CLA-2-45:OT:RR:NC:N1:130
Mr. Stephen Craft
European Bliss, Inc.
708 Virginia St.
El Segundo, CA 90245
RE: The tariff classification of bottle stopper from Germany
Dear Mr. Craft:
In your letter, dated May 6, 2019, you requested a tariff classification ruling. A sample was submitted for our review and will be returned to you, as discussed.
The product under consideration is a custom-designed bottle stopper constructed of plaster of Paris and cork. The cork component, which measures approximately 33mm long, is tapered and measures from 22mm to 14mm in diameter. The cork is constructed of whole, natural cork. The cork functions to seal a bottle. The cork is attached to a plaster of Paris character head which is painted and may be enhanced with textile design elements, such as a hat. The head is decorative and also 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 natural cork and a plaster of Paris figure, 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 plaster elements are inseparable, the two form a composite good for tariff purposes. While both the cork and the plaster are functional to the stopper, the cork performs the primary function of sealing a bottle. Therefore, we find that the natural cork imparts the essential character of the stopper.
The applicable subheading for the plaster of Paris and natural cork stopper will be 4503.10.4000, HTSUS, which provides for Articles of natural cork: Corks and stoppers: Tapered and of a thickness (or length) greater than the maximum diameter: Other: 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