The tariff classification of a “Wine Caddy” from India.

N299384 August 8, 2018 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Ms. Hailey Yonker HSNi 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a “Wine Caddy” from India. Dear Ms. Yonker: In your letter dated July13, 2018, on behalf of Cinmar, you requested a tariff classification ruling. You submitted a sample of an item identified as a “Wine Caddy,” item number FRO009, which consists of a ceramic, wood and iron serving piece. The item is a multi-tiered piece with a circular mango wood base carved out to accept four shaped dishes made of earthenware ceramic that fit around the perimeter and one oval dish in the center. These dishes would hold small food items like appetizers. An iron loop handle extends up from the wood base where it is bolted onto the underside of the wood. Midway up the handle is an oval shaped aperture of iron, which also holds another oval dish similar to the one below it. Extending up from this iron oval are four arms with scrolled ends suitable for holding wine glasses upside down by the stems. When not carrying the two oval dishes in the center, the piece can carry two wine bottles and four wine glasses. There is another flat circular mango wood piece with a slot that fits over the handle at the top of the item. This flat piece seems to perform no function related to the piece. It is possibly just decorative, and can be used as a top when the item is carrying wine. The item measures approximately 14.96” in diameter and 17.32” in height. The item under consideration is a composite article that is comprised of earthenware ceramic dishes, wood and iron. The ceramic, wood and iron components are classified in different headings.  Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order.  GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.  Since no one heading in the tariff schedules covers the ceramic, wood and iron components of the “Wine Caddy” in combination, GRI 1 cannot be used as a basis for classification.  GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component, which gives them their essential character.  As the “Wine Caddy” is a composite good, we must apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. Although referred to as a “Wine Caddy,” the earthenware ceramic dishes perform the primary role of displaying and serving the food items. The iron handle and wood base perform the subordinate role of supporting the dishes. The base is specially carved out to hold the dishes securely in place even if the center is being utilized to caddy wine bottles. It is the opinion of this office that the earthenware ceramic dishes provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the “Wine Caddy” item number FRO009 will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware…other than of porcelain or china: tableware and kitchenware: other: other: other: other…suitable for food or drink contact.” The rate of duty will be 9.8 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 the 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