Full opinion text
Opinion CARMAN, Judge. The matter before this Court follows a bench trial in October 2005. Plaintiff Home Depot, U.S.A., Inc., (“Home Depot” or “Plaintiff’) challenges the United States Customs Service’s (“Customs” or “Defendant”) classification of lighting fixtures. The subject goods are identified by Stock Keeping Unit (“SKU”) numbers assigned by Home Depot. This case involves a total of 124 SKUs, twenty of which are agreed upon represented SKUs. This consolidated case includes nine court numbers: 00-00061; 00-00062; 00-00063; 00-00064; 00-00363; 00-00364; 00-00365; 00-00440; and 01-00107. This Court finds for Plaintiff in part and for Defendant in part as discussed herein. Background Home Depot is the importer of record for the entries which are the subject merchandise at issue. Customs classified the subject merchandise — various lighting fixtures — under the Harmonized Tariff Schedule of the United States (“HTSUS”) subheading 9405.10.60 with a 7.6 percent duty. Home Depot claims the subject merchandise is properly classified under HTSUS subheading 9405.10.80 with a 3.9 percent duty. Home Depot timely filed protests and summons, and all liquidated duties were paid. Nine cases were properly filed with this court between December 2001 and January 2002. In July 2003, parties met in Atlanta, Georgia, to review physical samples of the merchandise and attempted to designate representative SKUs with settlement as an ultimate goal. These negotiations, however, were unsuccessful. In September 2004, parties began a parallel track of discovery in preparation of litigation. In March 2005, this Court granted parties joint motion to consolidate cases. This Court held a bench trial during the week of October 17th-21st, on October 24th, during October 26th-28th, and adjourned on November 2, 2005. Standard of Review Jurisdiction of this Court is found under 28 U.S.C. § 1581(a) (2000). Athough Custom’s decisions are entitled to a presumption of correctness pursuant to 28 U.S.C. § 2639(a)(1) (2000), this Court makes its determinations upon the basis of the record before it, not upon the record developed by Customs. See United States v. Mead Corp., 533 U.S. 218, 233 n. 16, 121 S.Ct. 2164, 150 L.Ed.2d 292 (2001). Accordingly, this Court makes the following findings of fact and conclusions of law de novo. See 28 U.S.C. § 2640(a) (2000). Discussion The common issue throughout this consolidated case is the correct classification of the subject goods, more specifically whether metal or non-metal imparts the essential character of the lighting fixtures. Parties stipulated that the proper heading is 9405 and six-digit subheading is 9405.10. The parties assert that the ultimate determination is between two potentially applicable eight-digit subheadings: 9405.10.60 and 9405.10.80. See Final Amended Pretrial Order (“Final Pretrial Order”), Schedule C, ¶ 6. Customs originally classified the subject fixtures under HTSUS subheading 9405.10.60, claiming that these goods were “of base metal other than of brass.” Home Depot, however, claims the subject merchandise is properly classified under HTSUS subheading 9405.10.80, challenging that these fixtures are “other than of base metal,” and the non-metal consists of glass, plastic or wood. Regardless of competing tariff classifications purposed by parties, this Court is charged with reaching the correct classification. See Jarvis Clark Co. v. United States, 733 F.2d 873, 880 (Fed.Cir.1984). Parties urge this Court to adopt a single factor objective test for the essential character analysis. This the Court cannot do because both statute and case law instructs otherwise. Plaintiff claims the subject goods are decorative light fixtures, evidenced by Home Depot’s selling these fixtures in a separate department from its utility fixtures, such as mere lamp holders. (PI. The Home Depot, U.S.A., Inc.’s Post-Trial Br. (“PL Post-Trial Br.”) 7.) Plaintiff advances that “Defendant seeks to remove the ‘decorative’ from ‘decorative light fixtures.’ ” (Pl.Post-Tr.Br.l.) Plaintiff advocates that “this Court can primarily look to the visible surface area of that fixture” to determine the essential character of the subject fixtures. (Pl.Post-Tr. Br.19.) Defendant offers’ a different test that focuses on the “structural framework” as the essential character for all 124 SKUs. (Def.’s Proposed Finds of Fact & Post-Trial Brief (“Def.PosU-Tr.Br.”) 11.) Both parties’ recommendations have appeal. Industries and parties should be able to rely on prior case law and decisions because “international trade prospers best when the participants can rely on established rules and regulations.” Hemscheidt Corp. v. United States, 72 F.3d 868, 872 (Fed.Cir.1995). However, reliance on uniformity cannot be obtained by forsaking a court’s duty of a proper legal analysis. Despite the appeal that a single factor, bright line test has for predictability and uniformity, this Court must reject both parties’ suggestions. An essential character inquiry requires a fact intensive analysis. See Toy Biz, Inc. v. United States, 26 CIT 816, 828, 219 F.Supp.2d 1289 (2002); While Defendant asserts “metal ... is always the only indispensable material ... which function as a structure” (Def. Post-Tr. Br. 2 (footnote omitted)), this Court notes that structure is only one factor that must be considered. The same applies to Plaintiffs submission of a visible surface area bright line rule. In the case at bar, this Court is to consider all facts in evidence to determine essential character. In reviewing an essential character determination in Better Home Plastics Corp. v. United States, the Court of Appeals for the Federal Circuit (“CAFC”) saw “no error in the [Court of International Trade’s] ultimate conclusion of essential character” because the trial court “carefully considered] all of the facts” and conducted a “reasoned balancing of all the facts.” 119 F.3d 969, 971 (Fed.Cir.1997) (“Better Home II”). Although the task is laborious, this Court will accomplish its duty by considering all of the evidence presented, assigning weight to each piece of evidence, and deciding whether the metal or nonmetal components impart the essential character of the subject fixture. I.FACTS A. Uncontested Facts to Which the Parties Stipulate The parties. agreed upon certain facts, and this Court adopts them. The Uncontested Facts to Which the Parties Stipulate (“Uncontested Facts”) are as follows: 1. The merchandise at issue in the nine consolidated cases consists of the lighting fixtures, identified by Stock Keeping Unit (“SKU”) number, listed in the joint report by the parties filed September 20, 2005, entitled Joint Report Regarding Lighting Fixtures In The Nine Consolidated Cases And Stipulations Regarding Representative Fixtures (the “Joint Report”). 2. Plaintiff is importer of the merchandise at issue set forth in the Joint Report. 3. The Court has [¡jurisdiction over all of the [ ] protests and entries listed on the Joint Report. 4. The protests and summonses at issue in the above-captioned nine consolidated cases were timely filed. 5. All liquidated duties have been paid. 6. The subject merchandise listed on the Joint Report consists of “chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares,” within the meaning of subheading 9405.10 of the [HTSUS]. 