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N149845 N1 Ruling Active

The tariff classification of a wine bottle tag from China

Issued March 17, 2011 by U.S. Customs and Border Protection.

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N1 N149845 (March 17, 2011)

Tariff classification

HTS codes: 3926.40.0000

Headings: 3926

Product description

The sample included with your request, identified as a wine bottle tag, style JZ#17, is a decorative ornament for a wine bottle. Wine bottle ornaments are generally used to dress up a gift of wine. This ornament consists of a ring measuring 3 inches in inner diameter and 3 ¼ inches in outer diameter designed to fit over the neck of the bottle. A monogram letter measuring 2 ¼ inches in length by 1 ½ inches in width is suspended from the ring. The ring and the monogram letter are constructed of zinc set with imitation plastic gemstones. The sample is being returned as you requested.

CBP rationale

The applicable subheading for the wine bottle tag will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles.

Full text

N149845 March 17, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Marlene Collins Liz Claiborne Inc. One Claiborne Avenue HQ2 7th Floor North Bergen, NJ 07047 RE: The tariff classification of a wine bottle tag from China Dear Ms. Collins: In your letter dated February 18, 2011, you requested a tariff classification ruling. The sample included with your request, identified as a wine bottle tag, style JZ#17, is a decorative ornament for a wine bottle. Wine bottle ornaments are generally used to dress up a gift of wine. This ornament consists of a ring measuring 3 inches in inner diameter and 3 ¼ inches in outer diameter designed to fit over the neck of the bottle. A monogram letter measuring 2 ¼ inches in length by 1 ½ inches in width is suspended from the ring. The ring and the monogram letter are constructed of zinc set with imitation plastic gemstones. The sample is being returned as you requested. The applicable subheading for the wine bottle tag will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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