HQ 958837

June 18, 1996

CLA-2 RR:TC:MM 958837 MMC

CATEGORY: Classification

TARIFF NO.: 7006.00.40; 7013.99.70

Port Director

U.S. Customs Service

555 Battery Street

San Francisco, CA 94111

RE: Protest 2809-95-101638; mirrored glass decorative appliques;

ENs 44.14, 70.06, 70.09; HRLs 088088, 086405

Dear Port Director:

The following is our response to Protest 2809-95-101638

concerning your actions in classifying and assessing duty on

mirrored glass decorative appliques, under the Harmonized Tariff

Schedule of the United States (HTSUS). Samples were submitted

for our review.

FACTS:

The subject articles consist of mirrored glass decorative

appliques of various shapes. They are between 4 and 6\" long and

2 and 4\" wide. All are backed with a thin metallic coating.

Some are additionally backed with wood, cut to shape. The

mirrored glass portion is decorated over the entire surface and

has low reflective properties. These articles are designed for

mounting on the frames of standard mirrors of domestic origin to

provide an ornate finished product.

Protestant entered the mirrored glass decorative appliques

under heading 7004, HTSUS. The entries were liquidated on

October 6, 1995, under heading 7013, HTSUS. A protest was

timely filed on November 29, 1995. The headings under

consideration are as follows:

4414 Wooden frames for paintings, photographs, mirrors or

similar objects.

7004 Drawn glass and blown glass, in sheets, whether or not

having an absorbent, reflecting or non-reflecting

layer, but not otherwise worked

7006 Glass of heading 7003, 7004 or 7005, bent, edge worked,

engraved, drilled, enameled or otherwise worked, but

not framed or fitted with other materials

7009 Glass mirrors, whether or not framed, including

rear-view mirrors

7013 Glassware of a kind used for table, kitchen, toilet,

office, indoor decoration or similar purposes (other

than that of heading 7010 or 7018)

ISSUE:

Are the mirrored glass decorative appliques classifiable as

sheets of glass, worked sheets of glass, mirrors or decorative

glassware?

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 pertinent part, that for legal purposes,

classification shall be determined according to the terms of the

headings and any relative section or chapter notes.

Protestant entered the articles under heading 7004, HTSUS,

which provides for unworked sheets of drawn glass and blown

glass. However, in the November 29, 1995, submission, protestant

acknowledges that heading 7004, HTSUS, does not describe the

subject article and withdraws claim to that classification.

Instead, plaintiff claims that all of the appliques are

classifiable as edge worked glass of heading 7006, HTSUS, or in

the alternative, that the appliques without a backing are

classifiable under heading 7006, HTSUS, and the wooden backed

appliques are classifiable under heading 7009, HTSUS, as mirrors.

In understanding the language of the HTSUS, the Harmonized

Commodity Description and Coding System Explanatory Notes (ENs)

may be utilized. The ENs, although not dispositive nor legally

binding, provide a commentary on the scope of each heading of the

HTSUS and are generally indicative of the proper interpretation

of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128,

(August 23, 1989). EN 70.06, p. 930, states:

This heading covers glass of the types referred to in

headings 70.03 to 70.05 which has been subjected to one or

more of the processes mentioned below. The heading does not,

however, include\...glass in the form of mirrors (heading

70.09).

The heading includes:

\(A\) Bent or curved glass such as the special glass (e.g.,

for display windows) which is obtained by hot-bending or

hot-curving (in a suitable furnace and over moulds) flat

glass sheets, with the exception, however, of the bent or

curved glass of heading 70.15.

\(B\) Glass with worked edges (ground, polished, rounded,

notched, chamfered, bevelled, profiled, etc.), thus

acquiring the character of articles such as slabs for

table-tops, for balances or other weighing machinery, for

observation slits and the like, for signs of various kinds,

fingerplates, glasses for photograph frames, etc., window

panes, glass fronts for furniture, etc.

\(C\) Glass perforated or fluted as a subsequent operation,

etc.

\(D\) Glass which has been surface worked after manufacture,

for example, glass subjected to obscuring processes

(sand-blasted glass, or glass rendered dull by treatment

with emery or acid); frosted glass; glass engraved or etched

by any process; enameled glass (i.e., glass decorated with

enamel or vitrifiable colours); glass bearing designs,

decorations, various motifs, etc., produced by any process

(hand painting, printing, window transparencies, etc.) and

all other glass decorated in any other way, except glass

hand painted so as to constitute a painting of heading

97.01.

