Full opinion text
OPINION RIDGWAY, Judge. Plaintiff Pomeroy Collection, Ltd. commenced this action to challenge the decision of the United States Customs Service (“Customs”) denying Pomeroy’s protests concerning the tariff classification of a variety of pieces of merchandise imported from Mexico in 2000. Customs classified the merchandise as “[gjlassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes ...,” under five different subheadings of heading 7013 of the Harmonized Tariff Schedule of the United States (“HTSUS”), assessing duties at rates ranging from 3.8 % to 16 % ad valorem. See Heading 7013, HTSUS (2000). Pomeroy, in turn, asserts that — depending on the item — the merchandise should have been classified either as “[l]amps and lighting fittings” under HTSUS heading 9405 or as “[c]andles, tapers and the like” under heading 3406, and liquidated duty-free. See Complaint; Headings 3406 & 9405, HTSUS. Customs now concedes that all but four of the numerous pieces of merchandise at issue in this action are, indeed, properly classifiable as Pomeroy claims. See generally Plaintiffs Brief In Support of Its Motion for Summary Judgment (“PL’s Brief’) at 1, 17; Plaintiffs Reply to Defendant’s Opposition to Plaintiffs Motion for Summary Judgment and Plaintiffs Opposition to Defendant’s Motion for Summary Judgment (“Pl.’s Reply Brief’) at 32 n. 5; Defendant’s Memorandum in Support of Its Motion for Summary Judgment and In Opposition to Plaintiffs Motion for Summary Judgment (“Def.’s Brief’) at 1 n. 1, 3 n. 3; Defendant’s Reply Brief In Support of [Its] Motion for Summary Judgment and In Opposition to Plaintiffs Response (“Def.’s Reply Brief’) at 6. Pending before the Court are the parties’ cross-motions for summary judgment as to the four pieces of merchandise that remain in dispute. Jurisdiction lies under 28 U.S.C. § 1581(a) (2000). Customs’ classification decisions are subject to de novo review pursuant to 28 U.S.C. § 2640. As discussed in greater detail below, all four pieces of merchandise still at issue are properly classifiable under HTSUS subheading MX 9405.50.40, as “Lamps and lighting fittings ...: Nonelectrical lamps and lighting fittings: Other: Other,” and are thus duty-free. Pomeroy’s motion for summary judgment is therefore granted, and the Government’s cross-motion is denied. I. Background Although Customs now concedes that the vast majority of the items at issue in this action are properly classifiable as Pomeroy claims, and are therefore duty-free, four pieces of merchandise remain in dispute — the Geo Table Lighting, the St. Tropez CLS, the St. Tropez Cardinal Bowl, and the Serenity Votives. A. Geo Table Lighting As imported, the Geo Table Lighting (article # 291517) consists of a rustic iron stand roughly 15 inches tall (including a rustic iron “cradle” that hangs from the top of the stand), a bell-shaped glass vessel approximately five-and-one-half inches tall (with a top opening approximately five inches in diameter, or six-and-three-fourths inches including the lip), a packet of sand, a packet of small granite rocks, and a vanilla-scented pillar candle (three inches in diameter and two inches tall), all packaged in a box bearing photos of the merchandise as assembled. See Pl.’s Exh. 2 (sample of Geo Table Lighting, in box); PL’s Exh. 6 (Pomeroy Price List, including sketch of “Geo Table Lighting” under caption “Pillar Holders”). As depicted in the photos on the box in which the merchandise is sold, the Geo Table Lighting is assembled by pouring the sand into the bottom of the glass vessel, positioning the candle on top of the sand, arranging the stones around the base of the candle, inserting the glass vessel into the “cradle,” and hanging the “cradle” on the hook at the top of the iron stand. In addition to the large, attractive color photos of the fully-assembled merchandise (which are featured on the top and all four sides of the box), the box is also prominently labeled “Geo Table Lighting,” as well as “San Miguel Candle Lamps” on the top and all four sides of the box, and advises shoppers “Candle, Stones & Sand Included.” Other promotional language on the box emphasizes “Graceful rustic finish iron stand holds glass bowl,” “Includes vanilla-scented candle, granite rocks and sand,” and “Enchanting accent for patio, casual areas indoors or out.” See Pl.’s Exh. 2 (photo box, containing sample of Geo Table Lighting). B. St. Tropez CLS and St Tropez Cardinal Bowl The St. Tropez CLS (article # 571008) consists of a rustic iron stand roughly five- and-three-fourths inches tall, a bell-shaped glass vessel approximately five-and-one-half inches tall (with a top opening approximately six inches in diameter, or eight inches including the lip), a packet of stones, and three vanilla-scented floating candles (each approximately two-and-three-fourths inches in diameter and one inch tall), all packaged in a box bearing photos of the merchandise as assembled. See Pl.’s Exh. 3 (sample of St. Tropez CLS, in box); Pl.’s Exh. 6 (Pomeroy Price List, including sketch of “St. Tropez” under caption “Floating Candle Holders”). As depicted in the photos on the box in which the merchandise is sold, the St. Tropez CLS is assembled by inserting the glass vessel into the iron stand, placing the stones in the bottom of the vessel, filling the vessel with water, and floating the three candles on the surface of the water. In addition to the large, attractive color photos of the fully-assembled merchandise (which are featured on the top and all four sides of the box), the box is also prominently labeled “St. Tropez CandlePot,” as well as “St. Tropez by San Miguel Candle Lamps” on the top and all four sides of the box, and advises shoppers “Candles and stones included.” Other promotional language on the box emphasizes “Rustic Finish iron frame holds a glass bowl to fill with stones and floating candles,” “Includes three vanilla-scented floating candles plus stones,” and “Lighting of exceptional warmth and beauty.” See Pl.’s Exh. 3 (photo box, containing sample of St. Tropez CLS). Although no sample of the St. Tropez Cardinal Bowl (article # 571022) was submitted as an exhibit, the merchandise is virtually identical to the other St. Tropez merchandise at issue, the St. Tropez CLS described immediately above. The sole differences between the two pieces of merchandise are that the St. Tropez Cardinal Bowl includes a packet of faux “gems” made of glass (in lieu of a packet of stones), and a stand that is gold/bronze in color (rather than rustic iron). The St. Tropez Cardinal Bowl is assembled by inserting the glass vessel into the gold/ bronze-colored stand, placing the faux “gems” in the bottom of the vessel, filling the vessel with water, and floating the three candles on the surface of the water (as shown in the photo on the box of the other St. Tropez item, the St. Tropez CLS). Pomeroy emphasizes that the two contested St. Tropez items (the St. Tropez CLS and the St. Tropez Cardinal Bowl) are essentially just slightly larger versions of Pomeroy’s Calder Mini Table Bowl — a piece of merchandise which Customs now concedes is properly classified under heading 9405 (“[ljamps and lighting fittings”), and which Pomeroy asserts is “identical in function” to all four pieces of merchandise in dispute. See Pl.’s Brief at 11-12; see also id. at 5, 16; PL’s Reply Brief at 8-9. Compare