HQ 951999: Water globes; GRI 3(b); Explanatory Note VIII to GRI 3(b); essential character; HRL 087878

us-cbp-cross-rulings-hq-951999HQ 951999: Water globes; GRI 3(b); Explanatory Note VIII to GRI 3(b); essential character; HRL 087878Guidance

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 951999

                         August 31, 1992

CLA-2  CO:R:C:M  951999  NLP

CATEGORY: Classification

TARIFF NO.: 7013.99.90

Mr. Gregory E. Zitzer
Willitts Designs
1129 Industrial Avenue
Petaluma, CA 94952

RE:  Water globes; GRI 3(b); Explanatory Note VIII to GRI 3(b);
     essential character; HRL 087878

Dear Mr. Zitzer:

     This in response to your letter dated June 4, 1992, in which
you requested a tariff classification for the "Star Trek
Snowfall" under the Harmonized Tariff Schedule of the United
States (HTSUS).

FACTS:

     The subject product is described as the "Star Trek Snowfall"
and it measures 6-1/4 inches high.  This product is comprised of
a plastic base containing batteries and lights.  Attached to the
top of the base is a water filled glass globe.  Inside the glass
globe is a poly resin plastic figure of the space ship
"Enterprise".  Iridescent flakes are also present inside the
globe.  The light from the base is projected into the globe.  On
the front of the base are the words "Star Trek" and an insignia. 

     The importer submitted the following breakdown of the values
of the water globe's component parts:

          Glass shell                        $.36
          Poly resin plastic figure          $.91
          Plastic base                       $.86
          Lights and battery compartment     $1.55
          Rubber stopper                     $.20

ISSUE:

     What is the HTSUS classification of the "Star Trek Snowfall"
water globe?




LAW AND ANALYSIS:

     The classification of goods under the HTSUS is governed by
the General Rules of Interpretation (GRI's), taken in order.  GRI
1 provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes.  In the event that the goods cannot be classified solely
on the basis of GRI 1, and if the headings and legal notes do not
otherwise require, the remaining GRI's may be applied, taken in
order.  

     The subject water globe is a composite good as it is
composed of several different components.  GRI 2 addresses
classification of composite goods and states, in pertinent part,
the following:
          
          (b)  ... Any reference to goods of a given             
               material or substance shall be taken to           
               include a reference to goods consisting wholly    
               or partly of such material or substance.  The
               classification of goods consisting of more than
               one material or substance shall be according      
               to the principles of rule 3. 

     GRI 3 states, in pertinent part, the following:

          When, by application of rule 2(b) or for any other
     reason, goods are, prima facie, classifiable under two or
     more headings, classification shall be effected as follows: 

          (b)  Mixtures, composite goods consisting of different
               materials or made up of different components, and
               goods put up in sets for retail sale, which       
               cannot be classified by reference to 3(a), shall  
               be classified as if they consisted of the         
               material or component which gives them their      
               essential character, insofar as this criterion is
               applicable.

     Explanatory Note VIII to GRI 3(b) of the Harmonized
Commodity Description and Coding System, page 4, states that: 

          (VIII)  The factor which determines essential          
                  character will vary as between different kinds
                  of goods.  It may, for example, be determined  
                  by the nature of the material or component, its
                  bulk, quantity, weight or value, or by the     
                  role of a constituent material in relation to  
                  the use of the goods.



     Headquarters Rulings Letter (HRL) 087878, dated May 20,
1991, dealt with the classification of a "Santa Snow Dome."  This
article consisted of a glass dome filled with water that
contained a polyurethane figure depicting Santa Claus in a winter
snow scene.  When the dome was shaken, small white particles
scattered and fell on the scene to depict a snowfall.  The dome
measured 6 inches high and had a base with a diameter of
approximately 4-3/8 inches.  The value of the snow dome
components were as follows: polyurethane base-$1.83; polyurethane
decorations-$1.20; glass with water $.39; other parts $1.06.  

     HRL 087878 held that this article was considered to be a
composite good.  The role the glass dome played in relation to
the use of the goods, its weight and bulk strongly suggested that
the dome imparted the essential character to the article. 
Therefore, the "Santa Snow Dome" was classified in subheading
7013.99.80, HTSUS, which provides for "[g]lassware of a kind used
for table, kitchen, toilet, office, indoor decoration or similar
purposes (other than that of heading 7010 or 7018): [o]ther
glassware: [o]ther: [o]ther: [o]ther: [o]ther, valued over $3 but
not over $5 each."  

     It is our position that the glass dome in this case also
represents the essential character of the "Star Trek Snowfall". 
The glass dome plays an essential role in relation to the use of
the goods.  It is the glass dome that encloses both the water and
the figure.  Additionally, although the dome does not provide as
much weight as the base, it does provide a substantial amount of
the bulk of the item.  Thus, the "Star Trek Snowfall" water globe
is classified in heading 7013, HTSUS.  

HOLDING:

     The "Star Trek Snowfall" is classified in subheading
7013.99.90, HTSUS, which provides for "[g]lassware of a kind used
for table, kitchen, toilet, office, indoor decoration or similar
purposes (other than that of heading 7010 or 7018): [o]ther
glassware: [o]ther: [o]ther: [o]ther: [o]ther, valued over $5
each."  The rate of duty is 7.2 percent ad valorem.

                                   Sincerely,


               
                                   John Durant, Director

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