The tariff classification of a bar set consisting of a fitted wooden wine bottle box with various wine bottle accessories from China

N010816 June 7, 2007 CLA-2-44:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.6500 Ms. Rita Pitts Dillard’s, Inc. 1600 Cantrell Road Little Rock, AR 72201 RE: The tariff classification of a bar set consisting of a fitted wooden wine bottle box with various wine bottle accessories from China Dear Ms. Pitts: In your letter dated May 2, 2007 you requested a tariff classification ruling. The ruling was requested on a product identified as a Bar Set. A sample of the product was submitted with your initial request dated February 15, 2007. The sample will be returned to you as you requested. The Bar Set consists of a fitted wooden box that is designed to hold a bottle of wine and that has five wine bottle accessories attached to its inner lid. The box measures approximately 14-1/4” long x 4-1/4” wide x 4-3/4” high. It is made of sturdy 5/16” thick wood and is finished with a printed, stained and coated exterior. It has a hinged lid and a metal clasp closure. The interior of the box is fitted with two panels shaped to hold a wine bottle. The bottom of the interior is lined with a felt covered fabric. Attached to the interior of the lid is a molded foam insert shaped to hold five bar accessories used for opening and serving a wine bottle. The accessories consist of a stainless steel and rubber pourer, a stainless steel corkscrew with a knife attachment, a stainless steel and rubber stopper, a zinc and felt bottle ring and a polypropylene and steel bottle opener. The Bar Set will be imported and sold as described, without the wine bottle. The Bar Set will be sold in Dillard’s Home section directly to consumers. The consumers may add their own bottles after purchase. The wooden box is a fancy durable storage container and not mere packing. The wooden wine bottle box and the bar accessories are put up together for a common activity of serving wine. For tariff classification purposes, they constitute “goods put up in sets for retail sale” and will be classified together according to the component that imparts the essential character to the set. A component material value breakdown submitted by you indicates that the value of the box exceeds the value of all of the other components combined. In addition, the fitted wine bottle part of the box comprises more than three-quarters of the area of the box. We find that the essential character of this set is imparted by the wooden wine bottle box. The applicable subheading for the Bar Set, described above, will be 4420.90.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood, lined with textile fabrics. The rate of duty will be free. The sample submitted was not marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division