheading 7008.00.00, HTSUS.

HOLDING:

The protest should be DENIED. The lites are specifically provided for under subheading 7008.00.00, HTSUS, which provides for multiple-walled insulating units of glass. The general, column one rate of duty is 4.2% 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, with the Customs Form 19, 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 the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the 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 the public via the Diskette Subscription Service, Freedom of Information Act, and other public access channels.

Sincerely,

John Durant, Director
Tariff Classification Appeals

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