CLA-2 RR:TC:MM 958355 MMC
Mr. Nic Adams
Fingerhut Companies, Inc.
4400 Baker Road
Minnetonka, MN 55343
RE: Glass canister/ iron and wood paper towel holder; GRI 3; EN Rule 3(b)(ix), 3(b)(x)
Dear Mr. Adams:
This is in response to your July 20, 1995, letter to Customs in Seattle, Washington, requesting the classification of a glass canister / iron and wood paper towel holder under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter, together with a sample provided for examination, was forwarded to this office .
FACTS:
The subject article, identified as item KY961 "paper towel holder/canister set", consists of two cast iron open-work "legs", a cast iron open-work paper towel "stopper", a wooden rack and dowel to hold a role of paper towels, and three 21oz. glass jars with wooden lids with plastic inserts in their tops to hold them securely in the jars. The legs measure approximately 7" high and are screwed into the base of the wooden rack. The rack is rectangular and measures approximately 13 «" long, 5«" wide and 2«" deep and provides a resting place for the jars. According to the list of selling features provided, the article is designed for "decoration around the house" "keeping towels close at hand" and "canisters are great for storing staples".
ISSUE:
What is the classification of the paper towel holder/canister set under the HTSUS?
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:
4419 Tableware and kitchenware, of wood
7013 Glassware of a kind used for table, kitchen, toilet, office, 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
Inasmuch as the subject article is described by all of these headings, it 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.
In understanding the language of the GRIs, headings and subheadings 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, and are generally indicative of the proper interpretation of the HTSUS. See, T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989). EN IX, pg. 4, states in pertinent part that:
(IX) ...composite goods made up of different components shall be taken to mean...those in which the components are attached to each other to form a practically inseparable whole but also those with separable components,...
The article in question qualifies as a composite good because the cast iron legs, which have a place for the dowel and stopper, are attached to the rack, which holds the canisters. Together they form a practically inseparable whole. The classification of composite goods is governed by GRI 3(b).
GRI 3(b) states, in pertinent part, that:
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.
EN VIII to GRI 3(b), pg. 4, states that:
The 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.
The wood's function of supporting the glass canisters, the paper towels and providing the canister lids is no more or less important than the functioning of the glass jars or the cast iron legs and stopper. Neither does the bulk, quantity, weight or value of any of the three constituent materials provide the essential character for the article. Because none of the constituent materials constitute the article's essential character, GRI 3(c) must be applied.
GRI 3(c) states that when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The heading which appears last in numerical order among those which equally merit consideration, is heading 7323, HTSUS. Therefore, the article is classifiable under heading 7323, specifically, subheading 7323.91.50, HTSUS, as 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: Other: Of cast iron, not enameled: Other.
HOLDING:
Item KY961 is classifiable under subheading 7323.91.50, HTSUS, and has a column one duty rate of 5.3% ad valorem.
Sincerely,
John Durant, Director
Tariff Classification Appeals Division
cc: Port Director
Seattle, Wa