CLA-2-70:OT:RR:NC:N1:126
Patricia A. Farrell
Export Import Services Incorporated
One Bethany Rd., Bldg. 5, Suite 61
Hazlet, NJ 07730
RE: The tariff classification of glass stemware set from France
Dear Ms. Farrell:
In your letter dated December 6, 2018, on behalf of your client, ARC International North America, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request and will be returned to you.
The merchandise under consideration is referred to as “Drinkware Kit - Plastic Carrier, Glass Wine Glass with Plastic Stems”. The set includes four glass wine goblets and four glass flutes with eight attachable glass bottoms and plastic stems. The wine goblets, flutes, and bottoms are made of clear soda lime glass and have attachable multi-colored plastic stems. You state in your letter that the country of origin is France. The glass goblet measures approximately 6 ½ inches high by 2 ½ inches in diameter. The glass flute measures approximately 6 ½ inches high by 1 ½ inches in diameter. The “Drinkware Kit - Plastic Carrier, Glass Wine Glass with Plastic Stems” will be sold as a set. A plastic container is included with the kit and is shaped to hold the four glass wine goblets and four glass flutes with eight glass bottoms and plastic stems. It measures approximately 10 inch square by 3 ½ inches deep. The plastic container is used as a packaging container and can be used for storage when not in use. It can be placed in the dishwasher for cleaning the glass stemware. From the information you provided, you state the glass is not pressed and toughened (specially tempered). The value of the glass wine goblet and glass flute with attachable glass bottom and plastic stem is over thirty cents but not over three dollars each.
The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States (HTSUS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs taken in order. The “Drinkware Kit - Plastic Carrier, Glass Wine Glass with Plastic Stems” is a single retail package containing items that are classifiable under two or more different headings of the tariff. The Explanatory Notes represent the official interpretation of the HTSUS at the international level. GRI 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff. GRI 3(b) covers goods put up in sets for retail sale. Explanatory Note X to GRI 3(b) defines “goods put up in sets for retail sale”. Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products 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. The subject merchandise, in our opinion, meets the criteria for sets as the terms are defined in the cited Explanatory Notes. Having determined that the items constitute a set for tariff classification purposes, we must decide the essential character. According to the Explanatory Notes to GRI 3(b), essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. In this case, it is the role of the constituent materials or components in relation to the use of the good that imparts the essential character. In our opinion, the function of the glass wine goblet and glass flute is to allow the user to drink wine or spirits from each stemware drinking glass. Therefore, the glass wine goblet and glass flute impart the essential character of the stemware set.
You have requested classification in 3924.10.4000, HTSUS, as “Tableware, kitchenware, other household articles…..of plastics: Other”. However, as the glass wine goblet and glass flute impart the essential character of the stemware set, classification under subheading 3924.10.4000, HTSUS, would not be appropriate.
In accordance with GRI 3(b), the applicable subheading for the glass stemware set will be 7013.28.2000, HTSUS, which provides for “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purpose (other than that of heading 7010 or 7018): Stemware drinking glasses, other than of glass-ceramics: Other: Other: Valued over $0.30 but not over $3 each.” The general rate of duty will be 22.5 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 the 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 Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division