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M855612006-08-17New YorkClassification

The tariff classification of a barware set from China

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Summary

The tariff classification of a barware set from China

Ruling Text

NY M85561 August 17, 2006 CLA-2-70:RR:NC:1:126 M85561 CATEGORY: Classification TARIFF NO.: 7013.39.2000 Ms. Cathy Bonadonna Bed Bath & Beyond 650 Liberty Avenue Union, NJ 07083 RE: The tariff classification of a barware set from China Dear Ms. Bonadonna: In your letter dated July 26, 2006, you requested a tariff classification ruling. A representative sample was submitted and will be returned to you as requested. The merchandise designated in your letter as vender style number 3762, consists of an 11-piece barware set in a fitted PVC (faux leather) case. The set includes 4 glasses, 1 glass shaker, 4 stainless steel olive picks, 1 stainless steel strainer and 1 stainless steel jigger. Classification of the 11-piece barware set is determined by the item within the set that gives this merchandise its essential character. The essential character of this set is imparted by the glass shaker. It is the central piece and focus of the set when the merchandise is being used to make a cocktail.  You indicated in your letter that the unit value of the glass shaker is over $0.30 but not over $3.00. In your letter you indicated your opinion that this merchandise should be classified in subheading 7013.29.2000, Harmonized Tariff Schedule of the United States (HTSUS), under the provision for drinking glasses. However, the product that imparts the essential character to the set is a glass shaker, not a drinking glass. Therefore the product cannot be classified in subheading 7013.29.2000, HTSUS. The applicable subheading for the barware set will be 7013.39.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics… other…other… valued not over three dollars each. The rate of duty will be 22.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division