HQ 957288: Oven to table bakeware; PC 895587; GRIs 1, 2, 3; ENs 3(b) (IX), 3(b)(X), 3(b)(VIII)

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 957288
March 22, 1995
                                 
CLA-2 CO:R:C:M 957288 MMC

CATEGORY:  Classification

TARIFF NO.: 7013.39.20

Ms. Sherry Baker
Wholesale Supply Company, Inc.
P.O. Box 24600 
Nashville, TN 37202

RE: Oven to table bakeware; PC 895587; GRIs 1, 2, 3; ENs 3(b) (IX), 3(b)(X), 3(b)(VIII)   

     This is in response to your letter dated November 2, 1994, requesting reconsideration of
pre-classification (PC) 895587 issued to you by the District Director of Customs, New Orleans,
Louisiana, on April 11, 1994, concerning, in part, the classification of four oven to table bakeware
articles under the Harmonized Tariff Schedule of the United States (HTSUS).   Samples of each
were provided for our examination.

FACTS:

     All four articles have a glass dish and a silver or gold plated metal stand.  All metal
portions are made from an iron/zinc alloy.   Iron predominates by weight in items 113RB and
112RB.  Zinc predominates by weight in  items 7410GYE and  7413GYE.  

     Item 112RB is a two-tone gold and silver plated 2 quart oblong covered food baker.  The
removable glass dish may be used to both prepare and serve food.  When food is being served, the
plated metal stand forms a cradle with handles to support the glass dish.  Additionally, a plated
metal cover is provided to keep food covered after preparation.   Information submitted indicates
that the glass is valued at $3.20 and the metal articles are valued at $3.66.   

     Item 113RB is a two-tone gold and silver plated 2 quart round covered food casserole. 
The removable glass dish can be used to both prepare and serve food.  When food is being served,
the metal stand forms a cradle with handles to support the glass dish.  A metal cover is also
provided to keep food covered after preparation.  Information submitted indicates that the glass
dish is valued at $2.53 and the metal articles are valued at $3.15.  

     Item 7410GYE is a  2 quart silver plated classic covered baker with serving spoon and
lasagna server.   It is comprised of a  removable glass dish which may be used to both prepare and
serve food and a  footed metal stand, cover, serving spoon and lasagna server.  When food is
being served, the metal stand cradles the glass dish and provides handles.  The spoon and server
also aid in the serving of food.  A metal cover is also provided to keep food covered after
preparation.  Information submitted indicates that the glass dish is valued at $1.78 and the metal
articles are valued at $ 14.46.  All pieces are packaged together for retail sale in the same box.
  
     Item 7413GYE is a  3 quart silver plated classic open baker.  It  is comprised of a
removable glass dish which can be used to both prepare and serve food and a  footed metal stand,
cover, serving spoon and lasagna server.  When food is being served, the metal stand cradles the
glass dish and provides handles.  The metal spoon and server also aid in the serving of food.   A
metal cover is also provided to keep food covered after preparation.   Information submitted
indicates that the glass dish is valued at $2.05 and the metal articles are valued at $11.69.  All
pieces are packaged together for retail sale in the same box.  

     According to your letter, in PC 895587 the four items were classified under subheading
7013.39.20, HTSUS, which provides, in pertinent part, for glassware of a kind used for table,
kitchen, toilet, office, indoor decoration or similar purposes: other: other.   You believe they are
classifiable based on their constituent metal. 

ISSUE:

     Are the oven to table bakeware articles classifiable as glassware of a kind used for table,
kitchen, toilet, office, indoor decoration or similar purposes?

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


     The headings under consideration are:
     
     7013 Glassware of a kind used for table, kitchen, toilet, indoor decoration or similar
          purposes (other than that of heading 7010 or 7018)

     7323 Table, kitchen or other household articles and parts thereof, of  iron or steel; iron
          or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of
          iron or steel

     7907 Other articles of zinc

     Inasmuch as the subject articles are described by all of these headings, they  cannot be
classified according to GRI 1.  When goods cannot be classified by applying GRI 1, and if the
headings, subheadings and legal notes do not otherwise require, the remaining GRIs are applied.  

     GRI 2(b) states, in pertinent part, that any reference in a heading to a material or
substance shall be taken to include a reference to mixtures or combinations of that material or
substance with other materials or substances.  The classification of goods consisting of more than
one material or substance shall be according to the principles of GRI 3.

     GRI 3 states that 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:

     (a)  The heading which provides the most specific description shall be preferred to
     headings providing a more general description.  However, when two or more headings
     each refer to part only of the materials or substances contained in mixed or composite
     goods or to part only of the items in a set put up for retail sale, those headings are to be
     regarded as equally specific in relation to those goods, even if one of them gives a more
     complete or precise description of the goods.  

Because each of these headings refers to only part of materials or substances in the composite
goods or the items in a possible set put up for retail sale, the headings are considered equally
specific and GRI 3(b) must be applied.  

     GRI 3(b), HTSUS, provides:

     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.

     To determine what is a "composite good" and what is a "set put up for retail sale" 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. 89-80, 54 Fed. Reg. 35127, 35128, (August 23, 1989).

     EN Rule 3(b) (IX) provides:

     For the purposes of this Rule, composite goods made up of different components shall be
     taken to mean not only those in which the components are attached to each other to form
     a practically inseparable whole but also those with separable components, provided these
     components are adapted one to the other and are mutually complementary and that
     together they form a whole which would not normally be offered for sale in separate parts. 
     

Items 112RB and 113RB are considered composite goods for tariff purposes.  Their glass dish
and metal sever and cover, while separable components, are adapted to each other and would not
be offered for sale separately.   Items 7410GYE and 7413GYE have spoons and lasagna servers
which may be offered for sale separately.  They therefore, are not considered composite goods for
tariff purposes.

     EN Rule 3(b)(X) (pg. 4), provides a three-part test for "goods put up in sets for retail
sale":
     
     For the purposes 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 repackaging (e.g.,
          in boxes or cases or on boards).

Both the merchandise of item 7410GYE and 7413GYE comprise sets put up for retail sale.  Both
contain glass dishes, and metal covers, stands, spoons and lasagna servers.  Each of these contain
articles classifiable under different headings.  Both sets are put up together to meet the need of
serving food.  Finally, both items are imported in a box which is suitable for sale directly to
consumers without repackaging.  

     Classification of both the composite goods and the sets will be determined by their
essential character.  EN 3(b)(VIII), pg. 4, states that:

     [t]he 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.

Customs is of the opinion that the glass baking/serving dish imparts the essential character of both
the composite goods and the sets.  The glass dish clearly encompasses both essential functions.  It
not only aids in the serving of the food but also in its preparation and baking.  None of the metal
components may be used during the preparation or baking of the food. 

     For the foregoing reason we agree with the finding in PC 895587 that items 112RB ,
113RB, 7410GYE and 7413GYE are classifiable under subheading 7013.39.20, HTSUS, as
glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes
(other than that of heading 7010 or 7018): Other: Valued not over $3 each. 

HOLDING:

     Items 112RB, 113RB, 7410GYE and 7413GYE are classifiable under subheading
7013.39.20, HTSUS. 
     
                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division