7.The subject merchandise listed on the Joint Report was classified by Customs as chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares, of base metal [other than of brass], under HTSUS subheading 9405.10.60, and were assessed with duty at the rate of 7.6 percent ad valorem. Final Pretrial Order, Schedule C. B. Findings of Fact Established at Trial In addition to the Uncontested Facts, this Court finds the following facts were established by a preponderance of the evidence during the bench trial. The following findings are not exhaustive as specific findings will be discussed in the individual fixture analyses below. 1. Home Depot imported the subject merchandise into the United States from various countries, under numerous entries, and through different ports. 2. There are 124 SKUs at issue in this consolidated case for which parties presented evidence during trial. (Trial Tr. 1785, Nov. 2.) 3. Of the 124 SKUS at issue, eleven were deemed “representative SKUs” covering twenty “represented SKUs” by stipulation. (Joint Report.) 4. The subject goods consist of indoor and outdoor ceiling and wall light fixtures. 5. The subject goods are sold in Home Depot’s decorative light department. 6. The subject merchandise is for personal homes and their surrounding exterior spaces. 7. Plaintiffs proposed classification is HTSUS subheading 9405.10.80 with a duty rate of 3.9 percent ad valo-rem. 8. Plaintiffs fact witness Greg St. John, Interior Lighting Merchant for Home Depot, is credible. 9. Plaintiffs expert witness David Mintz, Lighting Designer of Mintz Lighting Group, is credible. 10. Plaintiffs expert witness Alan Goedde, Economist at Freeman & Mills, Inc., in Los Angeles, is credible. 11. Plaintiffs witness Patricia Golem-bieski, Senior Analyst of Customs Compliance at Home Depot, is credible. 12. Plaintiffs witness Edward Kozlo-ski, Corporate Director of Quality at Specialized Technology Resources, Inc. (“STR”), is credible. 13. The STR process used to take estimated visible surface area and weight measurements is sufficiently reliable. 14. Defendant’s expert witness, Mark S. Rea, who holds a P.h.D. in biophysics, is credible. 15. Subject fixtures are composite goods, but the main two components vying for essential character are: (1) base metal, which is not of brass; and (2) nonmetal, which is usually glass except for a few instances in which plastic or wood replaces glass. 16. Subject merchandise is imported without lamps. II. EVIDENCE A. Admissibility Prior to trial, parties submitted respective lists of proposed exhibits for trial. (Final Pretrial Order, Schedule H-l, H-2.) Plaintiff originally listed 1341 exhibits, and Defendant offered 23 exhibits to be admitted as evidence. (Final Pretrial Order, Schedule H-l, H-2; see also Pl.’s Mot. for Identification of Ex. Subject to Objection, and Admission into Evidence of Ex. Not Subject to Objection (“Pl.Ex. Mot.”).) On the first day of trial, Plaintiff made an application for its uncontroverted exhibits — some photographs, some physical samples, all protests and all entries — to be moved into evidence and the balance of its controverted exhibits to be marked for identification. (Pl.Ex. Mot., Ex. A.) Defendant declined to raise an objection, and this Court granted, from the bench, Plaintiffs motion. (Trial Tr. 9-10, Oct. 17.) After Plaintiffs application was granted, Defendant moved for its list of exhibits, Schedule H-2 of the Final Pretrial Order, to be marked for identification. This Court granted Defendant’s application upon no objection from Plaintiff. (Id. at 20.) Throughout the trial, various exhibits were marked for identification, some admitted into evidence and others withdrawn. Upon the close of trial, approximately 1339 exhibits were admitted into evidence. B. Photographs One contentious issue regarding admissibility was the photographs of the SKUs for which there are no physical samples. Defendant objected to these exhibits on the basis of authenticity for the images displayed in the photographs and inadmissible hearsay for the written content shown in the photographs. (See Def.’s Objections to Pl.’s Tr. Mot. to Admit Photographs of Lighting Fixtures Which Have No Samples Associated with Them (“Def. Photo Opp’n”) 4 n.6.) Plaintiff introduced Patricia Golembieski, a customs compliance analyst and licensed customs broker at Home Depot, as a fact witness with knowledge of the photographs. (Trial Tr.-448, Oct. 19.) Ms. Golembieski explained that these photographs are kept in Home Depot’s files “as part of the regular course of business activities that it conducts,” (id. at 450), and that she “maintained the records as part of [her] job” (id. at 451). According to Ms. Golembieski, Home Depot relies on the images displayed in the photographs in the customs compliance files “to help [ ] classify [a] product.” (Id. at 507.) Ms. Golembieski testified that the SKU numbers on the photographs are “highly reliable,” (Trial Tr. 596, Oct. 20), and as a matter of course, when setting up vendor files, the SKU number is checked for, or if necessary assigned to, a photograph of a fixture (id. at 581, 583-84). Ms. Golembie-ski explained the photographs are kept in Home Depot’s vendor files. (Id. at 578, 584, 591.) Home Depot makes “all kinds of business decisions” based upon the vendor files, according to Ms. Golembieski. (Id. at 585.) She offered that the customs compliance group, of which she was the team leader, within Home Depot verifies information — such as base tables that are created from the vendor files where the photographs are kept — -through self-audits. (Id. at 587.) Ms. Golembieski testified that she is “familiar with the manner in which the base tables are maintained and the manner in which information is put into the base tables.” (Id. at 586.) Ms. Golembieski proffered that there are three kinds of photographs at issue: (1) photographs she took; (2) photographs from Home Depot’s Advertising Department (“AD”); and (3) photographs from vendors. During trial, Defendant withdrew its authenticity objection to the two photographs taken by Ms. Golembieski, and thus upon application by Plaintiff, this Court admitted them into evidence. (Trial Tr. 514-15, Oct. 19.) Ms. Golembieski testified that the vendor photographs are commonplace for Home Depot “in anticipation of an importation, to help us classify.” (Id. at 513-14.) She testified that vendor photographs are reliable and explained that Home Depot’s contract with the vendors explicitly requires reliability in their transactions. (Trial Tr. 578, 589-90, Oct. 20.) Ms. Golembieski further explained that the AD photographs are also “very reliable,” with not only legal ramifications but also economic repercussions if a photograph is inaccurate. (Trial Tr. 504, Oct. 19.) Upon conclusion of Ms. Golembieski’s testimony, Plaintiff sought: [AJdmission of the photographic portion of the exhibits on the grounds that [Plaintiff] laid a sufficient foundation for authenticity under [Federal Rule of Evidence] 901, and the written information that correlates the photograph to the SKU number into evidence on the grounds that it qualifies as an exception to the hearsay rule under [Federal Rule of Evidence] 803, subparagraph 6, and the basis for the authenticity and for