CLA-2-74:RR:NC:N1:121 R02672
Ms. Shirley Schmidt
Pier 1 Imports
100 Pier 1 Place, Level 16
Fort Worth, TX 76102
RE: The tariff classification of a bar set from India
Dear Ms. Schmidt:
In your letter, dated October 11, 2005, you requested a tariff classification ruling.
The merchandise is a bar set consisting of a brass stand, which holds a strainer, a corkscrew, a bottle opener and a jigger. The handle of each piece is composed of an iron support stud covered with bone from a domesticated buffalo. The strainer is composed of 10% iron, 15% bone and 75% brass by weight. The jigger is composed of 7% iron, 10% bone and 83% brass by weight. The corkscrew is composed of 15% iron, 20% bone, 15% stainless steel and 50% brass by weight. The bottle opener is composed of 15% iron, 24% bone, 15% stainless steel and 46% brass by weight. The stand is made of 100% brass. The brass composition for each piece is 55% copper and 45% zinc by weight. All pieces are polished and coated with nickel electroplating. The value breakdown for the bar set is $5.60 brass, $0.10 iron, $1.70 bone and $0.60 stainless steel.
The Explanatory Notes (EN) describe the term “goods put up in sets for retail sale” in Rule 3(b) part (X). The bar set meets all three requirements for a set: it consists of at least two different articles which are, prima facie, classifiable in different headings; it consists of products or articles put up together to meet a particular need or carry out a specific activity; and it is put up in a manner suitable for sale directly to users without repacking. EN Rule 3(b) also explains that the essential character of a set may be derived, not simply from each individual component, but also by components taken together. In this instance, the bulk of the components are classifiable under the same heading as household articles.
The applicable subheading for the bar set will be 7418.19.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of copper…other, of copper-zinc base alloys (brass), cooking and kitchen ware. The rate of duty will be 3 percent ad valorem.
You also request the tariff classification of each piece individually. The applicable subheading for the jigger, the strainer and the stand will be 7418.19.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of copper…other, of copper-zinc base alloys (brass), cooking and kitchen ware. The rate of duty will be 3 percent ad valorem.
The applicable subheading for the corkscrew and the bottle opener will be 8205.51.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for hand tools (including glass cutters) not elsewhere specified or included…other hand tools (including glass cutters) and parts thereof, household tools, and parts thereof, of copper. The rate of duty will be free.
Articles classifiable under subheading 7418.19.2030, HTS, which are products of India are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
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 Barbara Kaiser at 646-733-3024.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division