The tariff classification of cork wine stoppers with decorative tops from Italy
Issued August 17, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4504.10.4700
Headings: 4504
Product description
The stoppers consist of tapered agglomerated cork attached to an enamel glazed clay mushroom shaped top. After the tops are fired and glazed they are decorated with various designs. The cork stoppers are 29 mm long and taper in thickness from 44 mm to 21 mm. The essential character of the subject wine stoppers, composed of cork and clay, is imparted by the cork because of the role the cork plays in the functioning of this article as a wine bottle stopper. The decorative top is an added secondary feature.
CBP rationale
The applicable subheading for the wine stoppers, described above, will be 4504.10.4700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of agglomerated cork: corks, stoppers, disks, wafers and washers, other.
Full text
N014568 August 17, 2007 CLA-2-45:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4504.10.4700 Mr. Raoul Drapeau Product Concepts Co. 2410 Luckett Ave. Vienna, VA 22180 RE: The tariff classification of cork wine stoppers with decorative tops from Italy Dear Mr. Drapeau: In your letter dated July 19, 2007 you requested a tariff classification ruling. The ruling was requested on cork wine stoppers with decorated caps. Photographs and a description of the stoppers were submitted. The stoppers consist of tapered agglomerated cork attached to an enamel glazed clay mushroom shaped top. After the tops are fired and glazed they are decorated with various designs. The cork stoppers are 29 mm long and taper in thickness from 44 mm to 21 mm. The essential character of the subject wine stoppers, composed of cork and clay, is imparted by the cork because of the role the cork plays in the functioning of this article as a wine bottle stopper. The decorative top is an added secondary feature. The applicable subheading for the wine stoppers, described above, will be 4504.10.4700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of agglomerated cork: corks, stoppers, disks, wafers and washers, other. The rate of duty will be free. 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
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Tariff classification of solid cork disks Dear Mr. Gnann: This letter is in reply to your correspondence of June 4, 2003, to the National Commodity Specialists Division, New York, NY in which you request a binding ruling of the tariff classification of solid cork disks under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The matter was referred to this office for a response. Samples were submitted for our examination. FACTS: The samples you have submitted are solid natural cork or agglomerated cork. You state the discs are typically 1.25" in diameter x 0.50" thick and are labeled as "rings." However, the samples you have submitted measure 1 ¼" by ¼", 1 1/8" by ¼", and 1 ¼" by ½". ISSUE: What is the classification of the above-described natural and agglomerated cork articles?LAW AND ANALYSIS: Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined acco
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