CLA-2-70:OT:RR:NC:N1:126
Linda Huetger
Frankford Candy, LLC
9300 Ashton Road
Philadelphia, PA 19114
RE: The tariff classification of a glass mug set from China
Dear Ms. Huetger:
In your letter dated March 26, 2018, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request and will be returned to you.
The merchandise under consideration is referred to as an Oreo Dunk Set. The set includes a glass mug, plastic tongs, a plastic cookie holder, and a paper napkin. The glass mug is a drinking glass made of clear soda lime glass with a picture of an Oreo cookie and logo on its front. The glass mug measures approximately 3.74 inches in height by 3.15 inches in diameter and features a handle. The Oreo Dunk Set will be sold in a single pack, which contains one of each item, and in a double pack, which contains two of each item. From the information you provided, the value of the glass mug in each set is over thirty cents but not over three dollars.
The 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. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which 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 article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.
The Oreo Dunk Set is made up of multiple items - a glass mug, plastic tongs, and a plastic cookie holder – that are put up in sets for retail sale. We find that neither the glass mug nor the plastic tongs and plastic cookie holder imparts the essential character of the set. GRI 3(c), HTSUS, directs that in such circumstances the classification will be the heading that appears last in numerical order among those which equally merit consideration. In this particular case, the heading for the glass mug appears last in numerical order of the tariff.
The applicable subheading for the single and double pack Oreo Dunk Set will be, 7013.37.2000, HTSUS, which provides for “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: Other drinking glasses, other than of glass-ceramics: Other: Other: Valued over $0.30 but not over $3 each.” The general rate of duty will be 22.5 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 on the World Wide Web at https://hts.usitc.gov/current.
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 Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division