The tariff classification of a wine accessories set from China

NY K80380 November 7, 2003 CLA-2-83:RR:NC:N1:113 K80380 CATEGORY: Classification TARIFF NO.: 8309.90.0000 Ms. Stephanie De Silva Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of a wine accessories set from China Dear Ms. De Silva: In your letter dated October 30, 2003, you requested a tariff classification ruling. The sample you submitted is called the Wine Lover’s Gift Set (item number 270021). It contains 1 folding corkscrew/knife, 1 foil cutter, 1 bottle stopper, and 1 drip collar. The corkscrew/knife is made of stainless steel. The foil cutter has a plastic housing and a metal cutting blade. The stopper is made of rubber with a plastic top. The felt drip collar is designed to prevent wine from dripping down the side of the bottle. You suggest classification of this product under HTS 8205.59.5560 as other handtools, of iron or steel. However, in our opinion, the wine set is a set without an essential character. Therefore, the product will be classified under the heading for the item in the set that appears last numerically in the tariff. The applicable subheading for the wine lover’s gift set will be 8214.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of cutlery…other, other. The rate of duty will be 1.4 cents each plus 3.2 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division