This heading covers not only flat glass in the form of

semi-finished products (e.g., sheets without any particular

purpose), but also articles of flat glass designed for a

specific purpose, subject to their being neither framed,

backed, nor fitted with material other than glass. The

heading thus includes, inter alia, fingerplates (for doors

or switches) made entirely of bevelled or perforated glass

and signplates, even when bevelled, coloured or bearing

designs or other decorations. \[italics added\]

On the other hand, glass sheets set in wood or in base

metal, designed for framing photographs, pictures, etc.,

fall in heading 44.14 or 83.06 respectively; decorative

glass mirrors, whether or not framed, with printed

illustrations on one surface, fall in heading 70.09 or

70.13\...

The mirrored glass decorative appliques with wooden backing are

specifically excluded from this heading. The mirrored glass

decorative appliques without a backing have surfaces which have

been worked after manufacture. Furthermore, they are articles

which will be used to decorate the edges of mirrors. Therefore,

we find that the mirrored glass decorative appliques without a

backing are described by heading 7006, HTSUS, specifically

subheading 7006. 00.40, HTSUS, which provides for glass of

heading 7003, 7004 or 7005, bent, edge worked, engraved, drilled,

enameled or otherwise worked, but not framed or fitted with other

materials: other:other.

EN 70.06 suggests that glass sheets set in wood are

classifiable under heading 4414, HTSUS. EN 44.14, p. 634,

states:

This heading covers wooden frames of all shapes and

dimensions, whether cut in one piece from a solid block of

wood or built up from beadings or mouldings. The frames of

the heading may also be of wood marquetry or inlaid wood.

Frames remain in this heading if fitted with backs, supports

and plain glass\...\[ emphasis added\]

The subject articles merely have a backing of wood and are not

framed with wood, therefore, they are not classifiable under

heading 4414, HTSUS.

Protestant suggests that the wooden backed mirrored glass

decorative appliques are classifiable as mirrors. We disagree.

EN 70.09, p. 933, states, in pertinent part, that:

\...This heading covers mirrors in sheets, whether or not

further worked. It also includes shaped mirrors of any size,

for example, mirrors for furniture, for interior decoration,

for railway carriages, etc.; toilet mirrors (including hand

or hanging mirrors); pocket mirrors (whether or not in a

protective case). The heading further includes magnifying or

reducing mirrors and rear-view mirrors (e.g., for vehicles).

All these mirrors may be backed (with paperboard, fabric,

etc.), or framed (with metal, wood, plastics, etc.), and the

frame itself may be trimmed with other materials (fabric,

shells, mother of pearl, tortoise-shell, etc.). Mirrors

designed for placing on the floor or ground (for example,

cheval-glasses or swing-mirrors of the type used in tailors\'

fitting rooms or in footwear shops) also remain in this

heading in accordance with Note 1 (b) to Chapter 94.

This heading also covers mirrors, whether or not framed,

bearing printed illustrations on one surface, provided they

retain the essential character of mirrors. However, once the

printing is such as to preclude use as a mirror, these goods

are classifiable in heading 70.13 as decorative articles of

glass\...

In Headquarters Ruling Letter (HRL) 086405 dated April 16, 1990,

we determined that the essential character of a mirror is to

provide a reflection so one may check their appearance. In

addition, in HRL 088088 dated October 9, 1991, we stated that a

\"mirror\" is a polished or smooth substance or surface that forms

images by reflection. Protestant indicates that the articles are

used to decorate larger mirrors and the reflective capacity of

the subject articles is far less than that intended for mirrors.

Our examination of the samples indicates that the wooden backed

mirror glass decorative appliques bear surface illustrations

which do not accurately reflect one\'s appearance. All of this

information indicates that the subject articles do not retain the

essential character of a mirror. Therefore, they are precluded

from classification under heading 7009, HTSUS, and are

classifiable under heading 7013, HTSUS, specifically subheading

7013.99.70, HTSUS, as other decorative glass articles.

HOLDING:

The mirrored glass decorative appliques without backing are

classifiable under subheading 7006.00.40, HTSUS, with a column

one duty rate of 4.9% ad valorem. The wooden backed mirrored

glass decorative appliques are classifiable under subheading

7013.99.70, HTSUS, with a column one duty rate of 7.2% ad

valorem. Therefore, you should deny the protest, except to the

extent reclassification of the merchandise as indicated above

results in a net duty reduction and partial allowance.

In accordance with section 3A(11)(b) of Customs Directive

099 3550-065, dated August 4, 1993, Subject: Revised Protest

Directive, this decision 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 this decision

must be accomplished prior to the mailing of the decision. Sixty

days from the date of this decision, the Office of Regulations

and Rulings will take steps to make the 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,

John Durant, Director

Tariff Classification Appeals

Division