the hearsay exception is the same from the standpoint of the factual foundation that it has to be laid for either theory. (Trial Tr. 671, Oct. 20.) It is well-established that the business records exception has been construed generously in favor of admissibility. Conoco Inc. v. Dep’t of Energy, 99 F.3d 387, 391 (Fed.Cir.1997). Case law directs, and Defendant concedes, that the witness who authenticates the “business records need not be the person who prepared or maintained the records, or even an employee of the record-keeping entity, as long as the witness understands the system used to prepare the records.” Id.; (see also Def. Photo Opp’n 2.) This Court found that Ms. Golembieski not only met this threshold standard of understanding the system used to prepare the records but also was the employee in charge of this system. Furthermore, the CAFC has adopted the incorporation doctrine into the business record exception. Air Land Forwarders, Inc. v. United States, 172 F.3d 1338, 1343 (Fed.Cir.1999). The incorporation doctrine allows third party documents generated by third parties to be admitted if “the incorporating business rely upon the accuracy of the documented incorporated” and “there are other circumstances indicating the trustworthiness of the document.” Id. This Court found that the vendor photographs fell under the rubric of the incorporation doctrine because Plaintiff satisfied both the business reliance and additional assurances factors based upon Ms. Golembieski’s testimony. Upon consideration of evidence and court-directed briefs, this Court, from the bench, granted Plaintiffs application for the admission of the controverted photographs and ruled that they were properly authenticated. (Trial Tr. 674, Oct. 20.) C. Worksheets (Schedule J) During a pretrial conference, this Court and parties created a worksheet scheme for each fixture to facilitate judicial efficiency. Because there is a large volume of subject merchandise at issue, these worksheets were intended to organize information. The worksheets are deemed “W-” followed by a chronological number which corresponds to the SKU number sequence. These worksheets are part of the Final Pretrial Order as Schedule J. Originally there were a total 106 worksheets, but two worksheets were withdrawn during the course of the trial. Consequently, by trial’s adjournment, there were only 104 worksheets- in evidence. (Trial Tr. 1785, Nov. 2.) On the first day of trial in its application for admission of exhibits, Plaintiff included the worksheets of Schedule J in its application. (See Pl.Ex. Mot., Ex. C.) Plaintiff moved for page two of each worksheet in Schedule J to be moved into evidence (Trial Tr. 12, Oct. 17) and Defendant abstained from objection (id. at 13). Because Defendant objected to the some of the content on pages one, three and four, Plaintiff moved for these pages to be marked for identification. (Id.) This Court granted Plaintiffs application. (Id. at 14.) Page one of the worksheets contain: a brief narrative description of the fixture; the relevant exhibits to be presented for that fixture; witnesses who will testify regarding that fixture; a table listing the fixture’s component breakdown, each component’s estimated visible surface area and weight in absolute and comparative measurements; each component’s functions; and what, if any, are Defendant’s objections on that page. Page two of the worksheets lists the entries and protest numbers associated with that SKU number. Pages three, and, if any, four, summarize the testimony of Plaintiffs witnesses. The measurements supplied on the first page of the worksheets were explained by Plaintiffs witness Mr. Kozloski, who is the Corporate Director of Quality at STR. An STR technician took estimated visible surface area and weight measurements for the components of the physical samples. In preparation for litigation, Mr. Kozloski checked the technician’s measurements by comparing the figures with photographs of the fixtures. (Trial Tr. 1552-53, Oct. 28.) Mr. Kozloski concluded that some of the technician’s measurements should be revised. Some corrections were already reflected in the worksheets and others were introduced during trial. This Court notes that these measurements are only estimates. Accordingly, the Court considers this fact when assigning weight to each measurement as a factor in determining essential character. Upon completion of its case-in-chief, Plaintiff applied to have pages one, three and four moved into evidence. (Id. at 1613-14.) This Court found that the content on pages one, three and four were either directly testified to or adequately adopted by witnesses as part of their testimony. Upon consideration of all evidence and noting that there was no objection from Defendant, this Court granted, from the bench, Plaintiffs application to admit the 104 worksheets in their entirety into evidence. (Id. at 1615.) III. CLASSIFICATION SCHEME A. Presumption of Correctness Customs enjoys a statutory presumption of correctness. An agency’s decision is “presumed to be correct,” and “[t]he burden of proving otherwise shall rest upon the party challenging such decision” under 28 U.S.C. § 2639(a)(1) (2000). This presumption of correctness allocates the burden of proof to Plaintiff to present evidence that Customs’ classification of the subjects goods was incorrect. The CAFC has discussed this statutory presumption and its resultant effect on litigation. It instructs: The presumption of correctness is a procedural device that is designed to allocate, between the two litigants to a lawsuit, the burden of producing evidence in sufficient quantity. Specifically, the importer must produce evidence (the burden of production portion of the burden of proof) that demonstrates by a preponderance (the burden of persuasion portion of the burden of proof) that Customs’ classification decision is incorrect. The presumption of correctness certainly carries force on any factual components of a classification decision, such as whether the subject imports fall within the scope of the tariff provision, because facts must be proven via evidence. Universal Elec., Inc. v. United States, 112 F.3d 488, 492 (Fed.Cir.1997) (footnote omitted). This presumption does not apply to pure questions of law. See id. Accordingly, Plaintiff bears the burden to produce sufficient evidence to rebut the statutory presumption of correctness accorded to Customs. Unless specified in the individual SKU discussions below, this Court finds that Plaintiff met its burden and rebutted the statutory burden of presumption. B. General Rules of Interpretation Tariff classification of imported merchandise is governed by HTSUS General Rules of Interpretation (“GRI”). See The Pillsbury Co. v. United States, 431 F.3d 1377, 1379 (Fed.Cir.2005); Orlando Food Corp. v. United States, 140 F.3d 1437, 1439 (Fed.Cir.1998). The GRIs “are considered statutory provisions for all purposes.” Toy Biz, 26 CIT at 819. The GRIs should be applied in numerical order. Carl Zeiss, Inc. v. United States, 195 F.3d 1375, 1379 (Fed.Cir.1999). The HTSUS is organized systematically: first by headings, which “set forth general categories of merchandise;” then the headings are divided into subheadings, which provide a “more particularized segregation of the