us-cbp-cross-rulings-hq-958111•HQ 958111: Hand blown glass ornaments; HRL 950837
HQ 958111: Hand blown glass ornaments; HRL 950837
us-cbp-cross-rulings-hq-958111HQ 958111: Hand blown glass ornaments; HRL 950837Guidance
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 958111
July 27, 1995
CLA-2 R:C:M MMC
CATEGORY: Classification
TARIFF NO.:7018.90.50
Ms. Cheryl Robbins
Fritz Companies, Inc.
Logan Office Center Harborside Drive
Logan International Airport
East Boston, MA 02128
RE: Hand blown glass ornaments; HRL 950837
Dear Ms. Robbins:
This is in response to your letter to the Area Director of
Customs in New York, dated March 10, 1994, on behalf of Dollar Tree
Distribution, Inc., requesting a classification ruling for hand
blown glass ornaments under the Harmonized Tariff Schedule of the
United States (HTSUS). Your letter was referred to this office for
reply together with the samples submitted for examination.
FACTS:
The samples consists of small glass articles in the form of
wrapped candies and ducks. You state that they are hand blown in
China and that their primary use is for household novelty
decorations. They are approximately an inch long and « an inch
tall. Customs laboratory report no. 2-95-22047-006, dated March 31,
1995, confirms that they are hand blown glass.
ISSUE:
What is the proper classification for hand blown glass
ornamental articles?
LAW AND ANALYSIS:
The classification of goods under the HTSUS is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes.
Heading 7018, HTSUS, provides for, glass beads, imitation
pearls, imitation precious or semiprecious stones and similar glass
smallwares and articles thereof other than imitation jewelry; glass
eyes other than prosthetic articles; statuettes and other ornaments
of lamp-worked glass, other than imitation jewelry; glass
microspheres not exceeding 1 mm in diameter.
In understanding the language of the headings the Explanatory
Notes (ENs) of the Harmonized Commodity Description and Coding
System may be utilized. The ENs, although not dispositive, or
legally binding, provide a commentary on the scope of each heading
of the HTSUS, and are generally indicative of the proper
interpretation of the HTSUS. See, T.D. 89-90, 54 Fed. Reg.
35127, 35128 (August 23, 1989). EN 70.18, pg. 942, states in
pertinent part:
This heading covers a range of widely diversified glass
articles, most of which are used, directly or after further
processing, for ornamental and decorative purposes.
These include:
...(G) Statuettes and other ornaments (other than imitation
jewellery) obtained by working glass in the pasty state with
a blow-pipe. These articles are designed for placing on
shelves (animals, plants, statuettes, etc.). They are
generally made of clear glass (lead crystal, strass, etc.) or
"enamel" glass...
In Headquarters Ruling Letter (HRL) 950837 dated May 1, 1992,
we held that hand blown glass ornaments in the shape of wrapped
pieces of candy were classified under subheading 7018.90.50, HTSUS,
as other ornaments of lamp-worked glass. This finding was based on
an interpretation of lampworking to include the process of
fashioning objects from glass tubing and cane softened to
workability over the flame of a small lamp. The subject articles
are created in a similar fashion and are of the same shape and
size. Therefore, they are also classifiable under subheading
7018.90.50, HTSUS.
HOLDING:
The glass hand blown glass ornaments in the form of wrapped
candies and ducks are classifiable under subheading 7018.90.50,
HTSUS, with a column one rate of duty of 6.6 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
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