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HQ 959249




January 21, 1997

CLA-2 RR:TC:MM 959249 JRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.50; 7018.10.50; 7020.00.00

Port Director
Port of New York c/o Chief, Residual Liquidation and Protest Branch 6 World Trade Center, Room 761
New York, New York 10048-0945

RE: Protest Review Decision 1001-96-102529; Glass in the shapes of flat squares and rounds, and pyramids for glass decorative articles; HQ 087114; GRI 1; EN 70.20; glass articles of various shapes: smooth, spherical-shaped articles; faceted (eight or twelve-sided) spherical or elongated shapes; five-sided polyhedrons in the form of a house and a Dutch colonial-style roof; subheading 7013.99, as decorative glass articles versus subheading 7020.00, as other articles of glass; EN 70.02; Heading 7018; HQ 957456

Dear Port Director:

This is our decision on the above-referenced protest which was filed against your classification of certain glass articles, from China, under subheading 7013.99, HTSUS, as decorative household items. The merchandise was entered on July 17, 1995, and liquidated on February 16, 1996. This protest was timely filed on March 22, 1996.

FACTS:

The importer is a crystal figurine manufacturer who imports raw crystal components to make unique crystal sculptures. The importer states that they do not sell the imported raw components as finished goods. Rather, the imported components are either hand or machine cut, chemically bleached, ground and polished to size and shape in the United States to make crystal figurines, such as crystal cats. The pieces are assembled and invisibly glued together.

Photographs of the types of articles, invoiced as "glass decorative item," were submitted for our examination. These include glass in the shapes of flat squares and rounds, and a variety of pyramids for glass decorative articles.

Samples of the merchandise, invoiced as "imitation jewelry stone," were submitted for our examination. The seven glass articles include: (1) a smooth, spherical-shaped article with iridescent coating on a portion measuring 2mm in diameter; (2) an elongated, faceted octahedron which measures 1.5mm at its widest diameter, 1.5mm in height and its flat eight-sided base measures 1mm in diameter; (3) an elongated, faceted octahedron which measures 4mm at its widest diameter, 3.5mm in height and its flat eight-sided base measures approximately 2mm in diameter; (4) a twelve-sided faceted, spherical shape which measures approximately 4mm at its widest diameter, 4mm in height and its flat twelve-sided base measures 2.5mm in diameter; (5) a twelve-sided faceted, spherical shape which measures 3mm at its widest diameter, 2.5mm in height and its flat twelve-sided base measures 2mm in diameter; (6) a polyhedron with five sides that is in the form of a house measuring 2.6mm (L) x 1.7mm (W) x 3.2mm (H), with beveled edges; and (7) a polyhedron with five sides that measures approximately 3.3mm x 2.5mm x 2mm, with beveled edges in the form of a Dutch colonial-style roof.

All merchandise was liquidated under the provision for decorative glass articles, in subheading 7013.99, HTSUS, by value.

The provisions under consideration are as follows:

7013 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:
7013.99 Other:
Other:
7013.99.50 Valued over $3 each...30 percent ad valorem

Other:
7013.99.80 Valued over $3, but not over $5 each...................14.6 percent ad valorem 7013.99.90 Valued over $5 each...7.2 percent ad valorem

7018.10.50 Glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares and articles thereof other than imitation jewelry;...Other...3.8 percent ad valorem

7020.00.00 Other articles of glass....6.3 percent ad valorem

ISSUE:

Whether the glass articles should be classified under subheading 7013.99, HTSUS, by value, as shaped glass decorative articles, or under subheading 7020.00.00, HTSUS, as other articles of glass.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 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, and provided such headings or notes do not otherwise require, according to GRIs 2 through 6. Chapter 70 of the HTSUS provides for glass and glassware.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENS) constitutes the official interpretation of the Harmonized System. While not legally binding, and therefore not dispositive, the ENS provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the ENS should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

Heading 7013 provides for glassware of a kind used for indoor decoration. EN 70.13 states that this heading covers articles of glassware and lists as examples of these items under the various categories of table or kitchen glassware; toilet articles; office glassware; and glassware for indoor decoration. However, parts of these articles are not specifically provided for within this heading. The EN to heading 7020 states, in pertinent part, for "other articles of glass," that "[t]his heading covers glass articles (including glass parts of articles) not covered by other headings of this Chapter or of other Chapters of the Nomenclature." Therefore, glass parts of glassware used for indoor decoration are not accurately described by the terms of heading 7013 and cannot be classified in that heading.

