The tariff classification of a caviar server set from Spain and France

NY E86393 September 20, 1999 CLA-2-70:RR:NC:2:226 E86393 CATEGORY: Classification TARIFF NO.: 7013.39.2000 Mr. Joel McClure Restoration Hardware 15 Koch Road Suite J Corte Madera, CA 94925 RE: The tariff classification of a caviar server set from Spain and France Dear Mr. McClure: In your letter dated August 20, 1999, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request. You indicated in your letter that the subject article “Caviar Server” consists of two removable parts: 1) a silver-plated brass outer bowl and 2) a smaller glass bowl that fits inside the outer bowl. You stated that the unit value for the metal outer bowl will be $6.35 and the unit value for the glass component will be $0.50. You further indicated that the silver-plated brass bowl will be manufactured in Spain and the glass component will be manufactured in France. Both items will be packaged together in Spain and then imported into the United States for retail sale. With reference to General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTS), we find the article is a set whose essential character is imparted by the glass component. The glass component contributes the most to its primary function - i.e., holding and/or serving the caviar. The silver-plated brass outer bowl is merely an enhancement. The applicable subheading for the caviar set will be 7013.39.2000, HTS, which provides for glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics (con.): other: other: valued not over $3 each. The rate of duty will be 26.2 percent ad valorem. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. §1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. §1304 are set forth in Part 134, Customs Regulations (19 C.F.R. Part 134). Under the marking regulations, each component of a set must be marked with the proper country of origin. Thus the country of origin of the silver-plated bowl is Spain and the country of origin of the glass component is France. You may wish to discuss the matter of country of origin marking with the Customs Import Specialist at the proposed port of entry. 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 Jacob Bunin at 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division