PRD 1703-94-100120; bell shaped glassware; 7013.99.50, 7013.99.35; condition as imported; HRLs 088123, 088742, 950245, 950426, 953384, 088579, 956048; Willoughby Camera, Riekes Crisa

HQ 957367 March 24, 1995 CLA-2 CO:R:C:M 957637 MMC CATEGORY: Classification TARIFF NO.: 7020.00.00 District Director U.S. Customs Service 1 E. Bay Street Room 104 Savannah, GA 31404 RE: PRD 1703-94-100120; bell shaped glassware; 7013.99.50, 7013.99.35; condition as imported; HRLs 088123, 088742, 950245, 950426, 953384, 088579, 956048; Willoughby Camera, Riekes Crisa Dear District Director: This is in response to Protest 1703-94-100120, which pertains to the tariff classification of bell shaped glassware under the Harmonized Tariff Schedule of the United States (HTSUS). A sample was submitted for our examination. FACTS: The subject articles are described as small, medium, large and extra large "bells". They are made of colored glass and are shaped like a bell. Protestant states that after importation, they are offered in a metal stand in which the "bell" is placed upside down for use as a candle holder. The entry of the glassware was liquidated on August 26, 1994, under subheading 7013.99.50, HTSUS, as glassware for indoor decoration valued not over $0.30 but not over $3 each. In a protest timely filed on October 5, 1994, protestant contends that the glasses are properly classified under subheading 7013.99.35, HTSUS, as glass votive candle holders. ISSUE: Is the bell shaped glassware properly classified as votive candle holders under subheading 7013.99.50, HTSUS, or as glassware of a kind used for decoration under subheading 7013. 99.50, HTSUS, or as other articles of glass under subheading 7020.00.00, HTSUS? LAW AND ANALYSIS: The classification of merchandise under the HTSUS is governed by 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...." GRI 6 provides that for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires. The competing subheadings under consideration are as follows: 7013.99.35 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...Votive-candle holders. 7013.99.50 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...Valued over $0.30 but not over $3 each. 7020.00.00 Other articles of glass Subheading 7013.99.35, HTSUS, provides for glass votive-candle holders. We have held that the tariff definition of a glass votive-candle holder is a glass candle holder chiefly used in churches, where the candles are burned for devotional purposes. See, Headquarters Ruling Letter (HRL) 088123 dated February 25, 1991, HRL 088742 dated April 22, 1991, and HRL 950245 dated December 10, 1991. Additionally, we have held that votive-candle holders are generally of two types, large glasses or "sanctuary lamps" which contain candles that burn for about a week and small glasses which hold candles that burn for a few hours. See, HRL 950426 dated June 19, 1992. No evidence has been provided to indicate that the subject article is principally used in a church or for devotional purposes. Additionally, the subject vessel is not a sanctuary lamp or a candle holder described in HRL 950426. Moreover, the subject article does not have any physical characteristics (e.g.; screened religious scenes) consistent with a votive-candle holder. Therefore, classification under subheading 7013.99.35, HTSUS, is precluded. The issue to be decided is whether, in its condition as imported, the bell shaped glassware is part of a household decorative article, namely, a metal stand with glass article. In Headquarters Ruling Letter (HRL) 088579, dated May 23, 1991, this office stated that "a part is generally an article which is an integral, constituent or compound part, without which the article to which it is joined could not function." See also, United States v. Willougby Camera Stores, Inc., 21 CCPA 322, 324, T.D. 46 (1933), cert. denied, 292 U.S. 640 (1934). A similar issue concerning glass articles was addressed by the U.S. Court of International Trade in Riekes Crisa Corp v. United States, 14 CIT 235 (1990). Riekes Crisa classified a glass for the yard-of-ale as articles not specially provided for, of glass, in item 548.05, Tariff Schedules of the United States (TSUS) (the precursor provision to subheading 7020.00.00, HTSUS). The court stated that the glass was only a part of the completed yard-of-ale and, therefore, could not be classified as a drinking glass in items 546.56 and 546.59, TSUS, depending upon the value of the article (the precursor provision to subheading 7013.29, HTSUS). The court stated that "[t]he evidence established that the imported articles are not substantially complete in their condition as imported, since the omission of the wooden stand is very significant to the overall functioning of the complete article." The court relied heavily on the evidence that in its imported condition the glass could not stand unless placed on the accompanying wooden stand. Therefore, the glass was found to be a part of an article and could not be classified as a drinking glass. See also, HRL 953384 dated September 14, 1993. In HRL 956048 dated July 7, 1994, a metal stand with a glass vessel was classified under subheading 7013.99.90, HTSUS, as other glassware, valued over $5 each. This classification was based on the opinion that the metal stand with glass vessel was a composite decorative good with the glass imparting the essential character. Customs is of the opinion that like the yard-of-ale, the bell shaped glassware does not function as a household decorative article without its stand. After reviewing the video tape depiciting the glass vessel and iron metal petestal of HRL 956048 and the subject sample, Customs finds that the subject glassware is of the same class or kind described in HRL 956048. Both vessels are intended to serve a decorative utilitarian use. When placed upside down in its stand, the glassware can be filled with various decorative articles. While the subject glassware when imported does appear to look like a decorative glass bell, no evidence has been presented to indicate its use as such. Therefore, Customs finds that the article in question is classifiable as other glassware. It is well established that where there is no provision for parts of articles under a tariff provision, imported merchandise held to be parts will not be subject to classification thereunder. As heading 7013, HTSUS, does not provide for parts of decorative articles, classification under that heading is impossible. Therefore, the bell shaped glassware is classifiable under subheading 7020.00.00, HTSUS, which provides for other articles of glass. HOLDING: The bell shaped glassware is classified under subheading 7020.00.00, HTSUS, as other articles of glass, with a general column one duty rate of 6.6% ad valorem. Since the rate of duty under the classification indicated will result in the same rate of duty claimed, the protest should be GRANTED. In accordance with Section 3A (11) (b) of Customs Directive 0993550-065, 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 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 Ruling Module, ACS, and the public via the Diskette Subscription Service, Freedom of Information Act and other public access channels. Sincerely, John Durant, Director Commercial Rulings Division