goods within each category.” Orlando Food, 140 F.3d at 1439. This Court must follow the GRIs according to a set scheme: The first step in analyzing the classification issue is to determine the applicable heading, if possible, by looking to the terms of the headings and section or chapter notes, in accordance with GRI 1. Provided that the product is classifiable under a heading, the court must then look to the subheadings to find the correct classification of the merchandise in question. Bauer Nike Hockey USA, Inc. v. United States, 393 F.3d 1246, 1250 (Fed.Cir.2004) (citation omitted). Here, the heading is not in dispute as parties stipulate that the proper HTSUS heading is 9405. (See Final Pretrial Order, Schedule C, ¶ 6.) This Court agrees. Once the proper heading has been determined, the classification scheme moves into subheading segregation under GRI 6. See Dolly, Inc. v. United States, 27 CIT -, 293 F.Supp.2d 1340, 1343, 1351 (2003). Parties submit that the correct six-digit subheading is 9405.10 under the HTSUS. This Court is in agreement. The dispute arises, however, with the proper eight-digit subheading, which is the ultimate issue to be determined. Parties assert that the subject fixtures prima facie fall under one of the following two subheadings: 9405.10.60 or 9405.10.80. (Final Pretrial Order, Schedule D-l, 11, Schedule D-2,15.) Again, this Court agrees. If a subheading is at issue, GRI 6 instructs: For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes, and mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires. GRI 6 (1999). Parties agreed that the subject merchandise is composite goods of base metal and non-base metal, such as glass or plastic. (See Final Pretrial Order, Schedule D-l, 11, Schedule D-2, 15.) Despite the fact that the subject fixtures when imported do not include a lamp, which is necessary for performance, this Court finds that the subject goods are imported in their finished state and accordingly applies GRI 2(b). This Court finds that the subject goods are composite and prima facie classifiable under two different subheadings. Consequently, GRI 2(b) directs us to GRI 3, which provides: 3. When, by application of rule 2(b) or for any other reason, goods are, pri-ma 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 regarding as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (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. (c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. GRI 3(a)-(c) (1999). The CAFC outlined the framework for GRI 3: “The [GRI] of the [HTSUS] help determine which subheading should govern the duty to be assessed on imports of these [subject goods]. According to the GRI 3(a), when ‘goods are, prima facie, classifiable under two or more headings,’ the court must choose the heading providing the most specific description. This is the so-called relative specificity test. GRI 3(a) provides an exception to the applicability of this test, however, when ‘two or more headings each refer ... to only part of the items [ ].’ Pursuant to GRI 3(b), goods not classifiable under GRI 3(a) are classified by the ‘component which gives them their essential character.’ This is the so-called essential character test. GRI 3(c) provides a default rule for goods not classifiable after resort to either GRI 3(a) or (b).” Better Home II, 119 F.3d at 970-71. The Explanatory Notes (“EN”) instructs that GRI 3 methods of classification “operate in the order in which they are set out in the Rule.” Harmonized Commodity Description and Coding System, Explanatory Notes to GRI 3(1). Because the two subheadings at issue each refer to only part of this composite good, this Court finds that GRI 3(b), the essential character test, is the applicable provision to determine classification, or in cases whereby essential character is indeterminable, then this will Court resort to GRI 3(c), the default provision. Although the GRI do not define essential character, the EN to GRI 3(b) coupled with case law offer guidance. The EN explain that “[t]he factor which determines essential character will vary as between different types of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, toeight or value, or by the role of a constituent material in relation to the use of the goods.” EN GRI 3(b), (VIII) (emphasis added). Although the EN provide an instructive list of sample factors to consider in an essential character analysis, it is not exhaustive. Case law provides other possible considerations for an essential character inquiry. This court’s predecessor, the United States Customs Court (“Customs Court”), stated that “[t]he best evidence of the essential character of the article is the representative sample.” United China & Glass Co. v. United States, 61 Cust.Ct. 386, 389, C.D. 3637, 293 F.Supp. 734 (1968). In its analysis, the United China court also considered the article’s “name ... other recognized names ... invoice and catalogue descriptions ... size, primary function, uses ... and ordinary common sense.” Id. (emphasis added). This Court concludes that this exemplary list is useful for the forthcoming analyses. In a subsequent decision, the Customs Court explained that “[t]he character of an article is that attribute which strongly marks or serves to distinguish what it is. Its essential character is that which is indispensable to the structure, core or condition of the article, i.e., what it is.” A.N. Deringer, Inc. v. United States, 66 Oust. Ct. 378, 383, C.D. 4218, 1971 WL 20284 (1971). The court reiterated, however, that in an essential character determination, “the situation must be reviewed as a whole.” Id. at 384, 1971 WL 20284 (citation omitted). IV. SKU ANALYSES SKU Groupings: Before trial, parties placed some thirty-one SKUs into representative and represented categories. The eleven representative SKUs cover twenty represented SKUs by party stipulation. {See Joint Report.) Plaintiff presented these eleven representative SKUs, all of which had physical samples as evidence, the first two days of trial. Thereafter, Plaintiff artificially grouped the remaining SKUs in an attempt at judicial efficiency. {See Am. Status Report Re: Order of Trial — Phase Two (“Phase II”).) While the order of the SKU analyses generally mirrors Plaintiffs grouping order, the Court occasionally diverges to facilitate the flow of the discussion. This Court analyzes 104 SKUs. Divisional SKUs: During trial, Plaintiff explained Home Depot’s SKU numbering system. The first time Home Depot orders a product its system assigns a SKU number in sequential order, regardless of whether the product is a light fixture or another item. (Trial Tr. 575, Oct. 20.) Each fixture also has a model number assigned by the vendor. (Id. at 569, 575.) A SKU number may have different model numbers if different vendors produce the same product. Evidence presented at trial revealed that a few identical fixtures were assigned different SKU numbers. Mr. St. John explained that Home Depot did not have a centralized purchasing system at the time of importation of the subject merchandise but rather had nine regional divisions ordering products and assigning their own SKU numbers. (Trial Tr. 174-75, Oct. 17.) Decentralized buying resulted in the possibility of identical products being assigned different