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HQ 958111




July 27, 1995

CLA-2 R:C:M MMC

CATEGORY: CLASSIFICATION

TARIFF NO.:7018.90.50

Ms. Cheryl Robbins
Fritz Companies, Inc.
Logan Office Center Harborside Drive
Logan International Airport
East Boston, MA 02128

RE: Hand blown glass ornaments; HRL 950837

Dear Ms. Robbins:

This is in response to your letter to the Area Director of Customs in New York, dated March 10, 1994, on behalf of Dollar Tree Distribution, Inc., requesting a classification ruling for hand blown glass ornaments under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter was referred to this office for reply together with the samples submitted for examination.

FACTS:

The samples consists of small glass articles in the form of wrapped candies and ducks. You state that they are hand blown in China and that their primary use is for household novelty decorations. They are approximately an inch long and « an inch tall. Customs laboratory report no. 2-95-22047-006, dated March 31, 1995, confirms that they are hand blown glass.

ISSUE:

What is the proper classification for hand blown glass ornamental articles?

LAW AND ANALYSIS:

The classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 7018, HTSUS, provides for, glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares and articles thereof other than imitation jewelry; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewelry; glass microspheres not exceeding 1 mm in diameter.

In understanding the language of the headings 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 heading of the HTSUS, 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 70.18, pg. 942, states in pertinent part:

This heading covers a range of widely diversified glass articles, most of which are used, directly or after further processing, for ornamental and decorative purposes.

These include:

...(G) Statuettes and other ornaments (other than imitation jewellery) obtained by working glass in the pasty state with a blow-pipe. These articles are designed for placing on shelves (animals, plants, statuettes, etc.). They are generally made of clear glass (lead crystal, strass, etc.) or "enamel" glass...

In Headquarters Ruling Letter (HRL) 950837 dated May 1, 1992, we held that hand blown glass ornaments in the shape of wrapped pieces of candy were classified under subheading 7018.90.50, HTSUS, as other ornaments of lamp-worked glass. This finding was based on an interpretation of lampworking to include the process of fashioning objects from glass tubing and cane softened to workability over the flame of a small lamp. The subject articles are created in a similar fashion and are of the same shape and size. Therefore, they are also classifiable under subheading 7018.90.50, HTSUS.

HOLDING:

The glass hand blown glass ornaments in the form of wrapped candies and ducks are classifiable under subheading 7018.90.50, HTSUS, with a column one rate of duty of 6.6 percent ad valorem.

Sincerely,

John Durant, Director

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