PL’s Exh. 3 (sample of St. Tropez CLS, in box) and PL’s Exh. 5 (sample of Calder Mini Table Bowl, in box); see also PL’s Exh. 6 (Pomeroy Price List, including sketches of both “Calder Mini Table Bowl” and “St. Tropez” merchandise, under “Floating Candle Holders”). C. Serenity Votives The fourth, and final, piece of merchandise in dispute — the Serenity Votives (article # 633058) — consists of three cylinder-shaped glass vessels of varying heights (approximately ten-and-one-half inches tall, eight inches tall, and five-and-three-fourths inches tall, each with a top opening approximately three inches in diameter, or four-and-one-half inches including the flared lip), as well as a packet of stones, and three vanilla-scented floating candles (each approximately two-and-three-fourths inches in diameter and one inch tall), all packaged in a box bearing photos of the merchandise as assembled. See Pl.’s Exh. 4 (sample of Serenity Votives, in box); Pl.’s Exh. 6 (Pomeroy Price List, including sketch of “Serenity Votives” under caption “Floating Candle Holders”). As depicted in the photos on the box in which the merchandise is sold, the Serenity Votives are assembled by placing the stones in the bottoms of the glass vessels, then filling the vessels with water and floating a candle on the surface of the water in each. In addition to the large, attractive color photos of the fully-assembled merchandise (which are featured on the top and all four sides of the box), the box is also prominently labeled “Serenity Glass Votive Trio,” as well as “San Miguel Candle Lamps” on the top and the two largest sides of the box, and advises shoppers “Candles & Stones Included.” Other promotional language on the box emphasizes “Three graduated glass columns float votive candles above bases filled with water and pebbles,” “Stones and three vanilla-scented candles included,” and “Enchanting light for buffet or dinner table.” See Pl.’s Exh. 4 (photo box, containing sample of Serenity Votives). D. Customs’ Classification of the Four Contested Pieces of Merchandise According to Pomeroy, the four pieces of merchandise which remain in dispute — the Geo Table Lighting, the St. Tropez CLS, the St. Tropez Cardinal Bowl, and the Serenity Votives — are all properly classifiable under HTSUS subheading 9405.50.40, as “Lamps and lighting fittings: Non-electrical lamps and lighting fittings: Other: Other,” and thus should be duty-free. Customs liquidated the Geo Table Lighting merchandise and the St. Tropez merchandise (including the St. Tropez CLS merchandise, as well as the St. Tropez Cardinal Bowl merchandise) under subheadings 7013.39.50 and 7013.39.60, respectively, as “Glassware of a kind used for table, kitchen ... or similar purposes ...: Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: Other: Other: Valued over $3 each: Other,” and assessed duties at the rate of either 8 % or 3.8 % ad valorem, depending on the value of the merchandise. The Government has since abandoned those classifications, however, and now contends that the Geo Table Lighting merchandise and the St. Tropez merchandise should be classified under subheadings 7013.99.80 and 7013.99.90, respectively, as “Glassware of a kind used for ... indoor decoration or similar purposes ...: Other glassware: Other: Other: Other: Valued over $3 each: Other,” dutiable at the rates of 8 % or 3.8 % ad valorem, depending on the value of the merchandise. The Government maintains that Customs properly liquidated the Serenity Votives under subheading 7013.99.80 (quoted above), assessing duties at the rate of 8 % ad valorem. E. [¶] 960U99 and Similar Customs Ruling Letters Customs issued no ruling specific to the merchandise at issue in this action. Instead, in defense of its asserted classifications, the Government relies on [¶] 960499 and several other ruling letters. See Def.’s Brief at 6 & n. 4 (citing [¶] 960475 (June 30, 1998); [¶] 960499 (July 8, 1998); [¶] 960962 (July 15, 1998); [¶] 960819 (July 16,1998); [¶] 961095 (July 20,1998); [¶] 961211 (July 23, 1998)). In those ruling letters, Customs classified assorted merchandise either as “decorative glassware” under heading 7013 or as “candle holders” under heading 9405, based on what were then newly-developed agency criteria. Customs’ analysis in [¶] 960499 and most of the other cited ruling letters begins by assuming that the merchandise at issue in the ruling is a “composite good” or a “set” subject to GRI 3(b) and its “essential character” inquiry, and does not consider whether that merchandise might be classified pursuant to any of the preceding GRIs (specifically, GRI 1 through GRI 3(a)). See [¶] 960499 (composite goods); [¶] 960819 (composite good); [¶] 960962 (composite goods and sets); [¶] 961095(set). In addition, [¶] 960499 and the other cited ruling letters treat the relevant subheadings of both heading 7013 and heading 9405 as “principal use” provisions, implicating Additional U.S. Rule of Interpretation (“ARI”) 1(a). ARI 1(a) provides for classification “in accordance with the use in the United States at, or immediately prior to, the date of importation, of poods of that class or kind to which the imported goods belong,” and specifies that “the controlling use is the principal use.” See ARI 1(a) (emphasis added); HQ960475; [¶] 960499; [¶] 960819; [¶] 960962; [¶] 961095; [¶] 961211. As noted above, [¶] 960499 and the other cited ruling letters also apply the criteria that Customs developed to distinguish between merchandise classifiable as “decorative glassware” under heading 7013 and merchandise classifiable as “candle holders” under heading 9405. According to the Government, “[i]n order to more fairly and consistently apply ARI 1(a) to merchandise involving glassware of the kind at issue [here], Customs developed criteria based upon information regarding use, received from various industry sources in connection with a notice published in the March 25, 1998, Customs Bulletin ... proposing to modify or revoke certain glassware rulings.” See Def.’s Brief at 6-7 (citing “Proposed Modification or Revocation of Ruling Letters Relating to Tariff Classification of Bell-Shaped and Similarly Shaped Glassware,” 32 Customs Bulletin 32-68 (March 25,1998)). As set forth in [¶] 960499, the criteria that Customs applies to distinguish between merchandise classifiable as decorative glassware under heading 7013 and merchandise classifiable as candle holders under heading 9405 focus solely on the glass vessel, and draw a bright line based on the size (and, to some extent, the shape) of that piece alone: Based on [information received in response to the March 25, 1998 Customs Bulletin notice], Customs has concluded that the class or kind for goods such as those under consideration is defined by the form or shape of the article (e.g., bell-shape, similar to bell-shape, flower pot shape, tulip or flower petal shape, cube or rectangle shape, disk shape, bowl shape, and other shapes) and its size. We have found there to be a clear distinction between glassware used as candle holders and that used for general indoor decoration based on the size of the articles, in the absence of other pertinent evidence or information. Glassware with an opening off inches or less in diameter and a height or depth of 5 inches or less is used substantially more frequently as a candle holder than for any other purpose, according