SKU numbers throughout the nine divisions. (Trial Tr. 1059, Oct. 26; Trial Tr. 1268-69, Oct. 27.) During trial, parties referred to the identical fixtures that were purchased by different divisions as “divisional SKUs.” (Trial Tr. 1059, Oct. 26.) Plaintiff submitted a list of divisional SKUs: SKUs 113-892 and 280-740; SKUs 385-477 and 385-544; SKUs 385-463 and 385-513; SKU 113-861 and agreed upon represented SKU 280-746. (Trial Tr. 1266-68, Oct. 27.) This Court accepts Plaintiffs submission that these fixtures are identical with different SKU numbers as explained by the decentralized ordering system. Although Defendant did not consent to Plaintiffs submission of divisional SKUs, it also did not offer any evidence to the contrary. (Id. at 1266, 1269-70.) Because they represent identical fixtures, the Court will conduct one classification analysis for the set of divisional SKUs. A. INTERIOR FIXTURES 1. GLOBE This group of fixtures is known as “globe,” which refers to the glass component. The name of an article is a factor that case law instructs is persuasive indicia of essential character because “it is not uncommon that an article is called by the name denoted by its essential character.” United China, 61 Cust.Ct. at 389-90, 293 F.Supp. 734; see supra § III.B. Mr. Mintz advanced that this group of fixtures is substantially the same. (Trial Tr. 1231-32, Oct. 27.) Mr. St. John testified that “without the globe, [the fixture] has no structure,” and thus, the most outstanding characteristic of the fixture is the glass globe. (Trial Tr. 116, Oct. 17; Trial Tr. 950-56, Oct. 24.) Mr. Mintz explained that this fixture uses a “standard metal fitter.” (Trial Tr. 382, Oct. 18.) In the light fixture industry, a standard fitter is a “universal part which is used to support multiple glass shapes and is not specific to this lighting fixture.” (Pl.Ex. 63 at 3.) This Court gives less weight to the metal component when it includes a standard fitter because such a fitter is less likely to “strongly mark[ ] or serve[ ] to distinguish what [the fixture] is.” A.N. Deringer, 66 Cust.Ct. at 383,1971 WL 20284. (a) SKU 385-186 (Pl.Ex. W-63) SKU 385-186 is an agreed upon representative SKU covering SKUs 384-894, 385-141, 385-236, and 385-303. (Joint Report 4.) SKU 385-186 is a “[f|lush mounted ceiling fixture known as ‘6[-inch] Globe.’ The fixture consists of a 6[-inch] diameter translucent glass ‘globe’ shade that mounts into a fitter ring of smaller diameter and antique brass finish.” (Pl.Ex. W-63 at 1.) Plaintiff produced as evidence a physical sample (Pl.Ex. 217), photograph (Pl.Ex. 156) and SKU information packet (Pl.Ex. 63). Mr. St. John noted, “If you look on the package, it says it’s a 6-inch globe.” (Trial Tr. 115, Oct. 17.) Furthermore, “the best evidence of the essential character of an article is the representative sample.” United China, 61 Cust.Ct. at 389, 293 F.Supp. 734. Therefore, this Court closely examined the physical sample. This Court gives weight to the fixture’s name and characteristics of the physical sample, if any, when determining essential character. The glass has a visible surface area of 103.9 square inches, which constitutes ninety-two percent of the whole, and weighs 6.0 ounces, which constitutes fifty-six percent of the total weight. (Pl.Ex. W-63 at 1.) The metal has a visible surface area of 8.9 square inches, which constitutes eight percent of the whole, and weighs 2.8 ounces, which constitutes twenty percent of the total weight. (Id.) This Court finds that the glass has much greater visible surface area and weighs notably more than the metal. This Court also considers the factor “material’s role in relation to the use of the good” as listed in the EN to GRI 3(b). While both the glass and metal “contribute[ ] to decorative appearance” and are “part of [the] structure,” the glass further functions to direct and soften light through diffusion, to protect the lamp, and to shield the lamp from view. (Id.) The Court finds that the metal component: consists of a standard metal fitter of an antique brass finish; comprises approximately one-tenth of the total visible surface area; weighs approximately one-fifth of the entirety of the fixture; contributes minimally to decorative appearance and structure; houses the electrical components, and mounts the fixture to the ceiling. This Court finds that the glass component: consists of a globe-shaped shade that gives the fixture its name; comprises nine-tenths of the total visible surface area; weighs approximately three-fifths of the entirety of the fixture; directs and softens light through diffusion; protects the lamp; shields the lamp from view; contributes to the decorative appearance and structure; and defines this fixture from design and marketability standpoints. Upon careful consideration of the totality of these various factors, this Court finds that the essential character of SKU 385-186 is imparted by its glass. Accordingly, this Court holds that SKU 385-186 and its agreed upon represented SKUs 384-894, 385-141, 385-236, and 385-303 properly fall under HTSUS subheading 9405.10.80. (b) SKU 385-205 (Pl.Ex. W-64) SKU 385-205 is a “[fjlush mounted ceiling fixture consisting of a translucent glass ‘globe’ that mounts into a fitter ring of smaller diameter and brass finish.” (PI. Ex. W-64 at 1.) Plaintiff produced as evidence a SKU information packet consisting of a clear, color image of the fixture. (PI. Ex. 64.) Both Mr. Mintz and Mr. St. John testified that the only difference between SKUs 385-186 and 385-205 is the finish on the metal, with the former in antique brass and the latter in polished brass. (Trial Tr. 951, Oct. 24; Trial Tr. 1231, Oct. 27.) This Court agrees with the witnesses. Upon examination of all the evidence presented, this Court finds that SKUs 385-186 and 385-205 are substantially identical fixtures. This Court finds that a different finish on an otherwise identical fixture does not affect the essential character analysis. Therefore, adopting and applying the analysis of SKU 385-186 to SKU 385-205, this Court finds that the essential character of SKU 385-205 is imparted by the glass. Accordingly, this Court holds that SKU 385-205 properly falls under HTSUS subheading 9405.10.80. (c)SKU 385-219 (Pl.Ex. W-65) SKU 385-219 is apparently a “[f|lush mounted ceiling fixture consisting of a translucent glass ‘globe’ that mounts into a fitter ring of smaller diameter.” (Pl.Ex. W-65 at 1.) The metal finish of this fixture is unknown. (Id.) Plaintiff produced as evidence a SKU information packet with an unclear black and white image. (Pl.Ex. 65.) This Court finds that the black and white image included in Plaintiffs Exhibit 65 is of extremely low quality and thus not sufficient to support Plaintiffs arguments. Plaintiffs counsel admitted that the image “is a rather poor quality photograph,” (Trial Tr. 952, Oct. 24), and Mr. Mintz testified that he could not discern the metal finish from the image (Trial Tr. 1231, Oct. 27). Upon its own examination of the image, this Court finds it can only guess, without certainty, what the image represents. As aforementioned, Customs enjoys a statutory presumption of correctness in its original classification determinations. Although an importer may overcome this presumption by a preponderance