CLA-2 CO:R:C:G 086154 SLR
Mr. Rudy Gallegos
H.R. Lockwood and Co., Inc.
P.O. Box 10233
El Paso, TX 79993
RE: Wall/Table Curio Cabinet
Dear Mr. Galledos:
This ruling is in response to your letter, dated November 3,
1989, on behalf of International Sourcing Inc., requesting the
classification of a curio case made of both glass and brass under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). A sample produced in Mexico was provided for our
examination.
FACTS:
The subject curio cabinet serves to hold, store, or display
items within the home or other indoor contexts. It measures
approximately 14-1/2" x 13-1/2" x 2-3/4" and features a mirrored
inside with shelves, top, bottom, and sides made of clear glass.
The product contains some brass on the sides and edges (brass
channeling which holds the glass together) as well as feet of
brass.
Information supplied by the manufacturer suggests that the
brass materials constitute the most significant cost item
included within the product. In turn, the manufacturer contends
that the essential character of the glass/brass cabinet is
represented by the brass.
ISSUE:
Whether the brass or glass component represents the
essential character of the curio cabinet.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
-2-
taken in order. GRI 3 provides for the classification of
composite goods.
GRI 3(b) provides that composite goods made up of different
components shall be classified as if they consisted of the
component which gives them their essential character. The
Explanatory Notes to GRI 3(b) indicate that essential character
may be determined by considering a variety of factors including
"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." Thus, under the Harmonized
Schedule, value is only one of many factors to be considered when
determining essential character. This is in sharp contrast to
the deference accorded value under the former tariff -- the
Tariff Schedule of the United States (TSUS) -- wherein chief
value was frequently the crucial determining factor in the
classification of a composite good.
Upon careful consideration, this office believes that the
glass represents the essential character of the subject curio
cabinet. The bulk of the product's area consists of glass.
Moreover, the glass shelves perform the product's function of
holding or displaying items. Consequently, the curio cabinet is
classifiable in Heading 7013, HTSUSA, which provides for
glassware of a kind used for table, kitchen, toilet, office,
indoor decoration or similar purposes.
HOLDING:
The curio cabinet at issue is classifiable in subheading
7013.99.9000, HTSUSA, which provides for glassware of a kind used
for table, kitchen, toilet, office, indoor decoration or similar
purposes, other glassware, other, other, other, valued over $5.00
each. The applicable rate of duty is 7.2 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division