The tariff classification of a wine box gift set from China

N011542 June 20, 2007 CLA-2-44:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.4500 Ms. Catherine Bonadonna Bed, Bath & Beyond 650 Liberty Ave. Union, NJ 07083 RE: The tariff classification of a wine box gift set from China Dear Ms. Bonadonna: In your letter dated May 21, 2007 you requested a tariff classification ruling. The ruling was requested on a wine box gift set, SKU # 14678190, UPC # 444444815224. Photographs of the product were attached with your request. The product consists of a rectangular wood box designed to hold a wine bottle and fitted with various wine bottle accessories. The box has a sturdy construction and a decorative dark walnut finish on the exterior and interior. It has a hinged lid with a metal clasp closure. Glued to the inside of the lid is a foam insert fitted with five metal accessories used to serve a bottle of wine. The accessories consist of a bottle stopper, a bottle pourer, a drip ring, a foil cutter and a corkscrew. The wine box will be imported together with the accessories, but without the wine bottle. The wine box gift set will be sold together at retail in the condition as imported. The gift set is sold as a fancy storage box for a wine bottle along with the tools necessary to serve the wine bottle. For classification purposes, the wine box gift set constitutes “goods put up in sets for retail sale” and will be classified according to the component that imparts the essential character of the set. You suggested classification of the set in subheading 8309.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other stoppers of base metal. However, we believe that the essential character of this set is imparted by the wood box. A value breakdown submitted by you shows that the value of the box is substantially more than the value of all the accessories combined. The subject box is not mere packing. It is an essential part of this wine box gift set. It is intended to be reused often to hold a bottle of wine and additionally, it is an organized storage container for the wine bottle accessories. The applicable subheading for the wine box gift set, SKU # 14678190, UPC # 444444815224, will be 4420.90.4500, HTSUS, which provides for jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood, not lined with textile fabrics. The rate of duty will be 4.3 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 http://www.usitc.gov/tata/hts/. 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division