CLA-2-44:OT:RR:NC:N5:130
Ms. Martha Stella Evans
Toneleria Nacional USA Inc. dba TN Coopers
21481 8th St East
Sonoma, CA 95476
RE: The tariff classification of Zig Zag “acacia” barrel inserts from Chile
Dear Ms. Evans:
In your letter, dated April 10, 2025, you requested a binding tariff classification ruling on Zig Zag “acacia”
barrel inserts. Product information and a sample were submitted for our review.
The product under consideration is the Zig Zag “acacia” barrel insert. The product consists of a long,
food-grade, polyethylene mesh sleeve housing 20 “segments” of “acacia” wood, each separated by a small
length of empty sleeve. Each segment consists of two pieces of “acacia” wood sawn lengthwise, each
measuring approximately 25cm long by 3cm wide by 11mm thick. You identify the “acacia” wood as the
species Quercus pseudoacacia. The species is actually Robinia pseudoacacia, or black locust, a nonconiferous
wood. The wood remains in the sleeve and the whole barrel insert is lowered through the bunghole into the
barrel. The small lengths of empty sleeve allow the insert to “zig zag”, or collapse, to fit inside the barrel.
The wood then imparts flavor into the wine.
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.
Because the Zig Zag inserts consist of two components, the wood and the polyethylene mesh, GRI 3 is
considered. 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 Zig Zag inserts consist of two materials, wood
and polypropylene mesh, 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 Zig Zag inserts 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 product.
The applicable subheading for the Zig Zag ?acacia? barrel inserts will be 4407.99.0295, 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: Other: Other nonconiferous. The rate of duty will be free.
Effective April 5, 2025, Executive Orders implemented ?Reciprocal Tariffs.? All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries, including Chile, will be subject to an additional 10 percent ad valorem rate of duty. At the time of
entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in
addition to subheading 4407.99.0295, HTSUS, listed above.
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/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division