HQ 958837: Protest 2809-95-101638; mirrored glass decorative appliques;ENs 44.14, 70.06, 70.09; HRLs 088088, 086405

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 958837

June 18, 1996

CLA-2 RR:TC:MM 958837 MMC

CATEGORY: Classification

TARIFF NO.: 7006.00.40; 7013.99.70

Port Director
U.S. Customs Service
555 Battery Street
San Francisco, CA 94111

RE:  Protest 2809-95-101638; mirrored glass decorative appliques;
ENs 44.14, 70.06, 70.09; HRLs 088088, 086405

Dear Port Director:

     The following is our response to Protest 2809-95-101638
concerning your actions in classifying and assessing duty on
mirrored glass decorative appliques, under the Harmonized Tariff
Schedule of the United States (HTSUS).  Samples were submitted
for our review. 

FACTS:

     The subject articles consist of mirrored glass decorative
appliques of various shapes.  They are between 4 and 6" long and
2 and 4" wide.  All are backed with a thin metallic coating. 
Some are additionally backed with wood, cut to shape.  The
mirrored glass portion is decorated over the entire surface and
has low reflective properties.  These articles are designed for
mounting on the frames of standard mirrors of domestic origin to
provide an ornate finished product. 
  
     Protestant entered the mirrored glass decorative appliques
under heading 7004, HTSUS.  The entries were liquidated on
October 6, 1995, under heading 7013, HTSUS.   A protest was
timely filed on November 29, 1995.  The headings under
consideration are as follows:

     4414 Wooden frames for paintings, photographs, mirrors or
          similar objects.

     7004 Drawn glass and blown glass, in sheets, whether or not
          having an absorbent, reflecting or non-reflecting
          layer, but not otherwise worked
      
     7006 Glass of heading 7003, 7004 or 7005, bent, edge worked,
          engraved, drilled, enameled or otherwise worked, but
          not framed or fitted with other materials

     7009 Glass mirrors, whether or not framed, including
          rear-view mirrors
     
     7013 Glassware of a kind used for table, kitchen, toilet,
          office, indoor decoration or similar purposes (other
          than that of heading 7010 or 7018)

ISSUE: 

     Are the mirrored glass decorative appliques classifiable as
sheets of glass, worked sheets of glass, mirrors or decorative
glassware?

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 pertinent part, that for legal purposes,
classification shall be determined according to the terms of the
headings and any relative section or chapter notes.    

     Protestant entered the articles under heading 7004, HTSUS, 
which provides for unworked sheets of drawn glass and blown
glass.  However, in the November 29, 1995, submission, protestant
acknowledges that heading 7004, HTSUS, does not describe the
subject article and withdraws claim to that classification. 
Instead, plaintiff claims that all of the appliques are
classifiable as edge worked glass of heading 7006, HTSUS, or in
the alternative, that the appliques without a backing are
classifiable under heading 7006, HTSUS, and the wooden backed
appliques are classifiable under heading 7009, HTSUS, as mirrors.

     In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes (ENs)
may be utilized. The ENs, although not dispositive nor legally
binding, provide a commentary on the scope of each heading of the
HTSUS and are generally indicative of the proper interpretation
of these headings.  See T.D. 89-80, 54 Fed. Reg. 35127, 35128,
(August 23, 1989).   EN 70.06, p. 930, states:

     This heading covers glass of the types referred to in
     headings 70.03 to 70.05 which has been subjected to one or
     more of the processes mentioned below. The heading does not,
     however, include...glass in the form of mirrors (heading
     70.09).

     The heading includes:

     (A) Bent or curved glass such as the special glass (e.g.,
     for display windows) which is obtained by hot-bending or
     hot-curving (in a suitable furnace and over moulds) flat
     glass sheets, with the exception, however, of the bent or
     curved glass of heading 70.15.

     (B) Glass with worked edges (ground, polished, rounded,
     notched, chamfered, bevelled, profiled, etc.), thus
     acquiring the character of articles such as slabs for
     table-tops, for balances or other weighing machinery, for
     observation slits and the like, for signs of various kinds,
     fingerplates, glasses for photograph frames, etc., window
     panes, glass fronts for furniture, etc.

     (C) Glass perforated or fluted as a subsequent operation,
     etc.

     (D) Glass which has been surface worked after manufacture,
     for example, glass subjected to obscuring processes
     (sand-blasted glass, or glass rendered dull by treatment
     with emery or acid); frosted glass; glass engraved or etched
     by any process; enameled glass (i.e., glass decorated with
     enamel or vitrifiable colours); glass bearing designs,
     decorations, various motifs, etc., produced by any process
     (hand painting, printing, window transparencies, etc.) and
     all other glass decorated in any other way, except glass
     hand painted so as to constitute a painting of heading
     97.01.

