CLA-2-84:OT:RR:NC:N1:105
Soojin Jung
Costco Wholesale Corporate
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of a three-piece oil pump and vinegar bottle set from China
Dear Soojin Jung:
In your letter dated April 13, 2022, you requested a tariff classification ruling. A sample of the product was provided.
The item under consideration is described as a three-piece oil pump and vinegar bottle set (item number 1325161). The three bottles are made of soda-lime glass and are neither tempered nor engraved. The caps to the bottles are made of polypropylene and are interchangeable between the three bottles. Two of the caps have an auto close pour spout and one of the bottles has a removable plastic cap covering a simple piston pump spray nozzle. To use the simple piston pump spray nozzle the user will pump the plastic top up and down to create pressure inside the bottle. Once primed, the user removes the plastic top and gently presses their finger down on the top of the pump to spray the oil. To release the pressure, the user unscrews the top before tightening again and replacing the cap. The bottles are intended to hold various types of oil or vinegar.
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 are then applied in order. 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 that when two or more headings each refer to a part of the item in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods. The three-piece oil pump and vinegar bottle set, consists of at least two different articles that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (i.e., dispensing of oil or vinegar). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the item in question is within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component that gives them their essential character. Explanatory Note VIII to GRI 3(b) explains that "[t]he factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of the constituent material in relation to the use of the goods. 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 the competing headings which equally merit consideration.
In your letter you proposed that the three-piece oil pump and vinegar bottle set would be classifiable under subheadings 7013.49.2090, HTSUS, which provides for “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): Glassware used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: Other: Other: Valued not over $3 each...Other”, and 7013.49.5090, HTSUS, which provides for “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): Glassware used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: Other: Other: Other: Valued over $3 but not over $5 each…Other”. We disagree. After examining the three-piece oil pump and vinegar bottle set and the description provided, this office is of the opinion that neither the two glass pouring bottles nor the pump spray nozzle imparts the essential character to the set. Inasmuch as no essential character can be determined, GRI 3(b) does not apply and the determination will be made pursuant to GRI 3(c). Therefore, in accordance with GRI 3(c), the three-piece oil pump and vinegar bottle set will be classified within heading 8424, as it falls last amongst the headings that merit consideration.
Consequently, the applicable subheading for the three-piece oil pump and vinegar bottle set (item number 1325161) will be 8424.20.1000, HTSUS, which provides for “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Spray guns and similar appliances: Simple piston pump sprays and powder bellows.” The general rate of duty will be 2.9% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8424.20.1000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8424.20.1000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division