CLA-2-71:OT:RR:NC:N4:433
Dave Collins
Director, Commercial Operations
721 Logistics, LLC
300 Stevens Drive, Suite 105
Lester, PA 19113
RE: The tariff classification of Whisky Rocks from China.
Dear Mr. Collins:
In your letter dated August 26, 2013, on behalf of The American Belt Company, you requested a tariff classification ruling. A photo was provided.
The photo depicts an item identified as the Whisky Rocks. Whisky Rocks are soapstone cubes meant to be frozen and used instead of ice cubes to keep whisky, vodka and other sprits cold. Nine cubes are packaged per box. Unlike ice cubes, which melt, the soapstone cubes will not dilute the taste of drinks. Online advertising literature indicates that serious Scotch drinkers, who condemn drinking Scotch whisky with ice, can now enjoy their drink cold, without diluting it. These cubes are reusable, simply rinse with water, and re-freeze.
The Explanatory Notes (ENs), which constitute the official interpretation of the Harmonized Tariff Schedule (HTS) at the international level, for Chapter 71, heading 7116 (Articles of natural or cultured pearls, precious and semi-precious stones (natural, synthetic or reconstructed)), state in pertinent part, this heading covers all articles (other than those excluded by Notes 2 (b) and 3 to this Chapter), wholly of natural or cultured pearls, precious or semi-precious stones, or consisting partially of natural or cultured pearls or precious or semi-precious stones, but not containing precious metals or metals clad with precious metal (except as minor constituents). As soapstone is listed as a semiprecious stone in the annex to heading 7103, HTS, we are of the opinion that the cubes made from soapstone are articles falling within the 7116 provision.
The applicable subheading for the Whisky Rocks will be 7116.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): Of precious or semiprecious stones (natural, synthetic or reconstructed): Other: Of semiprecious stones (except rock crystal): Other.” The rate of duty will be 10.5% 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 Neil H. Levy at (646) 733-3036.
Sincerely,
Myles Harmon
Acting Director
National Commodity Specialist Division