HQ 955112: Silver-plated candlelabra and table-bowl centerpieces; PC874018, 886859; EN 83.06

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

     



                            HQ 955112

                                             February 14, 1994
CLA-2 CO:R:C:M 955112 MMC

CATEGORY: Classification

TARIFF NO.: 8306.21.00

Bettie Jo Shearer
Wholesale Supply Company, Inc.
P.O.Box 24600
Nashville, Tennessee 37202

RE: Silver-plated candlelabra and table-bowl centerpieces; PC
874018, 886859; EN 83.06

Dear Ms. Shearer:

     This is in response to your letter of August 20, 1993,
requesting review of pre-classification (PC) determinations 886859
and 874018 concerning the classification of two silver-plated
centerpieces under the Harmonized Tariff Schedule of the United
States (HTSUS).  

FACTS:

     The articles in question are silver-plated centerpiece models
5089GYE Lotus Baroque and 69RB Lotus.  They have a silver-plated
candelabra attached to a table-bowl which is used to hold flower
arrangements.  According to your letter, PC 886859 dated June 9,
1993, classified model 5089GYE under subheading 8306.21.00, HTSUS,
which provides, in pertinent part, for statuettes and other
ornaments of base metal plated with precious metal.  In PC 874018
dated May 15, 1993, model 69RB was classified under subheading
9405.50.40, HTSUS, which provides, in pertinent part, for non-
electrical lamps and lighting fittings.  

ISSUE:

     Are the subject centerpieces classifiable as non-electrical
lamps and lighting fittings or as statuettes and other ornaments
of base metal plated with precious metal?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRIs), taken in order. 
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.  The
subheadings at issue are as follows:

9405.50.40     [l]amps 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: [n]on-electric
               lamps and lighting fittings..............3.9%

8306.21.00     [b]ells, gongs, and the like, nonelectric, of base
               metal; statuettes and other ornaments, of base
               metal; photograph, picture or similar frames, of
               base metal; mirrors of base metal; and base metal
               parts thereof: [s]tatuettes and other ornaments,
               and parts thereof: [p]lated with precious metal,
               and parts thereof.......................6.9%

     Because the subject centerpieces are described by both of
these headings, they cannot be classified according to GRI 1.  When
goods cannot be classified by applying GRI 1, and if the headings
and legal notes do not otherwise require, the remaining GRIs are
applied in descending order.  GRI 2 (a) is inapplicable because it
applies to unfinished articles, and the centerpieces are imported
in a finished condition.

     GRI 2 (b) states, in pertinent part, that any reference in a
heading to a material or substance shall be taken to include a
reference to mixtures or combinations of that material or substance
with other materials or substances.  The classification of goods
consisting of more than one material or substance shall be
according to the principles of rule GRI 3.

     GRI 3 states that when, by application of rule 2 (b) or for
any other reason, goods are, prima facie, classifiable under two
or more headings, classification shall be effected as follows:

     (a)  The heading which provides the most specific description
     shall be preferred to headings providing a more general
     description.  However, when two or more headings each refer
     to part only of the materials or substances contained in mixed
     or composite goods or to part only of the items in a set put
     up for retail sale, those headings are to be regarded as
     equally specific in relation to those goods, even if one of
     them gives a more complete or precise description of the
     goods.  

The centerpieces cannot be classified according to the relative
specificity provision of GRI 3 (a) because each of the applicable
subheadings describe only part of the article and are thus
considered equally specific.  Therefore, GRI 3 (b) must be applied. 

     GRI 3 (b) states, in pertinent part, that:

     (b)  Mixtures, composite goods consisting of different
     materials or made up of different components, and goods put
     up in sets for retail sale, which cannot be classified by
     reference to 3 (a), shall be classified as if they consisted
     of the material or component which gives them their essential
     character, insofar as this criterion is applicable.

     In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
consulted.  The Explanatory Notes (EN), although not dispositive,
are to be used to determine the proper interpretation of the HTSUS. 
54 Fed. Reg. 35127, 35128 (August 23, 1989).   EN IX, pg. 4,
states, in pertinent part, that:

(IX)      [f]or the purposes of this Rule, composite goods made up
          of different components shall be taken to mean...those
          in which the components are attached to each other to
          form a practically inseparable whole but also those with
          separable components,...

The article in question qualifies as a composite good because the
candelabra and table-bowl are attached to each other to form a
practically inseparable whole.  

     EN VIII to GRI 3 (b), pg. 4, states that:

     [t]he factor which determines essential character will vary
     as between different kinds of goods.  It may, for example, be
     determined by 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.

It is our opinion that the table-bowl portion of the centerpiece
imparts the essential character of the subject merchandise.  It is
likely that the table-bowl portion will continually contain
arrangements, while it is not likely that the candles in the
candelabra will be continually lit.  

     Additionally, EN 83.06, p. 1122, states, in pertinent part:

     (B) STATUETTES AND OTHER ORNAMENTS

     ...[t]his group comprises a wide range of ornaments of base
     metal (...) of a kind designed essentially for decoration,
     e.g., in homes, offices, assembly rooms, churches, gardens.

     ...[t]he group covers articles which have no utility value but
     are wholly ornamental, and articles whose only usefulness is
     to contain or support other decorative articles or to add to
     their decorative effect, for example:...

          (3) [t]able-bowls,...

     ...[t]he group also includes, in the circumstances explained
     below, certain goods of the two following categories even
     though they have a utility value:

     (A) [h]ousehold or domestic articles whether they are
     potentially covered by specific headings for such goods (...)
     or by the "other articles" headings. (...)  These household
     or domestic articles are generally designed essentially to
     serve useful purposes, and any decoration is usually secondary
     so as not to impair the usefulness.  If, therefore, such
     decorated articles serve a useful purpose no less efficiently
     than their plainer counterparts, they are classified as
     domestic goods rather than in this group.  On the other hand,
     if the usefulness of the article is clearly subordinate to its
     ornamental or fancy character, it should be classified in this
     group, for example, trays so heavily embossed that their
     usefulness is virtually nullified; ornaments incorporating a
     purely incidental tray or container usable as a trinket dish
     or ash-tray; and miniatures having no genuine utility value
     (miniature kitchen utensils).  

     Both components of the subject centerpieces have limited
usefulness.  The table-bowl will be used to support other
decorative articles, namely flowers.  The candelabra portion may
be used with candles to provide light, but the light created will
most likely be for decorative effect.  We are of the opinion that
these uses are clearly subordinate to the ornamental character of
the centerpieces.  When the articles are examined as a whole, it
is clear that they will be used to decorate the center of a table. 
Because the centerpiece's essential character is emparted by the
table-bowl portion and the entire article's usefulness is
subordinate to its decorative effect, they are classifiable in
subheading 8306.21.00, HTSUS.

HOLDING:

     The centerpieces, models 5089GYE and 69RB, are classifiable
under subheading 8306.21.00, HTSUS,  which provides for [b]ells,
gongs, and the like, nonelectric, of base metal; statuettes and
other ornaments, of base metal; photograph, picture or similar
frames, of base metal; mirrors of base metal; and base metal parts
thereof: [s]tatuettes and other ornaments, and parts thereof:
[p]lated with precious metal, and parts thereof.  They have a
column one rate of duty of 6.9 percent ad valorem.
 
     Pursuant to section 177.9(d)(1), Customs Regulations [19 CFR
177.9 (d)(1)], PC 874018 is modified regarding model 69RB.

                                   Sincerely, 



                                   John Durant, Director