to the information we have obtained, and larger glassware is used substantially more frequently for general indoor decoration. [¶] 960499 (emphases added). Thus, in the case of the four pieces of merchandise in dispute here, the Government’s asserted classifications are based solely on the fact that the glass components of the four pieces are more than five inches tall or have top openings more than four inches in diameter. II. Standard of Review Under USCIT Rule 56, summary judgment is appropriate where “there is no genuine issue as to any material fact and ... the moving party is entitled to ... judgment as a matter of law.” USCIT R. 56(c). Customs’ classification decisions are reviewed through a two-step analysis — first construing the relevant tariff headings, then determining under which of those headings the merchandise at issue is properly classified. Bausch & Lomb, Inc. v. United States, 148 F.8d 1363, 1364-65 (Fed.Cir.1998) (citation omitted). Interpretation of the relevant tariff headings is a question of law, while application of the terms to the merchandise is a question of fact. See id. Summary judgment is thus appropriate where — as here — the nature of the merchandise is not in question, and the sole issue is its proper classification. See Bausch & Lomb, 148 F.3d at 1365 (citation omitted) (explaining that summary judgment is appropriate in customs classification eases “when there is no genuine dispute as to the underlying factual issue of exactly what the merchandise is”). In the case at bar, although the parties argue for classification under different headings of the HTSUS, there are no genuine disputes of material fact. The parties are in agreement as to “exactly what the merchandise is”; the sole question is the legal issue of the proper classification of the merchandise. This matter is therefore ripe for summary judgment. III. Analysis The proper tariff classification of all merchandise imported into the United States is governed by the General Rules of Interpretation (“GRIs”). The GRIs provide a framework for classification under the HTSUS, and are to be applied in sequential order. See, e.g., North Am. Processing Co. v. United States, 236 F.Bd 695, 698 (Fed.Cir.2001); Orlando Food Corp. v. United States, 140 F.3d 1437, 1439-40 (Fed.Cir.1998). As detailed below, the four pieces of merchandise here in dispute are properly classified under HTSUS subheading 9405.50.40 through the straightforward application of GRI 1 and GRI 2(a). Resort to subsequent GRIs—including GRI 3(b) and its “essential character” analysis—is therefore unnecessary. Application of Additional U.S. Rule of Interpretation (“ARP) 1(a) is similarly improper, under the circumstances of this case. A. Classification Under Heading 9105 by Application of GRI 1 and GRI 2(a) GRI 1 provides for classification “according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following [GRIs 2 through 6].” GRI 1 (emphasis added). Thus, the first step in any classification analysis is to determine whether the headings and notes require a particular classification. For reasons explained in greater detail below, if merchandise is properly classifiable under HTSUS heading 9405, it cannot be classified under heading 7013. The classification analysis therefore begins with heading 9405. By its terms, heading 9405 covers “[l]amps and lighting fittings ... and parts thereof, not elsewhere specified or included.” See Heading 9405, HTSUS. Explanatory Note 94.05 defines “[ljamps and lighting fittings” expansively, to include items that are “constituted of any material” (other than “those materials described in Note 1 to Chapter 71,” a caveat not relevant here), and that “use any source of light” including, inter alia, “candles.” See World Customs Organization, Harmonized Commodity Description and Coding System: Explanatory Note 94.05 (2d ed.1996). Indeed, the Explanatory Note further specifies that heading 9405 “covers in particular ... [e]andelabra” and “candlesticks,” in addition to “candle brackets” (such as those used on pianos). See id. Heading 9405 thus covers not only “[e]lectrical lamps and lighting fittings,” but also lamps and lighting fittings of other types — ■ including “[%]on-electrical lamps and lighting fittings,” such as candle holders and candle lamps. See Explanatory Note 94.05 (emphasis added); Subheading 9405.50, HTSUS (emphasis added); Def.’s Brief at 10 (noting that heading 9405 covers “candle holders”). GRI 2(a) provides, in relevant part: Any reference in a heading to an article shall be taken to include a reference to that article incomplete ..., provided that, as entered, the incomplete ... article has the essential character of the complete ... article. It shall also include a reference to that article compíete ..., entered unassembled or disassembled. GRI 2(a) (emphases added). Pursuant to GRI 2(a), then, the merchandise classifiable under heading 9405 includes not only complete, fully-assembled candle lamps, but also (1) “incomplete” candle lamps (provided that, as entered, any “incomplete” candle lamp has the essential character of a complete candle lamp), as well as (2) complete candle lamps that are entered in an “unassembled or disassembled” condition. As described in section I.A above, one of the items still in dispute — the Geo Table Lighting — is a complete candle lamp within the scope of heading 9405 (as set forth in the Explanatory Note), which was entered in an “unassembled or disassembled” condition. See Pl.’s Exh. 2 (sample of Geo Table Lighting, in box). As depicted on the box in which the merchandise is imported and sold, assembly is a very simple matter: The sand is poured into the bottom of the glass vessel, the candle is positioned on top of the sand, the stones are arranged around the base of the candle, the glass vessel is inserted into the “cradle,” and the “cradle” is hung from the hook on the top of the stand. Thus assembled, the Geo Table Lighting falls squarely within the broad description of “[n]on-electrical lamps” set forth in the Explanatory Note to heading 9405. That description expressly includes lamps that use candles as a light source. See Subheading 9405.50, HTSUS (emphasis added) (covering “[n]on-eleetrieal lamps and lighting fittings”); Explanatory Note 94.05. Like the Geo Table Lighting, the other three pieces of merchandise still at issue— the St. Tropez CLS, the St. Tropez Cardinal Bowl, and the Serenity Votives — are also candle lamps within the scope of heading 9405, which were entered in an “unassembled or disassembled” condition and require some simple assembly. See Pl.’s Exh. 3 (sample of St. Tropez CLS, in box); PL’s Exh. 4 (sample of Serenity Votives, in box); section I.B, supra (describing St. Tropez Cardinal Bowl by comparison to St. Tropez CLS, and explaining how all three items are assembled). When assembled as depicted on the boxes in which the merchandise is sold, each of the three items clearly falls within the broad description of “[n]on-electrical lamps” set forth in the Explanatory Note to heading 9405, which expressly includes lamps that use candles as a light source. See Subheading 9405.50, HTSUS (emphasis added) (covering “[n]on-electrical lamps and lighting fittings”); Explanatory Note 94.05. Further, although the St. Tropez CLS, the St. Tropez Cardinal Bowl, and the Serenity Votives were “incomplete” as imported, all