CLA-2 RR:CR:GC 964503 GOB
Leila Hillier
Transportation Manager
United Global Sourcing, Inc.
269 Executive Drive
Troy, MI 48083
RE: Glass wall shelves; NY F85765 Reconsidered
Dear Ms. Hillier:
This is with respect to the letter of September 6, 2000 from counsel, on behalf of United Global Sourcing, Inc. (“UGS”), requesting reconsideration of NY F85785 dated April 12, 2000, which was issued to Phoenix Freight Services, Ltd. on behalf of UGS. NY F85785 concerned the classification, under the Harmonized Tariff Schedule of the United States (“HTSUS”), of certain glass wall shelves.
FACTS:
In NY F85785, the Director, National Commodity Specialist Division, classified the glass wall shelves in subheading 7013.99.50, 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 glassware: Other: ... Other: ... Other: ... Valued over $0.30 but not over $3 each.”
In NY F85785, the glass wall shelf was described as follows:
The submitted sample (No. 89 WH 10618) is a glass wall shelf kit consisting of a clear glass shelf, a white metal shelf anchor, and mounting screws. The glass shelf is inserted into the metal anchor after the anchor is mounted into a wall. The item measures approximately eighteen inches in width by six inches in depth.
... the unit value will range from $2.07 to $3.00 depending on the size of the item.
In the letter of September 6, 2000, it is stated: “The items will be imported in various sizes including glass shelves that are either circular or triangular. It is anticipated that the most popular configurations will be rectangular and measure: 1. 6” x 18” x 0.22” 2. 8” x 18” x 0.22” [and] 3. 8” x 24” x 0.22”.”
ISSUE:
What is the tariff classification of the subject glass wall shelves?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI’s”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s may then be applied.
The Harmonized Commodity Description and Coding System Explanatory Notes (“EN’s”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s 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.
The HTSUS provisions under consideration are as follows:
7007 Safety glass consisting of toughened (tempered) or laminated glass:
Toughened (tempered) safety glass:
7007.19.00 Other
* * * * * *
7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018):
Other glassware:
7013.99 Other:
7013.99.20 Pressed and toughened (specially tempered)
Other:
Other:
7013.99.50 Valued over $0.30 but not over $3 each
* * * * * *
7020.00 Other articles of glass:
7020.00.60 Other
* * * * * *
9403 Other furniture and parts thereof:
9403.80 Furniture of other materials, including cane, osier, bamboo or similar materials:
9403.80.60 Other
* * * * * *
The primary claim is that the glass shelves are classified in subheading 9403.80.60, HTSUS. Alternatively, classification is claimed in subheading 7007.19.00, HTSUS, or subheading 7020.00.60, HTSUS.
Note 2 to Chapter 94, HTSUS, provides as follows:
The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.
The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other:
(a) Cupboards, bookcases, other shelved furniture and unit furniture;
(b) Seats and beds.
It is our determination that the glass wall shelves are not “other furniture” within the meaning of heading 9403, HTSUS, and are not “cupboards, bookcases, and other shelved furniture” within the meaning of Note 2 to Chapter 94. Therefore, they are not classified in subheading 9403.80.60, HTSUS. This determination is consistent with HQ 088958 dated June 18, 1991 and HQ 088961 dated June 18, 1991. In HQ 088958, where we classified small solid pine wall hanging shelves in subheading 4420.90.80, HTSUS, we stated:
The EN to heading 94.03 at page 1578 ... list[s] numerous examples of articles that are included within this heading as “furniture.” Some of the examples are shelved “furniture.” However, none of the listed articles are similar to the products in issue. This omission is indicative of the intent of the drafters of the HS. These examples are convincing evidence that small furnishings and knickknacks such as the articles in issue are not “furniture” notwithstanding the fact that a shelf may be present.
Further confirmation that an article which is “itself no more than a shelf” is not encompassed within the term “furniture” is found in EN (c) to heading 94.03 at page 1579 which reads as follows:
This heading does not include:
(c) Builders’ fittings (e.g., frames, doors and shelves) for cupboards, etc. to be built into walls (heading 44.18 if of wood).
Based on the foregoing it is now our position that the prior interpretation of the phrase ‘other shelved furniture’ is not correct. It is our opinion that LN 2(a) to Chapter 84, HTSUSA, should be interpreted as follows:
Only articles which are “furniture” similar to cupboards and bookcases in that they are substantial articles having the essential characteristic that they are used to equip a home, office, etc., and incorporate shelves in their construction, whether or not they are designed to be hung or fixed to the wall, are classifiable as “furniture” under heading 9403, HTSUSA.
In HQ 088961, we classified a wood shelf in subheading 4420.90.80. HTSUS, citing the reasoning of HQ 088958.
We also determine that the glass wall shelves are not provided for in heading 7007, HTSUS, or classified in subheading 7007.19.00, HTSUS. EN 70.07 provides in pertinent part:
Safety glass incorporated in other articles and thus in the form of parts of machines, appliances or vehicles is classified with those machines, appliances or vehicles ...
...
Articles of toughened (tempered) glass and glass ceramics, other than those of a kind used for the purposes mentioned above, are classified according to their individual character (e.g., toughened tumblers, borosilicate baking dishes and glass-ceramic plates in heading 70.13). [Emphasis in original.]
While, based upon testing by the Customs Service Laboratory (Lab Report #SV20010829 dated June 7, 2001 and Supplemental Lab Report #SV20010829S dated July 3, 2001), we believe the glass in the glass shelves to be “toughened (tempered) glass,” the glass wall shelf is an article of toughened (tempered) glass. Pursuant to EN 70.07, excerpted above, it is to be classified according to its individual character, i.e., articles of toughened (tempered) glass are not described in heading 7007, HTSUS.
We believe that the glass wall shelf is glassware of a kind used for table, kitchen, toilet, office, indoor decoration, or similar purposes within the meaning of heading 7013, HTSUS.
EN 70.13 provides, in pertinent part: “Articles of glass combined with other materials (base metal, wood, etc.) are classified in this heading only if the glass gives the whole the character of glass articles.” The glass clearly provides the glass wall shelf with the character of a glass articles.
While the glass is “toughened (specially tempered),” it is not “pressed.” (See Lab Reports cited above.) Therefore, classification in subheading 7013.99.20, HTSUS, is precluded.
Accordingly, we find that the glass wall shelves are provided for in heading 7013, HTSUS, and are classified in subheading 7013.99.50, 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 glassware: Other: ... Other: ... Other: ... Valued over $0.30 but not over $3 each.”
Heading 7020, HTSUS, (“other articles of glass”) is excluded from consideration because it is less specific than heading 7013, HTSUS. EN 70.20 provides, in pertinent part: “This heading covers glass articles (including glass parts of articles) not covered by other headings of this Chapter or of other Chapters of the Nomenclature.” [Emphasis in original.]
HOLDING:
The glass wall shelves are provided for in heading 7013, HTSUS, and are classified in subheading 7013.99.50, 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 glassware: Other: ... Other: ... Other: ... Valued over $0.30 but not over $3 each.”
EFFECT ON OTHER RULINGS:
NY F85785 is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division