CLA-2-45:RR:E:NC:2:230
Mr. Raoul Drapeau
Product Concepts Co.
2410 Luckett Ave.
Vienna, VA 22180
RE: The tariff classification of cork wine stoppers with decorative tops from Italy
Dear Mr. Drapeau:
In your letter dated July 19, 2007 you requested a tariff classification ruling.
The ruling was requested on cork wine stoppers with decorated caps. Photographs and a description of the stoppers were submitted. The stoppers consist of tapered agglomerated cork attached to an enamel glazed clay mushroom shaped top. After the tops are fired and glazed they are decorated with various designs. The cork stoppers are 29 mm long and taper in thickness from 44 mm to 21 mm.
The essential character of the subject wine stoppers, composed of cork and clay, is imparted by the cork because of the role the cork plays in the functioning of this article as a wine bottle stopper. The decorative top is an added secondary feature.
The applicable subheading for the wine stoppers, described above, will be 4504.10.4700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of agglomerated cork: corks, stoppers, disks, wafers and washers, 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 http://www.usitc.gov/tata/hts/.
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 Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division