CLA-2-39:OT:RR:NC:N2:421
Mr. Charles Hoch
Eyce LLC
6050 East 58th Avenue, Unit E
Commerce City, CO 80022
RE: The tariff classification of a water pipe ice mold kit and parts from China
Dear Mr. Hoch:
In your letter dated March 10, 2014, you requested a tariff classification ruling.
Descriptive literature was included with your request. The item, marketed as the “Eyce Mold and Accessory Kit,” is a kit used to mold water pipes out of ice. You describe it as a novelty smoking accessory and your website markets this for use with tobacco products. The main component of the kit is a cylindrical silicone plastic mold designed to be filled with regular tap water and frozen to form the body of the water pipe. The kit includes a core pin, mouth piece, stand and grommet with down stem, all made of plastics, and a stem made of aluminum. The mouth piece is placed at the bottom of the mold so that it attaches to the pipe as the water freezes. The core pin is inserted into the angled hole in the mold so that it forms an angled opening at the side of the pipe. A silicone stand is fitted to the top of the mold after it is filled with water and forms an attached bottom stand when the pipe is unmolded. After unmolding, the core pin is removed from the ice and the grommet with down stem is fitted into the angled hole that was formed. The aluminum stem is inserted into the down stem of the grommet and remains there during use. The components will be imported both packed for retail sale at the time of importation and as spare parts.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the water pipe ice mold kit to be a set for tariff classification purposes, with the essential character imparted by the silicone mold.
The applicable subheading for the Eycemold kit, as well as for separately imported silicone molds or plastic core pins, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for separately imported plastic stands, mouth pieces or grommets with down stems will be 9614.00.9890, HTSUS, which provides for smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof: other: other…other. The rate of duty will be 0.5 cents each plus 3% 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/.
Your inquiry does not provide enough information for us to give a classification ruling on aluminum stems imported separately. Your request for a classification ruling must specify the aluminum alloy chemistry and the aluminum alloy series designation number. Explain how the tube is produced and specify whether it is formed by extrusion. Provide the dimensions of the tube as imported. Provide a sample, if available. If no sample is available provide clear pictures of each end of the tube.
When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include a copy of your original request and a copy of this letter.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division