HQ 951804: Protest No. 2809-91-101608; Glass Eggs; Subheading 9505.10.10

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 951804

                         August 19, 1992



CLA-2 CO:R:C:M  951804  EJD

CATEGORY:   Classification

TARIFF NO:  7013.99.50   

Mr. Paul R. Andrews
District Director of Customs
555 Battery Street
P.O. Box 2450
San Francisco, California  94126

RE:  Protest No. 2809-91-101608; Glass Eggs; Subheading
     9505.10.10

Dear Mr. Andrews:

     This is in response to the Application for Further Review of
Protest No. 2809-91-101608, dated September 26, 1991, which
pertains to the tariff classification of decorative glass eggs
under the Harmonized Tariff Schedule of the United States
(HTSUS).  A sample was submitted to this office for our
examination.


FACTS:

     The articles in question are decorative glass eggs imported
by Bill Yee International from Hong King.  The protestant
contends that these eggs are designed to be used as decorative
items on Christmas trees.

     The representative sample submitted to this office was
packaged in a blue cotton fabric covered box with two
compartments inside.  The large compartment holds the decorative
glass egg and the other holds the small wooden stand.  The glass
egg is painted to resemble red roses in a field of wild white
flowers.  The glass egg has a 3/8 inch hole at the bottom of the
egg.     

     The protestant contends that the correct classification of
the glass eggs is subheading 9505.10.10, HTSUS, which provides
for "[f]estive, carnival or other entertainment articles,
including magic tricks and practical joke articles; parts and
accessories thereof...[a]rticles for Christmas festivities and
parts and accessories thereof...[c]hristmas ornaments...[o]f
glass."  

                               -2-

     This entry was liquidated under subheading 7013.99.50,
HTSUS, which provides for

     Glassware 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 ...[v]alued
     over $0.30 but not over $3 each."

     
ISSUE:

     What is the proper classification of the decorative glass
egg under the HTSUS?


LAW AND ANALYSIS:

     The classification of goods under the HTSUS is governed by
the General Rules of Interpretation (GRIs), 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.

     To be classified as a Christmas tree ornament, Customs
requires that the following three criteria be met:  (1) that the
item is marketed and sold as a Christmas tree ornament; (2) that
there is some method, generally a loop attached to the top, to
secure or hang the item on a tree; and (3) that the item is not
too big or too heavy to be hung or attached to a tree.  The
subject merchandise does not satisfy any of these criteria.  
There is no cord or method for hanging and there is a large hole
at the bottom which would make the egg unsuitable for hanging. 
Furthermore, the retail packaging presented with the glass egg
gives no indication that the glass egg is being marketed as a
Christmas tree ornament.  It is obvious that the egg is designed
to be displayed on the wood stand.

     It is our position that the glass egg is properly classified
under subheading 7013.99.50, HTSUS, which provides for decorative
table ornaments of glass.


HOLDING:

     The glass egg ornaments are classified in subheading
7013.99.50, HTSUS, the provision for decorative table ornaments
of glass.  The applicable duty rate is 30% ad valorem.
                                
                               -3-

     The protest should be denied.  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