three pieces of merchandise had the “essential character” of the complete candle lamps, as contemplated by GRI 2(a). Indeed, to “complete” the incomplete lamps, users “just add water.” Moreover, the candle lamps at issue are “not elsewhere specified or included,” in the words of heading 9405. The classification urged by the Government — heading 7013, covering “[g]lassware of a kind used for ... indoor decoration or similar purposes” — does not describe Pomeroy’s merchandise, which is not “glassware” per se (such as a vase), but is instead goods ready for assembly that have, inter alia, a component made of glass. Nor does any other heading of Chapter 70 (“Glass and Glassware”), or, for that matter, any other heading of the HTSUS, describe the lamps which are at issue here. In sum, pursuant to GRI 1 and GRI 2(a), all four pieces of merchandise remaining at issue in this action — the Geo Table Lighting, the St. Tropez CLS, the St. Tropez Cardinal Bowl, and the Serenity Votives — are properly classifiable as “[l]amps and lighting fittings ... not elsewhere specified or included,” under heading 9405. There is no need to reach any subsequent GRI. .Pursuant to Explanatory Note 70,13, “[l]amps and lighting fittings and parts thereof of heading 94.05” are expressly excluded from classification as “[gjlassware of a kind used for ... indoor decoration” under heading 7013. See Explanatory Note 70.13; see also Note 1(e) to Chapter 70. Accordingly, because the Geo Table Lighting, the St. Tropez CLS, the St. Tropez Cardinal Bowl, and the Serenity Votives are classifiable as “[l]amps and lighting fittings” under heading 9405, they cannot be classified under heading 7013. B. The Government’s Arguments The Government asserts that “Customs’ classification of these goods is based upon a long line of rulings, exemplified by [¶] 960499,” as outlined in section I.E above. See Defi’s Brief at 6 & n. 4. Relying on [¶] 960499 and other similar ruling letters, the Government advances two main arguments. The Government first maintains that each of the four pieces of merchandise still at issue — the Geo Table Lighting, the St. Tropez CLS, the St. Tropez Cardinal Bowl, and the Serenity Votives — must be classified based on its “essential character,” pursuant to GRI 3(b); and, according to the Government, it is the glass vessel(s) that impart the essential character to each piece. See generally Defi’s Brief at 4, 6, 10; Def.’s Reply Brief at 2-3. Second, the Government contends that the two competing headings — heading 7013 and heading 9405 — are both “principal use” provisions, and thus implicate Additional U.S. Rule of Interpretation (“ARI”) 1(a), which provides for classification in accordance with the use of merchandise “of that class or kind to which the imported goods belong.” See ARI 1(a); see also Def.’s Brief at 4, 6, 10; Def.’s Reply Brief at 4 n. 4. According to the Government, Customs has properly determined that glass vessels of certain specific shapes and sizes are “of the class or kind of articles that are principally used as candle holders” (and are thus classifiable under HTSUS heading 9405), while larger glass vessels “are used for more varied purposes and thus are properly classified as decorative glassware of a kind used for indoor decoration or similar purposes in subheading 7013.99, HTSUS.” See Def.’s Brief at 6-7; section I.E, supra; see generally Def.’s Brief at 8, 11-13, 15-16; Def.’s Reply Brief at 1-2, 3-7 & n. 7. As discussed below, however, the Government’s arguments are lacking in merit. 1. The Government’s GRI 3(b) ■Argument The Government insists that GRI 3(b) mandates that each of the four pieces of merchandise still in dispute be classified based on its “essential character.” Asserting further that it is the glass vessel(s) that impart the essential character to each of those four pieces of merchandise, the Government concludes that all four are properly classifiable as “[g]lassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes ...,” under heading 7013 of the HTSUS. See generally Def.’s Brief at 4, 6, 9-10; Def.’s Reply Brief at 2-3; Heading 7013, HTSUS. GRI 3 provides, in relevant part: When, by application of rule 2(b) [which provides for the classification of “goods consisting of more than one material or substance ... according to the principles of Rule 3”] 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.... (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. GRI 3. Contrary to the Government’s claims, GRI 3 has no application here. By its terms, GRI 3 applies only where “goods are, prima facie, classifiable under two or more headings.” See GRI 3. As set forth in section III.A above, however, the four pieces of merchandise in dispute are properly prima facie classifiable under heading 9405, pursuant to GRI 1 and GRI 2(a). And Explanatory Note 70.13 expressly excludes from classification under heading 7013 “[l]amps and lighting fittings and parts thereof of heading 94.05.” See Explanatory Note 70.13; see also Note 1(e) to Chapter 70. There is therefore no basis for invoking GRI 3, because the merchandise at issue is not “prima facie, classifiable under two or more headings.” See, e.g., Midwest of Cannon Falls, Inc. v. United States, 122 F.3d 1423, 1429 (Fed.Cir.1997) (holding that chapter note which excludes articles of heading 9505 from classification under chapter 69 “obviates ... [the] need to decide whether the items ... prima facie fall under the alternative headings 6912 ... and 6913”). The Government emphasizes that, in addition to one or more glass vessels, each of the four pieces of merchandise incorporates “other items/components (gems, stones, etc.)” (see Def.’s Reply Brief at 2), and contends that each of the four pieces is therefore a “set” or a “composite good” subject to classification under GRI 3(b). See generally Def.’s Brief at 9-10; Def.’s Reply Brief at 2. However, contrary to the Government’s implication, the mere fact that a piece of merchandise consists of more than one item or article does not necessarily make that merchandise a “set” or a “composite good” subject to classification under GRI 3(b). GRI 3(b) applies only if “no provision exists in the Harmonized System that provides for the set [or composite good] as a whole.” U.S. Customs and Border Protection, “What Every Member of the Trade Community Should Know About Tariff Classification” at 19 (May 2004) (emphasis added) (illustrating application of GRI 3(b) through, inter alia, “Composite Good Example” and “Set Example”). That is not this case. Here, as discussed in section III.A above, there is a tariff provision “that provides for the set [or composite good] as a whole” — specifically, HTSUS heading 9405, which broadly covers “[l]amps and lighting fittings.” See Heading 9405, HTSUS. To the extent that elements such as faux gems, stones, and sand serve a decorative function — rather than (or in addition to) helping to anchor and stabilize the light source (i.e., the candles) — their presence in no way precludes classification of the four pieces of merchandise at issue under heading 9405. Even common household table lamps classifiable under heading 9405 as “[l]amps and lighting fittings” are often both functional and ornamental, serving as illumination but incorporating decorative elements as well. In any event, even assuming, arguendo, that the four pieces of