of the evidence, this Court finds that Plaintiff has not produced sufficient evidence for SKU 385-219 to rebut the statutory presumption of correctness enjoyed by Customs. Accordingly, this Court holds that Customs’ classification of SKU 385-219 under HTSUS subheading 9405.10.60 stands. (d) SKU 385-155 (PlEx. W-62) SKU 385-155 is a “[fjlush mounted ceiling fixture consisting of a translucent glass ‘globe’ shade that mounts into a fitter ring of smaller diameter and brass finish.” (PI. Ex. W-62 at 1.) This fixture “[ijncludes a pull chain switch.” (Id.) Plaintiff produced as evidence a SKU information packet consisting of a clear, color image of the fixture. (Pl.Ex. 62.) Mr. Mintz and Mr. St. John testified that there are two differences between SKUs 385-155 and 385-186:(1) SKU 385-155 has a brass finish while SKU 385-186 has an antique brass finish (compare Pl.Ex. W-62 at 1' with PLEx. W-63 at 1); and (2) SKU 385-155 includes a pull chain (Trial Tr. 946, Oct. 24). Mr. St. John explained that the pull chain on this fixture “creates a different application in an area where there is no wall switch.” (Id. at 949.) The addition of this feature, however, does not change Mr. St. John’s opinion that the most outstanding characteristic of this fixture, as with the other globe fixtures, is the glass. (Id. at 949-50.) Upon examination of all the evidence, this Court finds that SKUs 385-186 and 385-155 are substantially identical fixtures. This Court finds that a different finish and the addition of a pull chain switch on an otherwise identical fixture do not significantly affect the essential character analysis. Therefore, adopting and applying the analysis of SKU 385-186 to SKU 385-155, this Court finds that the essential character of SKU 385-155 is imparted by the glass. Accordingly, this Court holds that SKU 385-155 properly falls under HTSUS subheading 9405.10.80. (e) SKU 38Í-930 (Pl.Ex. W-87) SKU 384-930 is apparently a “[fjlush mounted ceiling fixture consisting of a translucent, frosted glass ‘globe’ that mounts into a metal fitter ring of smaller diameter. [The][m]etal has [a] polished brass finish. [The][g]lass globe has [an] escutcheon shape molded into bottom portion.” (Pl.Ex. W-87 at 1.) Plaintiff produced as evidence a SKU information packet with a low quality image of the fixture. (Pl.Ex. 87.) Mr. St. John observed that “there is a small escutcheon that’s been molded into the end of the glass[;] I’m going off the image here,” (Trial Tr. 939, Oct. 24) but later admitted, “there’s no way for me to confirm. The image is poor,” (id. at 942). Upon its own examination, this Court agrees that the image is poor. As with SKU 385-219, this Court finds that this image is of extremely low quality and thus inadequate to support Plaintiffs arguments. With only a poor image and witness testimony unable to confirm the differences of this fixture compared with others in this globe group, this Court finds that Plaintiff has not produced sufficient evidence for SKU 384-930 to rebut the statutory presumption of correctness enjoyed by Customs. .Accordingly, this Court holds that Customs’ classification of SKU 384-930 under HTSUS subheading 9405.10.60 stands. 2. BUBBLE The fixtures in this bubble group are “in a similar family” with “slightly different” shapes of glass and mounting plates. (Trial Tr. 1237, Oct. 27.) This Court finds instructive that the name of the fixtures in this group is “bubble,” which refers to the glass. See supra § III.B. (a) SKU m-305 (Pl.Ex. W-l) SKU 104-305 is an agreed upon representative SKU covering SKU 491-770. (Joint Report 2.) SKU 104-305 is a “[fjlush mounted ceiling fixture known as a ’14-Inch Bubble.’ The fixture is 14 inches in diameter, with a translucent white glass ‘bubble’ shade, surrounded by a metal trim ring with a polished brass finish.” (Pl.Ex. W-l at 1.) As previously stated, this Court finds instructive that this fixture’s name is “14-inch bubble.” Plaintiff produced as evidence a physical sample (Pl.Ex. 188), photograph (Pl.Ex. 127) and SKU information packet (Pl.Ex. 1). According to Mr. St. John, “the [metal] pan is typically used to cover the electrical box and disguise the mechanical materials, including the insulation in the back [ ], and mount the sockets. And the glass is used as a diffuser to disperse the light evenly across whatever room it’s placed in in addition to disguising the bulb and the very mechanical components, including the insulation pad that’s inside, the two sockets, and [ ] the insulated wire that’s inside, as well as covering up the actual mechanical mounting to the ceiling.” (Trial Tr. 67-68, Oct. 17.) Mr. Mintz testified that a customer’s purchasing decision is driven by the shape of the glass because “[i]t would be very odd for a customer to go in and say: I’d like to buy a brass trim, [sic] can we find a piece of glass that fits it.” (Trial Tr. 341-42, Oct. 18.) The glass has a visible surface area of 122.8 square inches, which constitutes sixty percent of the whole, and weighs 20.5 ounces, which constitutes thirty-six percent of the total weight. (PLEx. W-l at 1.) The metal has a visible surface area of 80.8 square inches, which constitutes forty percent of the whole, and weighs 33.4 ounces, which constitutes fifty-eight percent of the total weight. (Id.) This Court finds that the glass has greater visible surface area than the metal, but the metal weighs more than the glass. This Court also considers the factor “material’s role in relation to the use of the good” as listed in the EN to GRI 3(b). While both the glass and metal “contribute[ ] to decorative appearance” and are “part of [the] structure,” the glass further functions to direct and soften light through diffusion, to protect the lamp, and to shield the lamp from view, while the metal further functions to protect the ceiling and to attach the glass. (Id.) This Court finds that the metal component: consists of a pan of a polished brass finish; comprises approximately two-fifths of the total visible surface area; weighs approximately three-fifths of the entirety of the fixture; contributes to the decorative appearance and structure; houses the electrical components; and mounts the fixture to the ceiling. This Court finds that the glass component: consists of a bubble shape that gives the fixture its name; comprises approximately three-fifths of the total visible surface area; weighs approximately one-third of the entirety of the fixture; directs and softens light through diffusion; protects the lamp; shields the lamp from view; contributes to decorative appearance and structure; and defines this fixture from design and marketability standpoints. Upon careful consideration of the totality of these various factors, this Court finds that the essential character of SKU 104-305 is imparted by its glass. Accordingly, this Court holds that SKU 104-305 and its agreed upon represented SKU 491-770 properly fall under HTSUS subheading 9405.10.80. (b) SKU 101-306 (Pl.Ex. W-2) SKU 104-306 is a “[f]lush mounted ceiling fixture consisting of a translucent glass ‘bubble’ surrounded by a metal trim ring with a polished brass finish.” (Pl.Ex. W-2 at 1.) Plaintiff produced as evidence a SKU information packet with a grainy but adequate image. (Pl.Ex. 2.) Mr. St. John submitted that “SKU 