CLA-2 CO:R:C:M 956914 RFA
Mr. Louis Lisowski
Customs Analyst
GE International Logistics & Customs
P.O. Box 60610
Fort Myers, FL 33906-6610
RE: Clear soda lime tempered cover glass lenses; Lamp parts;
chapter 70; heading 8539; EN 70.07; Additional U.S. Rule of
Interpretation 1(c)
Dear Mr. Lisowski:
This is in response to your letter dated August 17, 1994,
concerning the tariff classification of clear soda lime tempered
cover glass lenses under the Harmonized Tariff Schedule of the
United States (HTSUS). Technical data, as well as a sample, was
furnished.
FACTS:
The merchandise described as clear soda lime glass lenses,
are used as a cover for a high-powered, specifically angled,
reflective lamps. The glass lenses do not have optical
properties and are not lens blanks (requiring further processing
by grinding and polishing). The lenses have a diameter of
approximately 42.9mm with a thickness ranging from 2.3mm to
2.5mm. The edges of the glass lenses are slightly beveled.
ISSUE:
Are the glass lenses classifiable as tempered glass or as
parts of electrical filament or discharge lamps under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with 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.
The following subheadings are under consideration:
7007.19.00 Safety glass, consisting of toughened
(tempered) or laminated glass: [t]oughened
(tempered) safety glass: [o]ther. . . . .
Goods under this provision have a column one, general
rate of duty of 6 percent ad valorem.
8539.90.00: Electrical filament or discharge lamps,
including sealed beam lamp units and ultra-violet or infrared lamps; arc lamps; parts
thereof: [p]arts. . . . .
Goods under this provision have a column one, general
rate of duty of 3.6 percent ad valorem.
A sample of the merchandise was sent to the Customs
laboratory for testing. Examination of the lenses under the
polariscope indicated that the lenses exhibited substantial
tempering. Tempered glass is eo nomine provided for under
heading 7007, HTSUS. The Harmonized Commodity Description and
Coding System Explanatory Notes (EN) constitute the Customs
Cooperation Council's official interpretation of the HTSUS.
While not dispositive or legally binding, the ENs 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 FR 35127, 35128 (August 23, 1989).
EN 70.07, page 931, defines the term "toughened (tempered) glass"
as follows:
The term "safety glass" covers only the types of
glass described below and does not refer to protective
glass such as ordinary wired glass and selective
absorption glasses (e.g., anti-glare glass, X-ray
protective glass).
(A) Toughened (tempered) glass.
This is:
(1) Glass obtained by re-heating pieces of glass
until they are soft but not soft enough to
lose their shape. The glass is then cooled
rapidly by appropriate processes (thermal-toughened glass).
(2) Glass whose strength, durability and
flexibility have been substantially increased
by a complex physical-chemical treatment
(e.g., ion-exchange) which may include a
modification of the surface structure
(commonly known as "chemically toughened
glass").
This glass cannot be worked after manufacture
because of the internal stresses set up by the
processing and is therefore always produced in the
shapes and sizes required before tempering.
Based upon the laboratory analysis that the glass lenses are
tempered, we find that the subject lenses are classifiable under
subheading 7007.19.00, HTSUS, as tempered safety glass.
In your letter, you indicated that the glass lenses may be
classified under heading 8539, HTSUS, as parts of electrical
filament or discharge lamps. However, Additional U.S. Rule of
Interpretation 1(c) provides that: "In the absence of special
language or context which otherwise requires. . . a provision for
parts of an article covers products solely or principally used as
a part of such articles but a provision for "parts" or "parts and
accessories" shall not prevail over a specific provision for such
part or accessory". By application of Additional U.S. Rule of
Interpretation 1(c), we find that heading 7007, HTSUS, which is a
specific provision that names the product, prevails over heading
8539, which covers parts and accessories of electrical lamps.
HOLDING:
The clear soda lime glass lenses are classifiable under
subheading 7007.19.00, which provides for: "[s]afety glass,
consisting of toughened (tempered) or laminated glass:
[t]oughened (tempered) safety glass: [o]ther. . . . ." Goods
under this provision have a column one, general rate of duty of 6
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division