merchandise at issue were “prima facie, classifiable under two or more headings” (ie., heading 9405 and heading 7013), the merchandise would nevertheless be properly classified under heading 9405, pursuant to GRI 3(a) — the rule of “relative specificity.” As outlined above, GRI 3(a) requires that— where merchandise is prima facie, classifiable under two or more headings — “[t]he heading which provides the most specific description shall be preferred to headings providing a more general description.” See GRI 3(a). As the Explanatory Notes emphasize, only if merchandise cannot be classified pursuant to GRI 3(a) does GRI 3(b) come into play. See Explanatory Note GRI 3(b)(VI) (stating that GRI 3(b) “applies only if Rule 3(a) fails”); Bauer Nike Hockey USA, Inc. v. United States, 393 F.3d 1246, 1252 (Fed.Cir.2004) (holding that, where the GRI 3(a) “rule of relative specificity” adequately resolved proper classification of merchandise, Customs erred in reaching GRI 3(b) “essential character” analysis). It is clear beyond cavil that heading 9405, which covers “[l]amps and lighting fittings,” is more specific than heading 7013, which covers “[g]lassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes.” See Heading 9405, HTSUS; Heading 7013, HTSUS; Pl.’s Brief at 12; Pl.’s Reply Brief at 7. The more specific provision is “the provision with requirements that are more difficult to satisfy and that describe the article with the greatest degree of accuracy and certainty.” BASF Corp. v. United States, 497 F.3d 1309, 1315 (Fed.Cir.2007) (quoting Orlando Food Corp., 140 F.3d at 1441). “Lamps and lighting fittings” may be made of glass, and thus may also be considered “[g]lassware of a kind used for ... indoor decoration or similar purposes.” But “[l]amps and lighting fittings” is a much narrower and more precise description. Thus, even assuming that classification of the four pieces of merchandise here at issue required resort to GRI 3 (which it does not), the four pieces would nevertheless be properly classified under heading 9405, pursuant to GRI 3(a) (the “rule of relative specificity”). See generally PL’s Reply Brief at 7. There would be no cause to reach GRI 3(b), on which the Government seeks to rely. Neither [¶] 960499 nor any of the five other ruling letters to which the Government makes passing reference does anything to advance the Government’s position here. As section I.E above explains, the analysis in most of those rulings begins with — and proceeds from — the assumption that the metal and glass items there at issue are “composite goods” or “sets” subject to classification pursuant to a GRI 3(b) “essential character” analysis. See [¶] 960499; [¶] 960819; [¶] 960962; [¶] 961095. Those rulings thus “leapfrog” over GRIs 1 and 2(a), which — as detailed above — properly and completely dispose of the classification of the merchandise at issue in this matter (particularly in light of Explanatory Note 70.13). See section III.A, supra. Nor does the analysis in the rulings cited by the Government consider GRI 3(a). Yet, as explained above, even assuming, arguendo, that the merchandise here at issue were not classifiable under heading 9405 pursuant to GRI 1 and 2(a) (which it is), heading 9405 would still prevail over heading 7013 under a GRI 3(a) “relative specificity” analysis. In short, there is simply no reason to reach a GRI 3(b) “essential character” analysis in this case — and a GRI 3(b) “essential character” analysis is the starting point in [¶] 960499 and most of the other ruling letters on which the Government here relies. 2. The Government’s ARI 1(a) Argument The Government’s argument based on Additional U.S. Rule of Interpretation (“ARI”) 1(a) is similarly flawed. The Government contends that the two headings at issue — heading 7013 and heading 9405— are both “principal use” provisions, and thus implicate ARI 1(a), which provides for classification in accordance with the use of merchandise “of that class or kind to which the imported goods belong.” See ARI 1(a). Pointing to [¶] 960499, the Government asserts that Customs has properly determined that glass vessels of certain specific shapes and sizes are “of the class or kind of articles that are principally used as candle holders” (and are thus classifiable under HTSUS heading 9405), while larger glass vessels “are used for more varied purposes and thus are properly classified as decorative glassware of a kind used for indoor decoration or similar purposes in subheading 7013.99, HTSUS.” See Def.’s Brief at 6-7; see generally id. at 8, 11-13, 15-16; Def.’s Reply Brief at 1-2, 3-7 & n. 7. The Government’s reliance on [¶] 960499 and ARI 1(a) is misplaced. As a threshold matter, it is entirely unclear that heading 9405 is a “principal use” provision, as the Government insists it is. See Def.’s Brief at 4, 6, 10 (claiming that heading 9405 is a “principal use” provision); but see Def.’s Reply Brief at 4 n. 4 (claiming that subheading 9405.50.40 is a “principal use” provision). Although Customs has repeatedly asserted in various ruling letters that subheading 9405.50.40 is a “principal use” provision, the agency has contented itself with conclusory statements to that effect and has proffered no reasoning to support the proposition. See, e.g., [¶] 960499 (asserting that subheading 9405.50.40 is a “principal use” provision). The Government’s briefs in this matter are also conspicuously silent on the point. Nor has the Government identified any authority or advanced any substantial rationale to support its claim that heading 9405 — as opposed to some subheading thereunder — is a “principal use” provision. Certainly no court has ever held heading 9405 (or, for that matter, even subheading 9405.50.40) to be a “principal use” provision. Pomeroy makes a compelling argument that heading 9405 is not a “principal use” provision, but is instead an eo nomine provision. See generally PL’s Brief at 4, 6, 12, 17; PL’s Reply Brief at 2-3, 31. To be sure, unlike heading 7013, neither heading 9405 nor subheading 9405.50.40 includes language such as “of a kind used for ...” that typically characterizes “principal use” provisions. See, e.g., Primal Lite, Inc. v. United States, 182 F.3d 1362, 1363 (Fed.Cir.1999); Len-Ron Mfg. Co. v. United States, 334 F.3d 1304, 1313 n. 7 (Fed.Cir.2003). As Pomeroy explains, “[a]n eo nomine designation is one which describes a commodity by a specific name, usually one well known to commerce.” See Pl.’s Reply Brief at 3 (citing United States v. Bruckmann, 65 C.C.P.A. 90, 582 F.2d 622, 625 n. 8 (1978)); see also Carl Zeiss, Inc. v. United States, 195 F.3d 1375, 1379 (Fed.Cir.1999). “Lamps and lighting fittings” is terminology well known to commerce. According to Pomeroy, “[i]n providing for lamps and lighting fittings, along with other articles, such as illuminated signs and illuminated nameplates, all by name, heading 9405 is clearly identifiable as an eo nomine provision.” See Pl.’s Reply Brief at 3. And, as Pomeroy emphasizes, absent some express restriction, an eo nomine designation generally “encompasses all forms of the named article.” See Pl.’s Brief at 12 (citation omitted); PL’s Reply Brief at 3 (citation omitted); see also JVC Co. of Am. v. United States, 234 F.3d 1348, 1352 (Fed.Cir.2000). In the instant case, the Government has pointed to nothing to suggest that the broad language of heading 