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 > 2004 HQ Rulings > HQ 966658 - HQ 966771 > HQ 966664

Previous Ruling Next Ruling
HQ 966664




March 31, 2004

CLA-2 RR:CR:GC 966664 NSH

CATEGORY: CLASSIFICATION

TARIFF NO.: 7018.90.5000

Ms. Linda C. Pearson
Seasonal Specialties
11455 Valley View Road
Eden Prairie, Minnesota 55344

RE: NY I81590 revoked; Articles of glass beads

Dear Ms. Pearson:

This letter is pursuant to U.S. Customs and Border Protection (Customs) reconsideration of New York Ruling letter (NY) I81590, dated May 31, 2002. We have reviewed the classifications in NY I81590 and have determined that they are incorrect. This ruling sets forth the correct classifications.

Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NY I81590, as described below, was published in the Customs Bulletin on February 25, 2004. No comments were received in response to the notice.

FACTS:

The items at issue, T60071 and T60072, were previously classified in NY I81590. Customs classified the items under subheading 6702.10.20, HTSUS, as “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f plastics: [a]ssembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods.” In researching similar issues, Customs concluded that its classification was incorrect and that these items should be classified under subheading 7018.90.50, HTSUS, as “[g]lass beadsand similar glass smallwares and articles thereof other than imitation jewelry;glass microspheres not exceeding 1 mm in diameter: [o]ther: [o]ther.”

Item T60071 is identified as a Beaded Berry Wreath. It is composed of polyester, iron wire, gypsum, glass beads, gold leaf and glue. The gypsum berries are made of styrofoam and are completely covered with glass beads. The glass beads impart a wet or sparkling look to the item. The wire stems have been wrapped with paper and are attached to a metal base that also has been wrapped with paper.

Item T60072 is identified as a Beaded Berry/Heart Wreath. It is composed of polyester, iron wire, gypsum, glass beads, gold leaf and glue. The gypsum berries are made of styrofoam and the tiny hearts made of hard plastic. The berries and hearts are completely covered with glass beads. The glass beads impart a wet or sparkling look to the item. The wire stems have been wrapped with paper and are attached to a metal base that also has been wrapped with paper.

ISSUE:

Whether the glass-beaded artificial foliage is classified as artificial foliage or as an article of glass beads.

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that 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 the remaining GRIs 2 through 6.

The Harmonized Commodity Description and Coding System Explanatory Notes (EN) to the HTSUS constitute the official interpretation of the Harmonized System at the international level. Although not legally binding, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. See T.D. 89-80.

The HTSUS provisions under consideration are as follows:

6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit:

.10 Of plastics:

Assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods

7018 Glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares and articles thereof other than imitation jewelry; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewelry; glass microspheres not exceeding 1 mm in diameter:

7018.90 Other:

7018.90.50 Other

Artificial fruit is generally classified under heading 6702, HTSUS, as “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f plastics: [a]ssembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods.” Although the two items in question contain some of the materials described in heading 6702, HTSUS, and by their shape resemble artificial fruit, they are covered with glass beads. In contrast, articles of glass beads are listed under heading 7018, HTSUS.

The two articles at issue are described as a wreath of artificial berries, one with hearts, both of which having berries completely covered with glass beads. The items are intended to serve as an ornament to be hung on a door or appropriate display area, not anticipated for use on a specific occasion. The glass beads impart to both items a wet or sparkling look which substantially enhances the visual appeal of the berries and their merchantability. Furthermore, located exclusively on the surface of the item, and virtually covering it in its entirety, the glass beads effectively hide from view most all of the other materials used in the item’s construction.

Note 3(a) to chapter 67 states that heading 6702 does not cover articles of glass and directs that such an article be classified in chapter 70. Because this item is substantially covered with glass beads on its surface that effectively hide from view most of the other materials used in its construction, it is an article of glass. Therefore, it is precluded from classification under heading 6702, HTSUS, by reference to the chapter note. Instead, classification will be under chapter 70.

The ENs to heading 7018, HTSUS, provide, in pertinent part:

This heading covers a range of widely diversified glass articles, most of which are used, directly or after further processing, for ornamental and decorative purposes.

These include:

(E) Various glass articles (other than imitation jewellery), obtained by assembling certain of the individual articles mentioned above, such as flowers, foliage and pearl ornaments for wreaths; fringes made of beads or bulges and intended for lampshades, shelves, etc.; blinds and portieres made of glass beads or bugles, and table mats made similarly; rosaries made of glass beads or imitation precious or semi-precious stones.

In view of the foregoing, items T60071 and T60072 are classified under subheading 7018.90.50 as “[g]lass beadsand articles thereof other than imitation jewelry;glass microspheres not exceeding 1 mm in diameter: [o]ther: [o]ther.”

HOLDING:

Pursuant to GRI 1, the classification for items T60071 and T60072 is under subheading 7018.90.5000, HTSUS, as “[g]lass beadsand articles thereof other than imitation jewelry;glass microspheres not exceeding 1 mm in diameter: [o]ther: [o]ther.” The rate of duty is 6.6 percent ad valorem.

EFFECT ON OTHER RULINGS:

NY I81590 is REVOKED. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after publication in the Customs Bulletin.

Sincerely,

Myles B. Harmon, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: