The tariff classification of a 13-piece wine set from China

N135364 December 28, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.4500 Mr. Dennis Morse BDP International 2721 Walker Ave. NW Grand Rapids, MI 49504 RE: The tariff classification of a 13-piece wine set from China Dear Mr. Morse: In your letter dated November 18, 2010 you requested a tariff classification ruling. The ruling was requested on a 13-piece wine set, item # 15019. A sample of the set was submitted and will be returned to you, as requested. The product consists of a rectangular, medium density fiberboard (MDF) box, measuring 11 1/4 inches (L) x 8 3/4 inches (W) x 5 3/8 inches (H), containing 13 wine-related accessories. The box has a hinged lid and front drawer, and inside are foam inserts shaped specifically to hold the accessories, which include a metal corkscrew with lever and grip handles, a vacuum pump, a thermometer, two bottle pourers, two rubber wine bottle stoppers, two metal wine bottle stoppers, a foil cutter, two wine collars, and an additional corkscrew bit. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and coding System at the international level. Explanatory Note X to General Rule of Interpretation (GRI) 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consists of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. The wine set constitutes a set for classification purposes. The set contains multiple articles that are classifiable in different headings, and which are used for carrying out the activity of serving a bottle of wine. The set is put up for retail sale, as demonstrated by the product’s packaging. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. Although each of the accessories performs a function in the serving of wine, there is no one accessory in the set which has a predominant role in that activity. Because no component imparts the set’s essential character with respect to material or role, the value and weight of the components are considered. The value breakdown submitted with your ruling request shows that the value of the box exceeds the value of each separate metal accessory. The box also has a greater weight than any component of the set. Additionally, the box is a durable element of the set which is key to the set’s consumer appeal. The 13-piece wine set will thus be classifiable as the wooden case, in accordance with GRI 3(b). The applicable subheading for the 13-piece wine set will be 4420.90.4500, 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, not lined with textile fabrics. The rate of duty will be 4.3 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division