Protestant contends that the instant merchandise is not finished articles classifiable under subheading 7013.99, HTSUS, because these glass articles are to be further manufactured to form finished crystal figures. Since these articles are not finished articles of glass suitable for household or decorative purposes in its imported condition, protestant agrees that the merchandise should not be classified under subheading 7018.10.20, HTSUS, as originally entered, but rather argues that the merchandise should be classified under subheading 7020.00.00, as other articles of glass.

In this case, the articles invoiced as "glass decorative items" are comparable to the merchandise ruled on in HQ 087114 of August 3, 1990. In HQ 087114, glass shapes, specifically cubes, pyramids and bars, were used to make ornamental items such as glass trains, churches, spinning machines and other products. Customs held in that ruling that these articles are parts of glassware used for indoor decoration not covered by any other heading and are thus properly classified as other articles of glass in subheading 7020.00.00, HTSUS. The analysis of that ruling is incorporated herein. Accordingly, all the articles invoiced as "glass decorative items" are properly classifiable under subheading 7020.00.00.

With two exceptions discussed below, the five other articles invoiced as "imitation jewelry stone" in this entry, are also parts of glassware used for indoor decoration. Albeit these articles are more elaborate and decorative by virtue of their many faceted sides and shapes than the articles invoiced as "glass decorative items," this fact does not exclude them from being "parts" of glassware for indoor decoration. The faceted spherical and elongated glass shapes appear to be the "bodies" of crystal figurines. As was stated in HQ 087114, where the parts of glassware used for indoor decoration are decorative in their own right, their use by themselves as decorative articles would be fugitive at best. The polyhedron with five sides which resembles a Dutch colonial-style roof (#3325A), in our opinion, is classifiable under subheading 7020.00.00, HTSUS, because it is not a decorative article in its own right, but rather a part for a decorative article, such as a Dutch colonial-style house or barn.

On the other hand, the five-sided polyhedron (#183032) is an ornamental product in its own right, namely, a glass house. Unlike the other items, the glass house is not merely a simple geometric form, but is a recognizable decorative article in and of itself, and is properly classifiable under subheading 7013.99.50, HTSUS, as a glass decorative article.

The small (2mm), smooth, spherical-shaped article (#18611/10) with its partial iridescent coating (which makes it reflect different colors of the rainbow, such as gold, pink, purple, blue, and green) is also decorative. EN 70.02 (2) directs that "[t]he heading excludes balls, rod and tubing made into finished articles or parts of finished articles recognizable as such; these are classified under the appropriate heading (e.g., heading 70.11, 70.17 or 70.18, or Chapter 90). If worked, but not recognizable as being intended for a particular purpose, they fall in heading 70.20."

The question becomes whether this article is more aptly described by heading 7018 as "similar glass smallwares" of "[g]lass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewelry," or by heading 7013 as "[g]lassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)." Thus, articles classifiable under heading 7018 are specifically exempted from the provisions of heading 7013. The smooth iridescent round shape is more specifically described by heading 7018 as a "similar glass smallware" because of its small size and its simple geometric form. Furthermore, it has no distinquishing features or form which makes it recognizable as a part of a 7013 article. It is our opinion, therefore, that item #18611/10 is properly classified under subheading 7018.10.50, HTSUS, which provides for glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallware: other. See HQ 957456, dated June 21, 1995.

HOLDING:

With the exception of the glass decorative house (which is classifiable under subheading 7013.99.50, HTSUS) and the 2mm spherical-shaped glass article (which is classifiable under subheading 7018.10.50, HTSUS), the other glass parts in question are classifiable under subheading 7020.00.00, HTSUS, which provides for other articles of glass.

You are instructed to DENY the protest, IN PART, as to the glass decorative house (item #183032) since its liquidated duty rate will remain the same, and to ALLOW the protest, IN PART, as the reclassification of the merchandise as indicated above will result in the same rate of duty as claimed, namely, 6.3 percent ad valorem, inclusive of item #18611/10. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision, together with the Customs Form 19, 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 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 this 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,

Director, Tariff Classification Appeals Division

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