CLA-2-83:OT:RR:NC:N1:121
Mr. Long Vu
Customs Compliance Manager
Walgreen Co.,
304 Wilmot Road, MS #3163
Deerfield, IL 60015
RE: The tariff classification of decorative wine stoppers from China
Dear Mr. Vu:
In your letter dated August 16, 2018, you requested a tariff classification ruling. The samples you submitted will be returned per your request.
The merchandise under consideration is identified as Walgreens Item Code (WIC) 209022 and 755276 and is described as decorative wine stoppers. WIC 209022 is an assortment of three styles (Flamingo, Pineapple and Palm Tree). WIC 755276 is an assortment of two styles (Pink Heart and Gold Love). For each style of wine stopper, the top decorative portion is made of ceramic. The tapered portion, which will be inserted into the bottle, is made of metal with a plastic stopper around its midpoint.
You suggested classification under 3923.50.0000 Harmonized Tariff Schedule of the United States (HTSUS) which provides for Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Stoppers, lids, caps and other closures. This office disagrees.
The decorative wine stoppers are composed of different components (base metal, ceramic and plastic) and are considered a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In this case, we find that the metal, which comprises the majority of the stopper, imparts the essential character. As such, the decorative wine stoppers are classified by application of GRI 3(b), according to their metal component.
Additionally, this office notes that the Explanatory Notes to Heading 83.09 specifically include metal articles that have plastic fittings: “The heading covers a range of articles of base metal (often with washers or other fittings of plastics, rubber, cork, etc.) used for corking or capsuling drums, barrels, bottles, etc., or for sealing cases or other packages.”
The applicable subheading for the wine stoppers will be 8309.90.0000, HTSUS, which provides for Stoppers, caps and lids, 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 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 Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division