9405 (or even that of subheading 9405.50.40) does not embrace “all forms of the named article.” If heading 9405 is indeed an eo nomine designation, as Pomeroy persuasively argues, ARI 1(a) has no relevance here. Even more fundamentally, however, the purpose of ARI 1(a) is to classify imported goods, or imported goods belonging to a class or kind of goods, that have multiple uses. But that is not the case here. And the purpose of ARI 1(a) is to classify imported merchandise according to the principal use of such merchandise, even though the specific imported goods in a particular case may be put to some atypical, “fugitive” use. See Primal Lite, Inc., 182 F.3d at 1364. Contrary to the Government’s assertions, ARI 1(a) plainly does not provide for the classification of imported merchandise according to the principal use of just a part of that merchandise. As illustrated by [¶] 960499 and its progeny, the Government’s claim that the four pieces of merchandise in dispute are classifiable under heading 7013 is based on what the Government asserts is the principal use of part only of the imported goods, or the goods of the class or kind to which they belong. In other words, the Government’s “principal use” argument focuses solely on what it asserts is the principal use of only a single part of each of the four pieces of merchandise at issue — i.e., the articles of glass. Specifically, the Government contends — in essence — that, for purposes of ARI 1(a), the “class or kind” of goods to which the merchandise here belongs is determined solely by the glass components of the merchandise, and turns on whether those glass components are more than five inches tall or have top openings greater than four inches in diameter. According to the Government, smaller glassware (ie., glassware of a size within the specified parameters) is classifiable as “candle holders” under heading 9405, and larger glassware is not. See generally [¶] 960499; Def.’s Brief at 6-7, 11-13, 15-16; Def.’s Reply Brief at 1-2, 3- ¶ Even assuming that ARI 1(a) applied in this case (which it does not), ARI 1(a) would not permit such an analysis here. Instead, ARI 1(a) looks to the principal use of goods of the class or kind to which the imported goods at issue belong, in the condition in which those goods are imported. See BASF Corp., 497 F.3d at 1314 (referring to “the longstanding rule of tariff law that goods are to be classified according to their condition when imported”) (citing United States v. Citroen, 223 U.S. 407, 414-15, 32 S.Ct. 259, 56 L.Ed. 486 (1912)); Pl.’s Brief at 14; PL’s Reply Brief at 10 (noting that “[t]he government would have classification depend, not upon the merchandise as imported, but solely upon the size of a portion of those articles”) (emphasis added). The Government’s “principal use” argument turns a blind eye to the existence of the candles as a light source, and ignores the only possible use for the four pieces of merchandise in dispute in the condition in which those pieces were imported, and the class or kind of articles to which they belong. As amply evidenced by the samples (which here serve as particularly “potent witnesses”), the undisputed facts are that the four pieces of merchandise are designed, configured, packaged, labeled, marketed, merchandised, advertised, and sold solely and exclusively for use as candle lamps. See Simod Am. Corp. v. United States, 872 F.2d 1572, 1578 (Fed.Cir.1989) (emphasizing that “the merchandise itself is often a potent witness in classification cases”) (citation omitted); PL’s Exh. 2 (sample of Geo Table Lighting, in box); PL’s Exh. 3 (sample of St. Tropez CLS, in box); PL’s Exh. 4 (sample of Serenity Votives, in box); section I.B, supra (describing St. Tropez Cardinal Bowl by comparison to St. Tropez CLS); Pomeroy Affidavit ¶¶ 4-6. The Government conspicuously fails to identify even a single possible use for the instant merchandise — in the condition in which it is imported — or the class or kind of merchandise to which it belongs, other than as candle lamps. Even if ARI 1(a) were to apply in this case (and, again, it does not), the relevant class or kind of goods would consist of candle lamps (or candle holders) — not some broad, vague, arbitrary class of various goods made in part of glass, of some particular size and shape, as the Government claims. See generally Primal Lite, Inc., 182 F.3d 1362 (rejecting similar attempt by Government to broadly define “class or kind” of goods, and endorsing “commercial fungibility” test for purposes of GRI 1(a) “principal use” analysis); see also Pl.’s Brief at 4 (emphasizing that “in determining ‘principal use,’ it is the use of the imported merchandise, and merchandise which is fungible therewith, which is to be determined, and not the principal use of another, broader, class of goods”). . In sum, in the condition in which they were imported, the four pieces of merchandise remaining in dispute are candle lamps, and — when fully and properly assembled — have no other use. 3. Classification at the Subheading Level For the reasons detailed in section III.A above, the four pieces of merchandise at issue are classifiable under heading 9405 of the HTSUS. All that remains is to ascertain the correct subheading. The Government candidly concedes that — if the merchandise is classifiable under heading 9405 — it is classifiable under Pomeroy’s claimed classification, subheading 9405.50.40. And a review of the other subheadings of heading 9405 identifies no possible competing tariff provision. The four pieces of merchandise are therefore classifiable as “Lamps and lighting fittings ...: Nonelectrical lamps and lighting fittings: Other: Other,” under subheading 9405.50.40 of the HTSUS. IV. Conclusion Applying GRI 1 and GRI 2(a), the four pieces of merchandise here in dispute — the Geo Table Lighting, the St. Tropez CLS, the St. Tropez Cardinal Bowl, and the Serenity Votives — are properly classified as “Lamps and lighting fittings ...: Nonelectrical lamps and lighting fittings: Other: Other,” under subheading MX 9405.50.40 of the HTSUS. Pomeroy’s motion for summary judgment is therefore granted, and the Government’s cross-motion is denied. Judgment will enter accordingly as to the classification of the four specified items in dispute, and as to the classification of all those items subject to the parties’ stipulation. See n. 4, supra. . The U.S. Customs Service — formerly part of the U.S. Department of Treasury — is now part of the U.S. Department of Homeland Security, and is known as U.S. Customs and Border Protection. The agency is referred to as "Customs” herein. See Homeland Security Act of 2002, Pub.L. No. 107-296, § 1502, 116 Stat. 2135, 2308-09 (2002); 72 Fed.Reg. 20,-131 (April 23, 2007). .The HTSUS consists of the General Notes, the General Rules of Interpretation ("GRIs”), and the Additional U.S. Rules of Interpretation (“ARIs”), including all section and chapter notes and article provisions, as well as the Chemical Appendix. See, e.g., BASF Corp. v. United States, 482 F.3d 1324, 1325-26 (Fed.Cir.2007) (citations omitted); Libas, Ltd. v. United States, 193 F.3d 1361, 1364 (Fed.Cir.1999) (noting that "HTSUS is indeed a statute but is not published physically in the United States Code”) (citing 19 U.S.C. § 1202). All citations herein are to the 2000 edition of the HTSUS. Further, all tariff provisions at