The tariff classification of a “whiskey stone” set from China.

N295429 April 2, 2018 CLA-2-73:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 7323.93.0080 Mr. George Roy Relatado Manly Thing Ltd Kemp House 160 City Road London EC1V 2NX United Kingdom RE: The tariff classification of a “whiskey stone” set from China. Dear Mr. Relatado: In your letter dated March 13, 2018, you requested a tariff classification ruling. You have submitted a photograph and detailed description of a set of eight stainless steel “whiskey stones,” tongs and a small velvet drawstring pouch identified as style number X001NVWFP9. The “whiskey stones” are to be used instead of ice cubes to chill beverages like whiskey, wine or other spirits without diluting the taste. The tongs with silicone grippers are used to place the steel “whiskey stones” inside the drinking glass without damage to the glass and the velvet pouch is used to store the reusable “whiskey stones” in the refrigerator awaiting their next use. The items will be packaged together for retail sale and used together to serve beverages. 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 GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist 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. 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 the 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. In this case, the “whiskey stones” impart the essential character of the set. The applicable subheading for style number X001NVWFP9 will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of…steel…: other: of stainless steel…other. The rate of duty will be 2 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 https://hts.usitc.gov/current. 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 Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division