The tariff classification of a seven-piece polypropylene wine set from Taiwan.
Issued October 23, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.4000
Headings: 3924
GRI rules applied: GRI 3(b)
Product description
The submitted sample is a seven-piece polypropylene wine set identified as stock number 37841. The set consists of four stemmed wine goblets, one bottle stopper, one stainless steel corkscrew with a plastic handle and a party tub/ice bucket. You indicated in a telephone conversation that the articles will be imported packed for retail sale as a set. 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. This office considers the four stemmed wine goblets, bottle stopper, corkscrew and party tub to be a set for tariff classification purposes, with the essential character imparted by the party tub and wine goblets. The samples are returned as you requested.
CBP rationale
The applicable subheading for the seven-piece wine set will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: Other.
Full text
NY I87268 October 23, 2002 CLA-2-39:RR:NC:SP:221 I87268 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Peggy Montonera Sears, Roebuck and Company 3333 Beverly Rd. Hoffman Estates, IL 60179 RE: The tariff classification of a seven-piece polypropylene wine set from Taiwan. Dear Ms. Montonera: In your letter dated October 4, 2002, you requested a classification ruling. The submitted sample is a seven-piece polypropylene wine set identified as stock number 37841. The set consists of four stemmed wine goblets, one bottle stopper, one stainless steel corkscrew with a plastic handle and a party tub/ice bucket. You indicated in a telephone conversation that the articles will be imported packed for retail sale as a set. 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. This office considers the four stemmed wine goblets, bottle stopper, corkscrew and party tub to be a set for tariff classification purposes, with the essential character imparted by the party tub and wine goblets. The samples are returned as you requested. The applicable subheading for the seven-piece wine set will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: Other. The rate of duty will be 3.4 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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