CLA-2-73:OT:RR:NC:N1:113
Dennis Morse
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, MI 49504
RE: The tariff classification of a Drink Flask Set
Dear Mr. Morse:
In your letter, dated October 5, 2010 which was received by this office on October 14, 2010, you requested a tariff classification ruling on behalf of your client, Meijer Distribution. The Drink Flask Set (Item #15029) and 13 piece Wine Set (Item #15019) are being returned to you as requested.
The first item concerned is a Drink Flask Set (Item #15029). The set consists of a stainless steel flask, shot glass and a funnel. A wooden box comprised of a medium density fiberboard containing a foam insert is included with the kit. The foam insert is shaped to hold the flask, shot glass and funnel. The wooden box measures 8 ½ inches long by approximately 6 inches wide and 1 ¾ inches deep. The wooden box is used as a packaging container and is used for storage when not in use. For classification purposes, the flask imparts the essential character of the set.
The second item concerned is a 13 piece Wine Set (Item #15019). The set contains a lever corkscrew, vacuum pump wine saver, wine thermometer, 2 wine bottle pourers, 2 wine bottle stoppers, 2 rubber wine bottle stoppers, foil cutter, 2 wine collars and an extra corkscrew worm. A wooden box is used to store the wine accessories when not in use.
The applicable subheading for the Drink Flask Set (Item #15029) will be 7326.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, containers of a kind normally carried on the person, in the pocket or in the handbag. The rate of duty will be 7.8 percent ad valorem.
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 Drink Flask Set, contact National Import Specialist Ann Taub at (646) 733-3018.
Regarding the 13 piece Wine Set (Item #15019), we cannot issue a tariff classification ruling at this time. In order to classify this item, we require additional information. Please provide a cost breakdown, materials and weight breakdown for each item contained in this set. If you have any questions regarding the 13 piece Wine Set, contact National Import Specialist Kathy Campanelli at (646) 733-3021.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division