CLA-2 CO:R:C:M 954319 DWS
District Director
U.S. Customs Service
Lincoln Juarez Bridge, Building #2
P.O. Box 3130
Laredo, TX 78044-3130
RE: IA 30/93; "Bubble Ball"; Glass Bowl; Votive-Candle Holder;
Additional U.S. Rule of Interpretation 1(a); HQ 950426;
HQ 088742; 7013.99.35
Dear District Director:
This is in response to your memorandum of April 15, 1993 (CLA-
2 L:CO RQM), relating to a request for internal advice initiated
by International Trade & Commerce, Inc., on behalf of Hancock
Importing, Inc., concerning the classification of glass bowls under
the Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The merchandise consists of a 10 inch, bubble shaped glass
bowl, known as a "Bubble Ball". A picture of the bowl containing
a candle has been provided, and the importer claims that the bowl
is classifiable under subheading 7013.99.35, HTSUS, as a votive-
candle holder. Your office disagrees, claiming that the bowl is
classifiable under subheading 7013.99.50, HTSUS, as other glassware
of a kind used for indoor decoration.
The subheadings under consideration are as follows:
7013.99.35: [g]lassware of a kind used for table, kitchen,
toilet, office, indoor decoration or similar
purposes (other than that of heading 7010 or
7018): [o]ther glassware: [o]ther: [o]ther:
[v]otive-candle holders.
The general, column one rate of duty is 6.6 percent ad
valorem.
7013.99.50: [o]ther glassware: [o]ther: [o]ther: [o]ther:
[v]alued over $0.30 but not over $3 each.
The general, column one rate of duty is 30 percent ad valorem.
ISSUE:
Whether the glass bowl is classifiable under subheading
7013.99.35, HTSUS, as a votive-candle holder, or under subheading
7013.99.50, HTSUS, as other glassware of a kind used for indoor
decoration?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
Because heading 7013, HTSUS, is a use heading, additional U.S.
Rule of Interpretation 1(a), HTSUS, is applicable. It states that:
a tariff classification controlled by use (other than actual
use) is to be determined in accordance with the use in the
United States at, or immediately prior to, the date of
importation, of goods of that class or kind to which the
imported goods belong, and the controlling use is the
principal use.
A glass votive-candle holder is a glass holder principally
used in churches, where the candles are burned for devotional
purposes. See, HQ 950426, dated June 19, 1992, and HQ 088742,
dated April 22, 1991.
No evidence has been provided that, at the time of importation
into the U.S., the glass bowl is principally used as a votive-
candle holder, or any kind of candle holder for that matter. The
bowl is of such a size and shape that it could be used as a flower
vase or as a bowl to hold candies or, as a decorative article,
glass marbles. It is quite evident from the photograph that the
principal use of the glass is for indoor decoration.
Therefore, we find that the glass bowl is classifiable under
subheading 7013.99.50, HTSUS, as other glassware of a kind used for
indoor decoration.
HOLDING:
The glass bowl is classifiable under subheading 7013.99.50,
HTSUS, as other glassware of a kind used for indoor decoration.
You should advise the internal advice applicant of this
decision.
Sincerely,
John Durant, Director