CLA-2 CO:R:C:M 953653 KCC
District Director
U.S. Customs Service
300 South Ferry Street
Terminal Island, Room 2017
San Pedro, California 90731
RE: Protest No. 2704-93-100064; plastic base with light bulbs and
on-off switch; 3924.90.50; household articles of plastic; HRL
059819; NY 865483; other electric lamps and lighting fittings
Dear District Director:
This is in response to the Application for Further Review of
Protest No. 2704-93-100064, which pertains to the tariff
classification of a plastic base under the Harmonized Tariff
Schedule of the United States (HTSUS). A sample was submitted for
examination.
FACTS:
The merchandise under consideration is a plastic base;
identified as product profile number 103991. It is described as a
plastic base component for the protestant's "Silent Night Crystal
Light-up Church" (crystal church). The crystal church is a
decorative article designed to be displayed in the home during the
Christmas holiday and winter months. The base is square in shape
with stepped sides, so that when the crystal church is placed on
top, the base resembles to some extent the steps leading to a
church. The base is constructed of gold-colored, hollow, molded
plastic and houses three "AA" batteries. On top of the base stand
three miniature light bulbs which illuminate the interior of the
crystal church. An on-off switch is located on the bottom. The
plastic base serves both as a support base and as a housing to
contain the batteries and light bulbs, while concealing these items
from view.
Upon importation, the entry of the plastic bases was liquidated
on October 16, 1992, under subheading 3926.90.90, HTSUS, which
provides for "Other articles of plastics and articles of other
materials of headings 3901 to 3914...Other...Other...." In a
protest timely filed on January 12, 1993, Avon Products, Inc.,
contends that the plastic base is properly classified under
subheading 3924.90.50, HTSUS, which provides for "Tableware,
kitchenware, other household articles and toilet articles, of
plastics...Other...Other."
ISSUE:
What is the tariff classification of the plastic base 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...."
There is no dispute that the plastic base is a part of the
crystal church and that if imported with the crystal church it would
be classified as a decorative glass article under heading 7013,
HTSUS. However, there is no provision for parts of decorative glass
articles under heading 7013, HTSUS. Therefore, the plastic base
must be classified on its own characteristics.
The protestant contends that the plastic base is properly
classified as other household articles of plastic under subheading
3924.90.50, HTSUS. In support of this position, the protestant
cites Headquarters Ruling Letter (HRL) 059819 dated October 25,
1978, which classified wooden easel-shaped stands, designed to serve
as a base for decorative pie plates, as wooden household articles.
The protestant contends that the wooden easel-shaped stands are
similar in all material respects to the function and use of the
plastic base at issue. As further evidence, the protestant cites
New York Ruling (NY) 865483 dated August 7, 1991, which classified
plastic display cases for athletic trading cards as household
articles of plastic under subheading 3924.90.50, HTSUS.
We do not believe the above rulings are controlling. Both the
wooden easel-shaped stands and plastic display cases are complete
articles in and of themselves which are sold in the condition as
imported. They are used to display articles that are available for
sale separately from the wooden easel-shaped stands and plastic
display cases. We do not believe that the wooden easel-shaped
stands and plastic display cases are similar in all material
respects to the function and use of the plastic base at issue. The
plastic base is not available for sale without the crystal church.
Unlike the wooden easel-shaped stand and plastic display cases, the
plastic base under consideration is not a general purpose display
stand for a particular class or kind of product, such as pie plates
or athletic trading cards. Moreover, the plastic base is not merely
a stand, for it incorporates the electrical apparatus necessary to
illuminate the crystal church. Therefore, we are the opinion that
the plastic base is not classifiable under subheading 3924.90.50,
HTSUS.
In essence the plastic base is a housing for a lighting
fixture. The plastic base contains three miniature light bulbs, the
electric wiring for the bulbs, batteries and an on-off switch.
Based on the description, sample and function of the plastic base,
we are of the opinion that it is properly classified under
subheading 9405.40.80, HTSUS, which provides for "Lamps and lighting
fittings including searchlights and spotlights and parts thereof,
not elsewhere specified or included; illuminated signs, illuminated
nameplates and the like, having a permanently fixed light source,
and parts thereof not elsewhere specified or included...Other
electric lamps and lighting fittings...Other."
HOLDING:
The plastic base is classified under subheading 9405.40.80,
HTSUS, as other electric lamps and lighting fittings.
Since re-classification of the plastic base as indicated above
will result in a lower rate of duty than the liquidated
classification, but more than the rate of duty claimed by the
protestant's classification, the protest should be denied, except to
the extent that re-classification results in a partial allowance. A
copy of this decision should be attached to the Customs Form 19 and
provided to the protestant as part of the notice of action on the
protest.
Sincerely,
John Durant, Director
Commercial Rulings Division