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

HQ 954319 June 14, 1993 CLA-2 CO:R:C:M 954319 DWS CATEGORY: Classification TARIFF NO.: 7013.99.50 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