CLA-2-85:OT:RR:NC:N4 410
Joseph Kenny
Geodis USA LLC
One CVS Dr., Mail Code 5055 Woonsocket, RI 02895
RE: The tariff classification of an electric wine opener from China
Dear Mr. Kenny:
In your letter dated May 12, 2023, you requested a tariff classification ruling on behalf of CVS Pharmacy Inc. Descriptive literature and product pictures were submitted for our review.
The merchandise is identified as Wine Opener, item 703164. The wine opener has a cylindrical housing measuring approximately 9” high and 3” in diameter containing an electric motor inside. It weighs approximately 0.26 kg and is intended to be used in the home to remove the cork from a wine bottle.
The Wine Opener includes a cork screw and a foil cutter. The foil cutter is a steel blade inside a plastic housing, which is placed on the top of the wine bottle and turned to cut the foil or plastic cover on the cork that is inside the bottle. It is designed to fit onto the bottom of the corkscrew to provide easy storage. The corkscrew has a stainless steel screw mechanism in a plastic body. The screw is turned and cork lifted by a battery powered mechanism that uses 2 AA batteries.
In your request, you questioned whether this product would be like the set ruled upon in New York ruling (NY) N254161, dated June 26, 2014, which was classified under subheading 8210.00.0000, Harmonized Tariff Schedule of the United States (HTSUS). For reference, this subheading provides for “hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink, and base metal parts thereof.” The only similarity would be we agree that the corkscrew would impart the essential character, General Rule of Interpretation 3(b) noted, though it would not be classified under subheading 8210.00.0000, HTSUS. We point to the heading language that clearly excludes articles that are not “hand-operated and mechanical.” Further, we look to the Harmonized Commodity Description and Coding System Explanatory Notes (ENs), which constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. As per the ENs, heading 8210 covers “non electric mechanical appliances, generally hand operated, not exceeding 10 kg in weight, used in the preparation, serving or conditioning of food or drink.” As the battery-powered corkscrew features an electric motor, it would not be appropriately classified under subheading 8210.00.0000, HTSUS, per the heading language and the guidance provided by the ENs. Instead, we point you to NY N026294, dated April 28, 2008, which classified a similar electric wine opener in heading 8509.
The applicable subheading for the Wine Opener, item 703164, will be 8509.80.5095, HTSUS, which provides for electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508, other appliances, other, other. The rate of duty will be 4.2 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division