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HQ 086154

March 26, 1990

CLA-2 CO:R:C:G 086154 SLR


TARIFF NO.: 7013.99.9000

Mr. Rudy Gallegos
H.R. Lockwood and Co., Inc.
P.O. Box 10233
El Paso, TX 79993

RE: Wall/Table Curio Cabinet

Dear Mr. Galledos:

This ruling is in response to your letter, dated November 3, 1989, on behalf of International Sourcing Inc., requesting the classification of a curio case made of both glass and brass under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in Mexico was provided for our examination.


The subject curio cabinet serves to hold, store, or display items within the home or other indoor contexts. It measures approximately 14-1/2" x 13-1/2" x 2-3/4" and features a mirrored inside with shelves, top, bottom, and sides made of clear glass. The product contains some brass on the sides and edges (brass channeling which holds the glass together) as well as feet of brass.

Information supplied by the manufacturer suggests that the brass materials constitute the most significant cost item included within the product. In turn, the manufacturer contends that the essential character of the glass/brass cabinet is represented by the brass.


Whether the brass or glass component represents the essential character of the curio cabinet.


Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 3 provides for the classification of composite goods.

GRI 3(b) provides that composite goods made up of different components shall be classified as if they consisted of the component which gives them their essential character. The Explanatory Notes to GRI 3(b) indicate that essential character may be determined by considering a variety of factors including "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." Thus, under the Harmonized Schedule, value is only one of many factors to be considered when determining essential character. This is in sharp contrast to the deference accorded value under the former tariff -- the Tariff Schedule of the United States (TSUS) -- wherein chief value was frequently the crucial determining factor in the classification of a composite good.

Upon careful consideration, this office believes that the glass represents the essential character of the subject curio cabinet. The bulk of the product's area consists of glass. Moreover, the glass shelves perform the product's function of holding or displaying items. Consequently, the curio cabinet is classifiable in Heading 7013, HTSUSA, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes.


The curio cabinet at issue is classifiable in subheading 7013.99.9000, HTSUSA, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes, other glassware, other, other, other, valued over $5.00 each. The applicable rate of duty is 7.2 percent ad valorem.


John Durant, Director
Commercial Rulings Division

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