The tariff classification of a wine funnel from China.

NY R01385 February 11, 2005 CLA-2-73:RR:NC:N1:113 R01385 CATEGORY: Classification TARIFF NO.: 7323.93.0060 Mr. Richard Lee Jones John S. James Co. 2702 Azalea Drive Charleston, SC 29405 RE: The tariff classification of a wine funnel from China. Dear Mr. Jones: In your letter dated February 3., 2005, you requested a ruling on behalf of Le Creuset of America on tariff classification. The merchandise is the Screwpull Wine Funnel and Stand, item WA-108. The wine funnel contains fine-mesh filters that remove the sediment and impurities from wine. Its curved spout allows for aeration of the wine. The funnel comes with a stand for storage. The applicable subheading for this product will be 7323.93.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, of stainless steel cooking and kitchen ware, other, kitchen ware. The general rate of duty will be 2 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division