issue in this action are properly preceded by the prefix "MX,” to indicate that the merchandise qualifies for the duty rate applicable to products of Mexico. However, the prefix is otherwise irrelevant to the classification analysis, and is therefore generally omitted herein. . All statutory citations herein are to the 2000 edition of the United States Code. . Judgment also will be entered as to the classification of all those pieces of merchandise on which the parties have reached agreement. . The box containing the St. Tropez CLS sample submitted to the Court states that that particular merchandise was "Handcrafted in China.” See Pl.’s Exh. 3 (photo box, containing sample of St. Tropez CLS). However, there is no dispute that the actual merchandise in the entries at issue in this action are all products of Mexico. See Pomeroy Affidavit ¶ 7. . The Calder Mini Table Bowl (item # 957703 and item # 957710) consists of an iron stand (either rustic wrought iron, or gold/bronze-colored) which is roughly four-and-three-fourths inches tall, a bell-shaped glass vessel approximately four-and-one-fourth inches tall (with a top opening approximately three-and-three-fourths inches in diameter, or five-and-one-half inches including the lip), a packet of either stones (supplied with the rustic iron stand) or faux glass “gems” (supplied with the gold/bronze-colored stand), and one vanilla-scented floating candle (approximately two- and-three-fourths inches in diameter and one inch tall), all packaged in a box bearing photos of the merchandise as assembled. See Pl.’s Exh. 5 (sample of Calder Mini Table Bowl, in box); Pl.'s Exh. 6 (Pomeroy Price List, including sketch of "Calder Mini Table Bowl” under “Floating Candle Holders”). As depicted in the photos on the box in which the merchandise is sold, the Calder Mini Table Bowl is assembled by inserting the glass vessel into the iron stand, placing the stones or “gems” in the bottom of the vessel, filling the vessel with water, and floating the candle on the surface of the water. In addition to the large, attractive color photos of the fully-assembled merchandise (three of which show the merchandise with stones, while the other two photos show it with "gems”), the box is also prominently labeled “Calder Mini Floater,” as well as "San Miguel Candle Lamps” on the top and all four sides of the box, and advises shoppers “Candle and stones or gems included.” Other promotional language on the box emphasizes "Rustic finish iron frame holds a glass insert filled with small stones and a vanilla-scented floating candle,” “Gold finish iron frame holds a glass insert filled with glass gems and a vanilla-scented floating candle,” and “Opening [in the box] shows color of iron frame inside.” See Pl.'s Exh. 5 (photo box, containing sample of Calder Mini Table Bowl, with opening in box to allow viewing of contents). . The shortest of the three glass cylinders was broken in transit, and therefore was not included in the sample submitted to the Court. See Pl.’s Exh. 4 (sample of Serenity Votives, in box). . In contrast to the four pieces of merchandise at issue in the case at bar, none of the merchandise at issue in the ruling letters cited by the Government included candles — not even those pieces of merchandise which Customs ultimately classified as "candle holders” under heading 9405. See [¶] 960499 (merchandise without candle classified under heading 9405); [¶] 960962 (same); [¶] 960819 (same); [¶] 961095 (same); [¶] 961211 (same). Indeed, in a number of those rulings, Customs classified the merchandise in question under heading 9405 even though it not only did not include a candle, but — in fact — was actually marketed and sold as something other than a candle holder. See [¶] 960819 (classifying as candle holder under heading 9405 a bell-shaped, "crackle”-finish glass "potpourri holder,” with brass stand); [¶] 961095 (classifying as candle holder under heading 9405 a clear glass, bell-shaped potpourri holder with metal stand, packaged with potpourri and sold in display box labeled "Potpourri Gift Set”); [¶] 961211 (classifying as candle holder under heading 9405 a flowerpot-shaped serving dish made of green-tinted glass with metal stand, packaged in container which describes merchandise as "Garden Server” and depicts it being used to serve salsa). On the other hand, in a number of the rulings on which the Government relies, Customs refused to classify merchandise under heading 9405, even though the merchandise was marketed and sold as a candle holder (although it did not include a candle). See [¶] 960475 (classifying under heading 7013 a flowerpot-shaped glass article with packaging that depicts merchandise with a votive or pillar candle burning in it, which is sold and — to importer’s knowledge — principally used as candle holder); [¶] 960962 (classifying under heading 7013 a pith helmet-shaped glass article with metal stand, although "marketing literature" describes item as "candle holder”); see also [¶] 960499 (classifying under heading 7013 various articles of "caged glass” (glass blown into a metal frame), which — according to the protestant — “are sold by the importer as candle holders, although they can be used in a number of ways”). In fact, in rulings that the Government does not cite, Customs has refused to classify under heading 9405 merchandise which both included a candle and was marketed and sold as a candle holder. See, e.g., [¶] 961866 (July 29, 1998) (classifying under heading 7013 merchandise consisting of three cylinder-shaped pieces of glassware of graduated heights, packaged with a floating candle). In [¶] 960499 and each of the five other rulings that the Government cites (as well as [¶] 961866, cited above), Customs classified the merchandise based solely on the size (and, in some cases, also the shape) of the glass component alone, as discussed in greater detail below. . The actual information and documentation that Customs received from industry sources, on which the criteria set forth in [¶] 960499 were based, was forwarded from agency headquarters to Customs' National Import Specialist Division in New York, and was subsequently lost in the September 11, 2001 attack on the World Trade Center (where the Division’s offices were located at the time). However, according to the Government, Customs headquarters had prepared (and retained) a summary of the catalogue and advertisement information submitted in response to the March 25, 1998 Customs Bulletin notice. See Def.'s Brief at 11. . Pomeroy harshly criticizes Customs' development of its size criteria, particularly as applied to larger articles (i.e., glassware taller than five inches and/or with an opening more than four inches in diameter). Specifically, Pomeroy emphasizes that the March 25, 1998 Customs Bulletin notice was withdrawn by the agency, and — even more to the point— that none of the articles at issue in that notice was taller than five inches and/or had an opening more than four inches in diameter. See generally Pl.’s Reply Brief at 23-25, 28-29. As Pomeroy notes, the March 25, 1998 Customs Bulletin notice proposed to modify or revoke various existing agency ruling letters classifying as candle holders under heading 9405 certain flowerpot-shaped glassware and other iron and glass articles, and to re-classify that merchandise as decorative glassware under heading 