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