CLA-2-44:OT:RR:NC:3:230
Ms. Martha Stella Evans
Toneleria Nacional USA, Inc.
21481 8th St. East
Suite 20C
Sonoma, CA 95476
RE: The tariff classification of Viniblock products from Chile
Dear Ms. Evans:
In your letter, dated December 21, 2016, you requested a binding tariff classification ruling. The ruling was requested on Viniblock wood products. Product information was submitted for our review.
The Viniblock products consist of blocks of French or American oak (Quercus spp.) wood packed in a 10-kg polypropylene infusion mesh bag. You state that the blocks are cut and planed into cube form from wooden staves, and measure approximately 12mm x 10mm x 22mm. The staves are sawn lengthwise along the grain of the wood. The wood is toasted for varying durations to affect wine flavor. The Viniblocks in the mesh bag are packed in a vacuum-sealed, laminated foil package. The product is for exclusive use in flavoring wine.
From photos and product description, it appears that the Viniblocks remain in the mesh bag for use. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRIs will be applied, in the order of their appearance. Neither GRI 1 nor GRI 2 governs the classification of the instant item.
In accordance with the Explanatory Notes for GRI 3(b), the essential character of an item 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 goods. The Viniblocks consist of two materials, wood and polypropylene mesh bags, that are prima facie classifiable in different headings. As such, the item is a composite good within the meaning of GRI 3(b). GRI 3(b) states, in pertinent part:
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
The essential character of the Viniblock products is imparted by the wood, which predominates in weight, quantity, bulk, and use. The wood specifically functions to add flavor to the wine, which is the chief function of the products.
The applicable subheading for the oak Viniblock products will be 4407.91.0063, HTSUS, which provides for Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: Other: Of oak (Quercus spp.): 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 https://hts.usitc.gov/current.
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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division