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HQ 963836




March 4, 2002

CLA-2 RR:CR:GC 963836 JGB

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.50

Port Director
U.S. Customs Service
330 Second Ave., South
Minneapolis, MN 55401

RE: Protest 350100100004; Glass miniature "Christmas" light covers for use with an electric garland; Heading 7013; other articles of glass

Dear Director:

This is our decision on Protest 350100100004, filed by Midwest of Cannon Falls, Inc., against your classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of light covers (also known as jackets) for use with an electric garland. The entries, made in 1998 and 1999, were liquidated on January 14, 2000, and the protest timely filed on February 4, 2000.

FACTS:

The imported goods consist of glass light covers. The light covers, which are in the shape of a fishing bobber, Santa's head, snowman, angel, toy soldier, teddy bear, and similar designs, come in sizes indicated to be from 2 to 4 inches in length. The light covers fit over miniature lights for use on Christmas trees or the like. They are featured in a Christmas catalogue. The light covers are not imported with an electric garland.

The protestant entered the goods under the provisions for "Festive carnival or other entertainment articles,. . . parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of glass" under subheading 9505.10.10, HTSUS.

You classified the goods under the provisions for "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: Other: Valued over $0.30 but not over $3.00 each" in subheading 7013.99.50, HTSUS.

ISSUE:

Whether miniature glass light covers in various shapes are classifiable in heading 9505, HTSUS, as festive articles, or under heading 7013, HTSUS, as other glassware.

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.

The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRIs.

The protestant argues that the glass light covers are accessories to a festive article of Chapter 95, HTSUS, and in support thereof, provides Carborundum evidence to meet the "class or kind" criteria for festive merchandise. United States v. Carborundum Co., 63 CCPA 98, C.A.D. 1172, 536 F.2d 373 (1976)

Note 1(t) to Chapter 95, HTSUS, states that "[t]his chapter does not cover: [e]lectric garlands of all kinds (heading 9405)." See EN 95.05 (B)(f), which excludes "[e]lectric garlands of all kinds" from heading 9505; see also Primal Lite, Inc. v. United States, 182 F.3d 1362 (Fed. Cir. 1999) aff’g, 15 F. Supp. 2d 915, 22 CIT 697 (1998), a court decision which classifies electric lighting sets with decorative plastic covers under subheading 9405.40.80, HTSUS, the residual provision for "other electric lamps and lighting fittings."

Note 1(l) to Chapter 94, HTSUS, states that "[t]his chapter does not cover: ... decorations (other than electric garlands) such as Chinese lanterns (heading 9505)." EN 94.05 I. (3), provides that this heading covers "...electric garlands (including those fitted with fancy lamps for carnival or entertainment purposes or for decorating Christmas trees)."

As electric garlands cannot be classified in Chapter 95 based on Chapter Note 1(t), it follows that accessories to an electric garland, such as light covers, cannot be classified in Chapter 95. When light covers are imported with an electric garland, the entire article is classified under subheading 9405.40.80, HTSUS. See Primal Lite, supra. The light covers, however, are imported without an electric wire harness. The glass light covers cannot be considered decorative articles in their own right since their use is to accessorize an electric garland, an item excluded from classification in heading 9505. The Carborundum evidence provided does not eliminate the legal requirement that electric string lights (i.e., electric garlands) are excluded from classification as a "festive article" within heading 9505. Since the glass light covers cannot be used except as an accessory to an excluded item, the light covers are not festive articles of heading 9505.

Moreover, because there is no accessories provision in heading 9405, the glass light covers cannot qualify as accessories to an electric garland, an article classifiable within heading 9405. As a result, the glass light covers are excluded from classification in Chapter 94 as well. Heading 7013.99.50, HTSUS, provides for "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: Other: Valued over $0.30 but not over $3.00 each." Because the glass light covers are used for indoor decoration or similar purposes, they are classifiable in subheading 7013.99.50, HTSUS. This decision is in accord with Headquarters Ruling Letter 962067, issued September 22, 1999, classifying plastic light covers in subheading 3926.40.00, HTSUS.

HOLDING:

Glass light covers for use with an electric garland are classifiable in subheading 7013.99.50, HTSUS.

The protest should be DENIED.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision.

Sixty days from the date of the decision, the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.ustreas.gov, by means of the Freedom of Information Act, and other methods of public distribution.

Sincerely,

John Durant, Director
Commercial Rulings Division


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