CLA-2-82:OT:RR:NC:1:118
Mr. David Prata
OHL International
At CVS Health
Mail Code 1049
1 CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a Bottle Opener Ring & Can Handle from China
Dear Mr. Prata:
In your letter dated November 7, 2014, on behalf of CVS/pharmacy, you requested a tariff classification ruling. The sample you have submitted is being returned as requested.
The sample, item number 968215, is described as a Bottle Opener Ring & Can Handle. It consists of a stainless steel finger ring that is used to remove bottle caps, and an aluminum handle that is designed to clip onto a 12-ounce beverage can. They are packaged together for retail sale on a cardboard hangtag.
The Bottle Opener Ring & Can Handle are being imported for retail sale packaged together on a cardboard hangtag and consists of articles that are classifiable under two separate headings of the tariff. General Rule of Interpretation (GRI) 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff. GRI 3(b) covers goods put up in sets for retail sale. The Explanatory Notes represent the official interpretation of the Harmonized Tariff Schedule at the international level. Explanatory Note X to GRI 3(b) defines "goods put up in sets for retail sale". Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking. The submitted articles fail, in our opinion, to constitute a set for tariff classification purposes. They meet the criteria of elements (a) and (c) above. However, the articles do not consist of products put up together to meet a particular need or carry out a common specific activity. Having failed as a set in accordance with GRI 3(b), the articles must be classified separately.
In your ruling request you proposed that the can handle is correctly classified in subheading 7615.10.7160 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for cooking and kitchen ware of aluminum. However, we do not agree that this item is correctly classified in the subheading that you have suggested because this item is not used for cooking purposes and is not used in the kitchen.
The applicable subheading for the Bottle Opener Ring will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): kitchen and table implements. The rate of duty will be 3.7% ad valorem.
The applicable subheading for the Can Handle will be 7615.10.9100, HTSUS, which provides for Table, kitchen or other household articles and parts thereof, of aluminum: Other: Other. The rate of duty will be 3.1% 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 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 Anthony Grossi at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division