104-306 is so similar to SKU 104-305 that my testimony is the same for [SKU] 104-306 as far as [SKU] 104-305, [however,] [SKU 104-306] has a different profile.” (Trial Tr. 967, Oct. 24.) Upon examination of all the evidence, this Court finds that SKUs 104-305 and 104-306 are substantially identical fixtures. This Court finds the slight difference in profile does not affect the essential character analysis. Therefore, adopting and applying the analysis of SKU 104-305 to SKU 104-306, this Court finds that the essential character of SKU 104-306 is imparted by the glass. Accordingly, this Court holds that SKU 104-306 properly falls under HTSUS subheading 9405.10.80. (c) SKU Jp91-798 (PlEx. W-101) SKU 491-798 is a “[f]lush mounted ceiling fixture consisting of a translucent white frosted glass ‘bubble’ shade, surrounded by a metal trim ring with a bronze finish.” (Pl.Ex. W-101 at 1.) Plaintiff produced as evidence a SKU information packet consisting of a clear, color image of the fixture. (Pl.Ex. 101.) This fixture has a profile similar to SKU 104-306. (PLEx. W-101 at 1.) Mr. St. John declared that SKUs 104-306 and 491-798 is the same, except for the finish. (Trial Tr. 969, Oct. 24.) Mr. Mintz corroborated by stating that SKUs 491-798, 104-306 (supra) and 491-803 (infra) “are identical [ ] except for the finish on the mounting plate.” (Trial Tr. 1237, Oct. 27.) This Court agrees. Upon examination of all the evidence, this Court finds that SKUs 491-798 and 104-306 are substantially identical fixtures. This Court finds that a different finish on an otherwise identical fixture does not affect the essential character analysis. Therefore, adopting and applying the analysis of SKU 104-306 to SKU 491-798, this Court finds that the essential character of SKU 491-798 is imparted by the glass. Accordingly, this Court holds that SKU 491-798 properly falls under HTSUS subheading 9405.10.80. (d) SKU m-803 (PlEx. W-102) SKU 491-803 is a “[f]lush mounted ceiling fixture consisting of a translucent white frosted glass ‘bubble’ shade, surrounded by a metal trim ring with a white finish.” (Pl.Ex. W-102 at 1.) Plaintiff produced as evidence a SKU information packet consisting of an adequate image of the fixture. (Pl.Ex. 102.) This fixture has a profile similar to SKUs 104-306 and 491-798. (Pl.Ex. W-102 at 1.) Mr. St. John testified that “[SKU 491-803] is just like [SKU 491-798] and just like [SKU 104-306], except it’s in a white finish.” (Trial Tr. 972, Oct. 24.) Upon examination of all the evidence, this Court finds that SKUs 104-306, 491-798 and 491-803 are substantially identical fixtures. This Court finds that a different finish on the base metal of an otherwise identical fixture does not affect the essential character analysis. Therefore, adopting and applying the analysis of SKUs 104-306 to SKU 491-803, this Court finds that the essential character of SKU 491-803 is imparted by the glass. Accordingly, this Court holds that SKU 491-803 properly falls under HTSUS subheading 9405.10.80. 3. MUSHROOM This Court finds instructive that the name of these fixtures is “mushroom,” which refers to the glass. See supra § III.B. This mushroom group uses a standard fitter. (Trial Tr. 990, Oct. 26; Trial Tr. 1243, Oct. 27; Pl.Ex. W-75 at 3.) Therefore, according to Plaintiffs witnesses, the most outstanding characteristic of this mushroom group is the glass shade. (Trial Tr. 985-96, Oct. 26; Trial Tr. 1246, Oct. 27.) (a & b) SKUs 385-m (PlEx. W-75) & 385-5U (PlEx. W-77) SKUs 385-477 and 385-544 are divisional SKUs. As discussed in the divisional SKU section above, this Court accepts Plaintiffs submission that SKUs 385-477 and 385-544 are identical fixtures that received different SKU numbers when regional divisions placed orders. See supra § IV. Finding that they are identical fixtures, this Court applies the same analysis to SKUs 385^77 and 385-544. Furthermore, SKU 385-477 is an agreed upon representative SKU covering SKUs 384-961, 491-784, and 794-187. (Joint Report 5.) These fixtures are “[fjlush mounted ceiling fixture[s] known as an [sic] ‘7-[i]nch Mushroom.’ The[se] fixture[s][are] 7 inches in diameter, with a translucent white glass bowl that mounts into a metal fitter. The translucent glass bowl extends beyond the diameter of the fitter and then narrows where it mounts into the fitter, creating a shape similar to that of a mushroom.” (Pl.Ex. W-75 at 1.) These fixtures have a white metal finish. (Id.) Plaintiff produced as evidence a physical sample (Pl.Ex. 222), photograph (Pl.Ex. 161) and SKU information packets (PLEx. 75; Pl. Ex. 77). The glass has a visible surface area of 53.3 square inches, which constitutes sixty-five percent of the whole, and weighs 7.5 ounces, which constitutes fifty percent of the total weight. (PLEx. W-75 at 1.) The metal has a visible surface area of 28.6 square inches, which constitutes thirty-five percent of the whole, and weighs 5.7 ounces, which constitutes thirty-eight percent of the total weight. (Id.) This Court finds that the glass has greater visible surface area and weighs more than the metal. While both the glass and metal “contribute! ] to decorative appearance” and are “part of [the] structure,” the glass further functions to direct and soften light through diffusion, to protect the lamp, and to shield the lamp from view. (PLEx. W-75 at 1; PLEx. W-77 at 1.) This Court finds that the metal component: consists of a standard metal fitter of a painted white finish; comprises approximately one-third of the total visible surface area; weighs approximately two-fifths of the entirety of the fixture; contributes to the decorative appearance and structure; houses the electrical components; and mounts the fixture to the ceiling. This Court finds that the glass component: consists of a stylized decorative shade that gives the fixture its name; comprises approximately two-thirds of the total visible surface area; weighs one-half of the entirety of the fixture; directs and softens light through diffusion; protects the lamp; shields the lamp from view; contributes to decorative appearance and structure; and defines this fixture from design and marketability standpoints. Upon careful consideration of the totality of these various factors, this Court finds that the essential character of SKUs 385— 477 and 385-544 is imparted by its glass. Accordingly, this Court holds that SKUs 385-544 and 385 — 477 and its agreed upon represented SKUs 384-961, 491-784, and 794-187 properly fall under HTSUS subheading 9405.10.80. (c & d) SKUs 385-1.63 (Pl.Ex. W-71) & 385-513 (Pl.Ex. W-76) SKUs 385-463 and 385-513 are divisional SKUs. As discussed above, this Court accepts Plaintiffs submission that SKUs 385 — 463 and 385-513 are identical fixtures that received different SKU numbers when regional divisions placed orders. See supra § IV. Finding that they are identical fixtures, this Court applies the same analysis for SKUs 385-463 and 385-513. Plaintiff produced as evidence SKU information packets consisting of clear, color images of the fixtures. (PLEx. 74; PLEx. 76.) These identical fixtures have a different finish than those discussed immediately above but are otherwise the same. (Trial Tr. 994, Oct. 26.) Mr. St. John testified that there are no differences between SKUs 385-463, 485-513, and 385-477. (Id.) This