CLA-2-45:OT:RR:NC:N1:130
Mr. William Blackwell
Colony Craft Bev/High Wire Distilling Co. LLC
P.O. Box 21198
Charleston, SC 29413
RE: The tariff classification of bottle stopper from Portugal
Dear Mr. Blackwell:
In your letter, dated February 1, 2019, you requested a tariff classification ruling. A sample was submitted for our review and will be retained for reference.
The product under consideration is a bottle stopper constructed of wood and cork. The cylindrical cork component, which measures approximately 3/4” long by 7/8” in diameter, is constructed of agglomerated, ground cork. The cork functions to seal a bottle. The cork is attached to a wooden disk measuring 1 1/4” in diameter and 1/2” in thickness. The wooden disk functions as a grip with which to remove the stopper from a bottle opening.
Tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the principles set forth in the General Rules of Interpretation (GRIs) taken in order. Because the stopper consists of agglomerated cork and wood, each of which is classifiable under a different heading in the HTSUS, GRI 3(b) governs classification. GRI 3(b) states as follows: (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. Because the cork and wood are inseparable, the two form a composite good for tariff purposes. While both the cork and the wood are functional to the stopper, the cork performs the primary function of sealing a bottle. Therefore, we find that the agglomerated cork imparts the essential character of the stopper.
The applicable subheading for the wood and agglomerated cork stopper will be 4504.10.4700, HTSUS, which provides for Agglomerated cork (with or without a binding substance) and
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 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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division