CBP Ruling N217238 — The tariff classification of a barware set from China

Tariff classification

Headings: 8309

GRI rules applied: GRI 3(c)

Product description

described as a “6 piece Barware Set,” item number A038GA00956. It consists of five bar accessories used for opening and serving a bottle of wine, including a zinc alloy wine stopper; a stainless steel two-piece pourer/stopper; a stainless steel wine ring; a stainless steel “Waiter’s Knife,” which combines a knife, corkscrew and bottle opener; and an ABS plastic foil cutter. These accessories are packaged together in an ABS plastic container. The hinged container is shaped like a wine bottle and has molded inserts fitted to hold each accessory. The bar accessories are put up together for the common activity of serving wine. For tariff classification purposes, they constitute "goods put up in sets for retail sale" and will be classified together. Since no component imparts the essential character, per GRI 3(c), the set will be classified in the heading which occurs last in numerical order among those which equally merit consideration.

CBP rationale

The applicable subheading for the barware set will be 8309.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories and parts thereof, of base metal, other.

Full text

N217238 May 21, 2012 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8309.90.0000 Ms. Alice Liu Atico International USA, Inc. 501 S Andrews Ave. Ft. Lauderdale, FL 33301 RE: The tariff classification of a barware set from China Dear Ms. Liu: In your letter dated May 10, 2012, you requested a tariff classification. A picture of the article was submitted with your request. The merchandise under consideration is described as a “6 piece Barware Set,” item number A038GA00956. It consists of five bar accessories used for opening and serving a bottle of wine, including a zinc alloy wine stopper; a stainless steel two-piece pourer/stopper; a stainless steel wine ring; a stainless steel “Waiter’s Knife,” which combines a knife, corkscrew and bottle opener; and an ABS plastic foil cutter. These accessories are packaged together in an ABS plastic container. The hinged container is shaped like a wine bottle and has molded inserts fitted to hold each accessory. The bar accessories are put up together for the common activity of serving wine. For tariff classification purposes, they constitute "goods put up in sets for retail sale" and will be classified together. Since no component imparts the essential character, per GRI 3(c), the set will be classified in the heading which occurs last in numerical order among those which equally merit consideration. The applicable subheading for the barware set will be 8309.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories and parts thereof, of base metal, other. The rate of duty will be 2.6 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 Barbara Kaiser at (646) 733-3024. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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