7013. See PL's Reply Brief at 23. However, as Pomeroy correctly points out, Customs later withdrew the March 25, 1998 notice. Id. at 23-24 (citing “Withdrawal of Proposed Modification or Revocation of Ruling Letters Relating to Tariff Classification of Bell-Shaped and Similarly Shaped Glassware,” 32 Customs Bulletin 12-14 (July 15, 1998)), 28-29. Pomeroy is similarly correct that none of the merchandise at issue in the ruling letters which were the subject of the notice in the March 25, 1998 Customs Bulletin measured more than five inches tall or more than four inches in diameter. Larger glassware thus was not at issue. See Pl.’s Reply Brief at 24, 28; see also Def.'s Reply Brief at 4-5 (explaining that the March 25, 1998 Customs Bulletin notice was withdrawn "precisely because the comments received supported a finding that glass vessels of particular shapes that are 5 inches or less in depth and have a top opening of 4 inches or less in diameter are generally of the class or kind that are principally used as candleholders”). As Pomeroy puts it: At no time was there a question of comparison of [the articles at issue in the subject ruling letters] to larger articles, as larger articles were not involved in the rulings sought to be modified or revoked. Any discussion of larger articles would have been ... obiter dictum, had the ruling been a court decision, as larger articles simply were not involved in the determination to be made. While the government states that [¶] 960499 was issued as a result of ... [the March 25, 1998 Customs Bulletin] notice and the responses thereto, any response to that notice which dealt in merchandise having a diameter larger than 4 inches or a depth of more than 5 inches would have had nothing to do with the question at hand regarding the rulings noted ... and would not have been determinative of the questions presented by ... [the March 25, 1998] notice. The only actual determinations to be made were as to the use of the smaller articles. Any larger articles were simply not in question. Pl.’s Reply Brief at 24-25. See also id. at 2 (asserting that “none of the rulings proposed to be modified in the [March 25, 1998 Customs Bulletin] notice ... measured over 4 inches in width, or over 5 inches in depth to begin with, so it is difficult to see how commentary regarding the proposed [modifications and revocations] ... would have resulted in the issuance of [¶] 960499, or any other ruling dealing with goods in excess of those measurements' ’). It is also worth noting that, although Customs characterizes the analysis conducted by the agency as a result of the March 25, 1998 Customs Bulletin notice as an "exhaustive[ ] review[]” {see, e.g., [¶] 960499), the agency actually received only six comments in response to the notice. See "Withdrawal of Proposed Modification or Revocation of Ruling Letters Relating to Tariff Classification of Bell-Shaped and Similarly Shaped Glassware,” 32 Customs Bulletin at 13 (July 15, 1998); Pl.’s Reply Brief at 21. . The parties bicker over the extent to which Customs’ classifications of the merchandise here at issue are entitled to a statutory presumption of correctness. See Pl.’s Brief at 6, 7-8, 9-10; Def.’s Brief at 5-6, 7-8, 9, 13-14; 28 U.S.C. § 2639(a)(1). What both parties generally fail to recognize is that the presumption of correctness is irrelevant at the summary judgment stage, where—by definition—there is assertedly no dispute as to any material fact. See, e.g., Goodman Mfg., L.P. v. United States, 69 F.3d 505, 508 (Fed.Cir.1995) (holding that, “[b]ecause there was no factual dispute between the parties, the presumption of correctness is not relevant”); see generally Universal Elec., Inc. v. United States, 112 F.3d 488, 491-93 (Fed.Cir.1997); Rollerblade, Inc. v. United States, 112 F.3d 481, 483-84 (Fed.Cir.1997). . The Explanatory Notes ("ENs") function as an interpretative supplement to the HTSUS, and are "generally indicative of ... [its] proper interpretation.” Lynteq, Inc. v. United States, 976 F.2d 693, 699 (Fed.Cir.1992) (quoting H.R. Conf. Rep. No. 100-576, 100th Cong., 2d Sess. 549 (1988), reprinted in 1988 U.S.C.C.A.N. 1547, 1582). They are the official interpretation of the scope of the Harmonized Commodity Description and Coding System (which served as the basis of the HTSUS) as viewed by the Customs Cooperation Council (now known as the World Customs Organization), the international institution that drafted the international nomenclature. Thus, while the Explanatory Notes "do not constitute controlling legislative history,” they "nonetheless are intended to clarify the scope of HTSUS [provisions] and offer guidance in interpreting [those provisions].” Mita Copystar Am. v. United States, 21 F.3d 1079, 1082 (Fed.Cir.1994) (citing Lynteq, 976 F.2d at 699). See also Len-Ron Mfg. Co. v. United States, 334 F.3d 1304, 1309 (Fed.Cir.2003); Rollerblade, Inc., 112 F.3d at 486 n. 3. All citations herein are to the second edition of the Explanatory Notes, published in 1996. . According to the relevant Explanatory Notes, for purposes of GRI 2(a), " 'articles presented unassembled or disassembled’ means articles the components of which are to be assembled either by means of fixing devices (screws, nuts, bolts, etc.) or by riveting or welding, for example, provided only assembly operations are involved.” See Explanatory Note 2(a)(VII). That is not to say that assembly of an imported article must involve "fixing devices (screws, nuts, bolts, etc.) or ... riveting or welding” to fall within the definition of an "unassembled or disassembled” article for purposes of GRI 2(a). Articles involving even simpler assembly are also covered. See, e.g., [¶] 965440 (Aug. 7, 2002) (ruling that "Swiffer Wet Jet” (a manual floor mop with an internal, hand-operated sprayer, used to wet-mop hard surface floors), which is imported unassembled in three basic pieces that "snap together for ease of assembly by the ultimate consumer,” is properly classified under heading 8509 "at [the level of] GRI 1 and GRI 2(a) (because the Wet Jet is imported unassembled)”). Indeed, the Explanatory Notes themselves state that "[n]o account is to be taken ... of the complexity of the assembly method.” See Explanatory Note 2(a)(VII). In contrast, as the Explanatory Notes make clear, the reference in GRI 2(a) to "articles presented unassembled or disassembled” does not cover merchandise which requires more than mere assembly. Specifically, merchandise is not "unassembled or disassembled” for purposes of GRI 2(a) if the components must "be subjected to any further working operation for completion into the finished state.” See Explanatory Note 2(a)(VII); see also, e.g., [¶] 960165 (Sept. 18, 1997) (ruling that Linda! Cedar Homes "home packages" are not "unassembled” prefabricated buildings classifiable under heading 9406, because some components require, inter alia, "trimming” and “field cuts” — more than the "assembly operations” contemplated by GRI 2(a)). The Explanatory Notes further observe that, when merchandise is presented "unassembled or disassembled,” "it is usually for reasons such as requirements or convenience of packing, handling or transport.” See Explanatory Note 2(a)(V). That is obviously the case here, where part of the merchandise is fragile glass. . Both GRI 2(a) and GRI 3(b) employ the term "essential character,” but in rat