Court notes, however, that the metal finish on SKUs 385 — 463 and 385-513 is different from that of SKU 385-477. As discussed above, this Court finds that a different finish on an otherwise identical fixture does not affect the essential character analysis. Therefore, adopting and applying the analysis of SKU 385-477 to SKUs 385-463 and 385-513, this Court finds that the essential character of SKUs 385-463 and 385-513 is imparted by the glass. Accordingly, this Court holds that SKUs 385-463 and 385— 513 properly fall under HTSUS subheading 9405.10.80. (e) SKU 385-334, (PlEx. W-68) SKU 385-334 is a “7-inch mushroom[,][f]lush mounted ceiling fixture consisting of a faceted glass shade that mounts into a metal fitter with a chrome finish. The glass shade extends beyond the diameter of the fitter and then narrows where it mounts into the fitter, creating a shape similar to that of a mushroom.” (PI. Ex. W-68 at 1.) Plaintiff produced as evidence a SKU information packet consisting of a clear, color image of the fixture. (PI. Ex. 68.) Mr. Mintz advanced that SKU 385-334 has the same shape as SKU 385-477, but SKU 385-334 “has a pressed or cast glass diffuser” and a fitter “in a polished chrome finish.” (Trial Tr. 1242, Oct. 27.) Upon examination of all the evidence, this Court finds that SKUs 385^477 and 385-334 are substantially identical fixtures. This Court finds the color of finish and type of glass shade do not significantly affect the essential character analysis. Furthermore, this Court finds that the faceting in the glass shade favors the importance of the glass component. Therefore, adopting and applying the analysis of SKU 385-477 to SKU 385-334, this Court finds that the essential character of SKU 385-334 is imparted by the glass. Accordingly, this Court holds that SKU 385-334 properly falls under HTSUS subheading 9405.10.80. (f) SKU 385-365 (PlEx. W-69) SKU 385-365 is a “7-inch mushroom[,][f|lush mounted ceiling fixture consisting of a faceted glass shade that mounts into a metal fitter with a brass finish. The glass [shade] extends beyond the diameter of the fitter and then narrows where it mounts into the fitter, creating a shape similar to that of a mushroom.” (PI. Ex. W-69 at 1.) Plaintiff produced as evidence a SKU information packet consisting of a clear, color image of the fixture. (PI. Ex. 69.) According to Mr. Mintz, SKU 385-365 is “same fixture as [SKU 385-334] but except [sic] that [SKU 385-365] is polished brass. It’s got the same faux cut glass diffuser.” (Trial Tr. 1243, Oct. 27.) This Court agrees. Upon examination of all the evidence, this Court finds that SKUs 385-334 and 385-365 are substantially identical fixtures. This Court finds that a different finish on an otherwise identical fixture does not affect the essential character analysis. Therefore, adopting and applying the analysis of SKU 385-334 to SKU 385-365, this Court finds that the essential character of SKU 385-365 is imparted by the glass. Accordingly, this Court holds that SKU 385-365 properly falls under HTSUS subheading 9405.10.80. (g)SKU 385-U6 (PlEx. W-73) SKU 385^446 is a “7-inch mushroom[,][f]lush mounted ceiling fixture ... The fixture is eight inches in diameter, with a translucent white frosted glass bowl shade that mounts into a metal fitter with a brass finish.” (Pl.Ex. W-73 at 1.) Although the fixture is eight inches in diameter, it “uses the same seven inch fitter as all the other mushroom[ ] [fixtures].” (Id.) Plaintiff produced as evidence a SKU information packet with an adequate image of the fixture. (Pl.Ex. 73.) This Court finds that the written content on the image corroborates witness testimony regarding the different finishes in the mushroom group of fixtures. (Pl.Ex. 73.) Mr. St. John offered that SKUs 385-477 and 385-446 are the same except for the finish on the metal. (Trial Tr. 990, Oct. 26.) Upon examination of all the evidence, this Court finds that SKUs 385-477 and 385^446 are substantially identical fixtures. This Court finds that a different finish on an otherwise identical fixture does not affect the essential character analysis. Therefore, adopting and applying the analysis of SKU 385-477 to SKU 385-446, this Court finds that the essential character of SKU 385-446 is imparted by the glass. Accordingly, this Court holds that SKU 385-446 properly falls under HTSUS subheading 9405.10.80. 4. DOME Mr. St. John testified that the fixtures in this dome group differ in their metal finish. (Trial Tr. 1099, Oct. 26.) Mr. St. John asserted, however, that the driving force behind a customer’s purchasing decision with respect to the domed fixtures is “typically the style of glass ... [b]ecause of the diffusing and decorative elements of the product.” (Id. at 1101.) Mr. Mintz explained that the glass dome “has some sort of decorative swirl pattern in it.” (Trial Tr. 1398, Oct. 27.) He concluded that “the glass really provides the profile and the performance and the function of the fixture.” (Id. at 1398-99.) Mr. St. John offered that SKUs 385-625, 385-673, 385-690, 385-706, 385-768 and 385-771 are in the same family. (Trial Tr. 1105, 1107, 1109, Oct. 26.) (a) SKU 28k-60k (Pl.Ex. W-38) SKU 284-604 is “[fjlush mounted ceiling fixture consisting of a faux alabaster glass shade, mounted into a metal trim ring of an off-white plaster finish.” (Pl.Ex. W-38 at 1.) Plaintiff produced as evidence a physical sample (Pl.Ex. 205), photograph (Pl.Ex. 144) and SKU information packet (Pl.Ex. 38). This fixture is held up by a twist lock connection. (Trial Tr. 1400, Oct. 27.) The glass dome provides the fixture’s profile (id. at 1395) and shape (id. at 1398), according to Mr. Mintz. The glass has a visible surface area of 122.1 square inches, which constitutes sixty-seven percent of the whole, and weighs 51.8 ounces, which constitutes sixty-six percent of the total weight. (Pl.Ex. W-38 at 1.) The metal has a visible surface area of 61.0 square inches, which constitutes thirty-three percent of the whole, and weighs 22.8 ounces, which constitutes twenty-nine percent of the total weight. (Id.) This Court finds that the glass has much greater visible surface area and weighs notably more than the metal. This Court also considers the factor “material’s role in relation to the use of the good” as listed in the EN to GRI 3(b). While both the glass and metal “contribute[ ] to decorative appearance” and are “part of [the] structure,” the glass further functions to direct and soften light through diffusion, to protect the lamp, and to shield the lamp from view. (Id.) This Court finds that the metal component: consists of a trim ring in an off-white plaster finish; comprises approximately one-third of the total visible surface area; weighs approximately one-third of the entirety of the fixture; contributes to the decorative appearance and structure; houses the electrical components; and mounts the fixture to the ceiling. This Court finds that the glass component: consists of a stylized decorative dome shade; comprises approximately two-thirds of the total visible surface area; weighs approximately two-thirds of the entirety of the fixture; reflects and refracts light; protects the lamp; contributes to the decorative appearance and structure; and defines this fixture from design and marketability standpoint