The tariff classification of a wine stopper and pourer set from China

N022334 January 29, 2008 CLA-2-83:OT:RR:E:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8309.90.0000 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a wine stopper and pourer set from China Dear Mr. Crago: In your letter dated January 23, 2008, you requested a tariff classification ruling. The merchandise under consideration is described as a “2 Piece Wine Accessory Set,” item number A038GA00614. It consists of a wine stopper measuring 3.5 inches in length and a wine pourer measuring 2.5 inches in length. Both items are made of 80 percent zinc alloy, 15 percent stainless steel and 5 percent plastic by weight. You state in your letter that they are packaged together ready for retail sale prior to importation. A value breakdown indicates that the cost of the stopper is slightly higher than the cost of the pourer. The applicable subheading for the wine accessory set will be 8309.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories and parts thereof, of base metal, other. The rate of duty will be 2.6 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division