HQ 951000: Protest No. 3901-91-100857; Mirrored trays; GRI 1; 7009.91.10; EN 70.09; mirror; 088088

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                           HQ 951000 

                         March 24, 1992

CLA-2 CO:R:C:M 951000 KCC

CATEGORY:  Classification

TARIFF NO.:  7013.99.80

District Director
U.S. Customs Service
610 South Canal Street
Chicago, Illinois 60607

RE:  Protest No. 3901-91-100857; Mirrored trays; GRI 1;
     7009.91.10; EN 70.09; mirror; 088088

Dear Sir:

     This is in response to the Application for Further Review of
Protest No. 3901-91-100857 dated August 9, 1991, which pertains
to the tariff classification of mirrored trays under the
Harmonized Tariff Schedule of the United States (HTSUS).  

FACTS:

     The articles under consideration are mirrored trays
described as:

     1)   a mirrored tray measuring 8 1/2 by 11 inches with 4
          glass rails.
     2)   a mirrored tray measuring 9 by 14 inches with 4 glass
          rails.
     3)   a hexagon shape mirrored tray measuring 9 by 14 inches
          with 2 glass rails and 4 gold plated triangular
          corners.
     4)   a rectangular shape mirrored tray measuring 8 by 11
          inches with 4 brass rails and 4 chrome plated corners. 
          
     The entries were liquidated under subheading 7013.99.80,
HTSUS, which provides for "Glassware of a kind used for table,
kitchen, toilet, office, indoor decoration or similar purposes
(other than of heading 7010 or 7018)...Other
Glassware...Other...Other...Other...Valued over $3
each...Other...Valued over $3 but not over $5 each."

     The protestant, Allied of Chicago, Inc., contends that the
mirrored trays are classifiable under subheading 7009.91.10,
HTSUS, which provides for "Glass mirrors, whether or not framed,
including rear-view mirrors...Other...Unframed...Not over 929 cm2
in reflecting area."

ISSUE:

     Are the mirrored trays properly classified under subheading
7009.91.10, HTSUS, as mirrors, or under subheading 7013.99.80,
HTSUS, as glassware used for indoor decoration or similar
purposes?

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...."

     The protestant contends that the mirrored trays are
classifiable under subheading 7009.91.10, HTSUS, as mirrors. 
Explanatory Note (EN) 70.09 of the Harmonized Commodity
Description and Coding System (HCDCS) states that the heading
7009, HTSUS, excludes "[m]irrors which have been converted into
other articles by the addition of some extra part, e.g. certain
serving trays with handles (heading 70.13)...."  HCDCS, Vol. 3,
p. 933.  The Explanatory Notes, although not dispositive, are
looked to for interpretation of the HTSUS.  54 Fed. Reg. 35127,
35128 (Aug. 23, 1989).  The mirrored trays do not satisfy the
terms of subheading 7009.91.10, HTSUS, as they have been
converted into articles other than mirrors by the addition of the
rails.  The mirrored trays are used to hold cosmetics and
function as a holding and display tray for the cosmetics.  

     The mirrored trays are classified under subheading
7013.99.80, HTSUS, as glassware used for indoor decoration or
similar purposes.  In Headquarters Ruling Letter (HRL) 088088
dated October 9, 1991, Customs held that a mirrored vanity tray
with 4 glass rails was classified under the tariff provision for
household glassware articles in item 546.66, Tariff Schedule of
the United States (TSUS) (the precursor provision to subheading
7013.99.80, HTSUS).

     Congress has indicated that earlier tariff rulings must not
be disregarded in applying the HTSUS.  The conference report to
the 1988 Omnibus Trade Bill, states that "on a case-by-case basis
prior decisions should be considered instructive in interpreting
the HTS[US], particularly where the nomenclature previously
interpreted in those decisions remains unchanged and no
dissimilar interpretation is required by the text of the
HTS[US]."  H.Rep. No. 100-576, 100th Cong., 2d Sess. 548, 550
(1988).  Since the subject nomenclature in the TSUS and HTSUS are
essentially the same and the articles at issue in HRL 088088 and
the instant case are essentially the same, we find that HRL
088088 is instructive and supports our conclusion that the
mirrored trays are classified in subheading 7013.99.80, HTSUS.

HOLDING:

     The mirrored trays are properly classified under subheading
7013.99.80, HTSUS, which provides for "Glassware of a kind used
for table, kitchen, toilet, office, indoor decoration or similar
purposes (other than of heading 7010 or 7018)...Other
Glassware...Other...Other...Other...Valued over $3
each...Other...Valued over $3 but not over $5 each."

     This protest should be denied in full.  A copy of this
decision should be attached to the Customs Form 19 and provided
to the protestant as part of the notice of action on the protest.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division