     This heading covers not only flat glass in the form of
     semi-finished products (e.g., sheets without any particular
     purpose), but also articles of flat glass designed for a
     specific purpose, subject to their being neither framed,
     backed, nor fitted with material other than glass. The
     heading thus includes, inter alia, fingerplates (for doors
     or switches) made entirely of bevelled or perforated glass
     and signplates, even when bevelled, coloured or bearing
     designs or other decorations. [italics added]

     On the other hand, glass sheets set in wood or in base
     metal, designed for framing photographs, pictures, etc.,
     fall in heading 44.14 or 83.06 respectively; decorative
     glass mirrors, whether or not framed, with printed
     illustrations on one surface, fall in heading 70.09 or
     70.13...

The mirrored glass decorative appliques with wooden backing are
specifically excluded from this heading.  The mirrored glass
decorative appliques without a backing have surfaces which have
been worked after manufacture.  Furthermore, they are articles
which will be used to decorate the edges of mirrors.  Therefore,
we find that the mirrored glass decorative appliques without a
backing are described by heading 7006, HTSUS, specifically
subheading 7006. 00.40, HTSUS, which provides for glass of
heading 7003, 7004 or 7005, bent, edge worked, engraved, drilled,
enameled or otherwise worked, but not framed or fitted with other
materials: other:other. 

     EN 70.06 suggests that glass sheets set in wood are
classifiable under heading 4414, HTSUS.  EN 44.14, p. 634,
states:

     This heading covers wooden frames of all shapes and
     dimensions, whether cut in one piece from a solid block of
     wood or built up from beadings or mouldings. The frames of
     the heading may also be of wood marquetry or inlaid wood.

     Frames remain in this heading if fitted with backs, supports
     and plain glass...[ emphasis added]

The subject articles merely have a backing of wood and are not 
framed with wood, therefore, they are not classifiable under
heading 4414, HTSUS.

     Protestant suggests that the wooden backed mirrored glass
decorative appliques are classifiable as mirrors.  We disagree. 
EN 70.09, p. 933, states, in pertinent part, that:

     ...This heading covers mirrors in sheets, whether or not
     further worked. It also includes shaped mirrors of any size,
     for example, mirrors for furniture, for interior decoration,
     for railway carriages, etc.; toilet mirrors (including hand
     or hanging mirrors); pocket mirrors (whether or not in a
     protective case). The heading further includes magnifying or
     reducing mirrors and rear-view mirrors (e.g., for vehicles).
     All these mirrors may be backed (with paperboard, fabric,
     etc.), or framed (with metal, wood, plastics, etc.), and the
     frame itself may be trimmed with other materials (fabric,
     shells, mother of pearl, tortoise-shell, etc.). Mirrors
     designed for placing on the floor or ground (for example,
     cheval-glasses or swing-mirrors of the type used in tailors'
     fitting rooms or in footwear shops) also remain in this
     heading in accordance with Note 1 (b) to Chapter 94.

     This heading also covers mirrors, whether or not framed,
     bearing printed illustrations on one surface, provided they
     retain the essential character of mirrors. However, once the
     printing is such as to preclude use as a mirror, these goods
     are classifiable in heading 70.13 as decorative articles of
     glass...

In Headquarters Ruling Letter (HRL) 086405 dated April 16, 1990,
we determined that the essential character of a mirror is to
provide a reflection so one may check their appearance.   In
addition, in HRL 088088 dated October 9, 1991, we stated that a
"mirror" is a polished or smooth substance or surface that forms
images by reflection.  Protestant indicates that the articles are
used to decorate larger mirrors and the reflective capacity of
the subject articles is far less than that intended for mirrors.  
Our examination of the samples indicates that the wooden backed
mirror glass decorative appliques bear surface illustrations
which do not accurately reflect one's appearance.  All of this
information indicates that the subject articles do not retain the
essential character of a mirror.  Therefore, they are precluded
from classification under heading 7009, HTSUS, and are
classifiable under heading 7013, HTSUS, specifically subheading
7013.99.70, HTSUS, as other decorative glass articles.  

HOLDING:

     The mirrored glass decorative appliques without backing are
classifiable under subheading 7006.00.40, HTSUS, with a column
one duty rate of 4.9% ad valorem.  The wooden backed mirrored
glass decorative appliques are classifiable under subheading
7013.99.70, HTSUS, with a column one duty rate of 7.2% ad
valorem.  Therefore, you should deny the protest, except to the
extent reclassification of the merchandise as indicated above
results in a net duty reduction and partial allowance.

     In accordance with section 3A(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject:  Revised Protest
Directive, this decision should be mailed by your office to the
protestant no later than 60 days from the date of this letter. 
Any reliquidation of the entry in accordance with this decision
must be accomplished prior to the mailing of the decision.  Sixty
days from the date of this decision, the Office of Regulations
and Rulings will take steps to make the decision available to
Customs personnel via the Customs Rulings Module in ACS and to
the public via the Diskette Subscription Service, Freedom of
Information Act and other public access channels.

                              Sincerely,



                              John Durant, Director
                              Tariff Classification Appeals
Division