us-cbp-cross-rulings-hq-952498•HQ 952498: Manicurist Sterilizer Jar; drinking glasses; sets for retail sale; GRI 3; ENs 3(b) and 3(b)(X); Headings 7010 and 3923; Additional U.S. Rule of Interpretation 1(a); HQ 088123
HQ 952498: Manicurist Sterilizer Jar; drinking glasses; sets for retail sale; GRI 3; ENs 3(b) and 3(b)(X); Headings 7010 and 3923; Additional U.S. Rule of Interpretation 1(a); HQ 088123
us-cbp-cross-rulings-hq-952498HQ 952498: Manicurist Sterilizer Jar; drinking glasses; sets for retail sale; GRI 3; ENs 3(b) and 3(b)(X); Headings 7010 and 3923; Additional U.S. Rule of Interpretation 1(a); HQ 088123Guidance
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 952498
December 8, 1992
CLA-2 CO:R:C:M 952498 EJD
CATEGORY: Classification
TARIFF NO: 7013.29.10; 7013.29.20
Mr. David S. Chang
Y.C.C. Products Inc.
431 St. Andrews Avenue
Placentia, California 92670
RE: Manicurist Sterilizer Jar; drinking glasses; sets for retail
sale; GRI 3; ENs 3(b) and 3(b)(X); Headings 7010 and 3923;
Additional U.S. Rule of Interpretation 1(a); HQ 088123
Dear Mr. Chang:
This is in response to your letters dated September 1, 1992
and September 21, 1992, concerning the tariff classification of
an article described as a manicurist sterilizer jar under the
Harmonized Tariff Schedule of the United States (HTSUS). A
sample was submitted for our examination.
FACTS:
The merchandise is a glass article with a removable white
plastic lid. The glass is in a cylindrical shape and is
approximately 3 1/2 inches in height, with a top of about 2 7/8
inches in diameter, and a bottom about 2 1/4 inches in diameter.
The glass with the lid is packaged in a white cardboard container
stating the contents to be a manicurist sterilizer jar made in
Taiwan and shows a picture of various manicurist tools in the
glass with the lid placed on the glass rim.
You state that this article, which is sold to professional
manicurists (nail technicians), will hold 6 oz. of antiseptic
liquid "for the purpose of infection control" and that the price
would be between $.25 and $.30 each.
ISSUE:
What is the classification of this merchandise under the
HTSUS?
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 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, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
It is an established rule of Customs law that merchandise is
classifiable in its condition as imported. It is our position
that in its imported form, the merchandise is a set composed of a
drinking glass and a plastic lid.
GRI 3 must be considered in the classification of
merchandise put up in sets for retail sale. GRI 3(b) provides
that:
[m]ixtures, 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.
In understanding the language of GRI 3(b), the Harmonized
Commodity Description and Coding System Explanatory Notes may be
utilized. The Explanatory Notes, although not dispositive, are
to be used to determine the proper interpretation of the HTSUS.
EN 3(b)(X) provides that "[f]or the purpose of this Rule, the
term 'goods put up in sets for retail sale' shall be taken to
mean goods which:
(a) consist of at least two different articles which are,
prima facie, classifiable in different headings . . .;
(b) consist of products or articles put up together to meet
a particular need or carry out a specific activity; and
(c) are put up in a manner suitable for sale directly to
users without repacking (e.g., in boxes or cases or on
boards)."
HCDCS, p. 4.
The Manicurist Sterilizer Jar meets the criteria for
treatment as a set under GRI 3 analysis. The merchandise
"consist[s] of at least two different articles which are, prima
facie, classifiable in different headings", the merchandise is
"put up together to meet a particular need or carry out a
specific activity," and the merchandise is "put up in a manner
suitable for sale directly to users without repacking."
The merchandise is described by and prima facie classifiable
under heading 7013, HTSUS, as drinking glasses, and in heading
3923, HTSUS, as plastic lids. Therefore, it must be determined
whether the drinking glass or the plastic lid gives the
merchandise its essential character.
In general, essential character has been construed to mean
the attribute which strongly marks or serves to distinguish what
an article is; that which is indispensable to the structure, core
or condition of the article. In addition, EN VIII to GRI 3(b),
reads as follows:
The factor which determines essential character will vary
between different kinds of goods. It may, for example, be
determined by the nature of the material, its bulk,
quantity, weight or value, or by the role of the constituent
material in relation to the use of the goods.
HCDCS, p. 4.
Taking the above notes into consideration, we are of the
opinion that the essential character of the subject composite
good is derived from the drinking glass.
Heading 7013, HTSUS, is considered a use provision.
Additional U.S. Rule of Interpretation 1(a), HTSUS, provides:
In the absence of special language or context which
otherwise requires, a tariff classification controlled
by use (other than actual use) is to be determined in
accordance with the use in the United States at, or
immediately prior to, the date of importation, of goods
of that class or kind to which the imported goods
belong, and the controlling use is the principal use."
In Headquarters Ruling Letter (HQ) 088123, dated February
25, 1991, Customs dealt with the classification of glass
containers. In HQ 088123, we stated that "[t]he sample of the
imported glass shows it to be a type of drinking glass; nothing
in its appearance gives any indication that it is dedicated to
any specific use...." It is the principal use, as distinguished
from the actual use, which controls. In HQ 088123, we determined
that the principal use of this class or kind of glass is as a
drinking glass, classifiable under subheading 7013.29.10, HTSUS.
See also HQ 951391, dated August 10, 1992.
In our opinion, the glass is not different from other
ordinary, inexpensive, drinking glasses provided for in
subheading 7013.29, HTSUS.
GRI 3(b) requires that the glass with lid is properly
classified under subheading 7013.29.10, 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 and 7018)...[d]rinking glasses, other than of glass-
ceramics...[o]ther...[o]ther... [v]alued not over $0.30 each,"
with a rate of duty of 38 percent ad valorem.
If the glass jar is valued over $0.30 but not over $3.00
each, it is properly classified under subheading 7013.29.20,
HTSUS, with a rate of duty of 30 percent ad valorem.
HOLDING:
If the glass is valued not over $0.30 each, the glass and
lid are properly classified under subheading 7013.29.10, HTSUS.
If the glass is valued over $0.30 but not over $3.00 each,
the glass and lid are properly classified under subheading
7013.29.20, HTSUS.
Sincerely,
John Durant, Director
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