CLA-2-44:RR:NC:2:230 C87704
0712.90.6500; 0712.90.8080; 0904.12.0000;
0904.20.6090; 0909.20.0000;
0910.91.0000; 0910.99.4000; 2103.90.8000
Mr. Brett Ian Harris
Grunfeld, Desiderio, Lebowitz & Silverman
245 Park Avenue, 33rd floor
New York, NY 10167-3397
RE: The tariff classification of a wooden birdhouse cabinet with
spices in glass storage jars from China
Dear Mr. Harris:
In your letter dated May 11, 1998, on behalf of your client,
Shonfeld's (USA) Inc., you requested a tariff classification
ruling.
The ruling was requested on a product called a Wooden
Birdhouse with Spices, Item No. ch-1002. A sample was submitted,
which will be returned to you as you requested. The sample
consists of a wooden cabinet measuring approximately 17-3/4
inches high by 11-3/4 inches wide by 4-3/4 inches deep. The
cabinet is styled like a birdhouse with the top of the cabinet in
the form of an A-frame shape roof and with a birdhole in the
front under the eaves. The cabinet has a hinged door which opens
to three shelves each holding four glass storage jars filled with
various spices and seasonings. The cabinet is designed to stand
on a counter or shelf. The glass storage jars have cork stopper
lids and are about 3 inches high and 2-1/2 inches round in the
middle. Cardboard inserts are placed between the jars and the
back of the cabinet to fill up the extra space on the 4-1/4 inch
wide shelves. The relative values of the constituent components
are stated to be $3.70 for the cabinet, $0.64 for the glass jars,
$0.87 for the spices and $0.16 for the cork.
You believe that Item ch-1002 is a composite good because it
is a wooden spice cabinet complete with twelve glass jars filled
with spices. In addition, you believe that the essential
character of this item is imparted by the wooden birdhouse
cabinet based on the value and the visual impact.
Classification of goods under the Harmonized Tariff Schedule
of the United States (HTSUS) is made in accordance with the
General Rules of Interpretation (GRIs). GRI 3(b) provides for
the classification of mixtures, composite goods consisting of
different materials or made up of different components, and goods
put up in sets for retail sale. The Explanatory Notes (EN) to
the HTS constitute the official interpretation of the tariff at
the international level. The EN for GRI 3(b) define the term
"composite good" as follows:
For the purposes of this Rule, composite goods made
up of different components shall be taken to mean
not only those in which the components are attached
to each other to form a practically inseparable whole
but also those with separable components, provided
these components are adapted one to the other and are
mutually complementary and that together they form a
whole which would not normally be offered for sale in
separate parts.
The item being classified consists of three separable
components packed together - the wooden birdhouse cabinet, the
glass jars (complete with cork lids) and the spices. The glass
jars are filled with the spices and put in the wooden cabinet.
They can be used together and can be considered to be mutually
complementary. However, the item does not meet the other two
important requirements of a composite good.
First, the glass jars and the cabinet are not specially
fitted or adapted to each other. The cabinet has plain wooden
shelves that are twice the width of the jars. In packing the two
components together, a cardboard insert is required to hold them
in place.
Second, the wooden cabinet is similar to a small curio
cabinet suitable for holding knick knacks. It is not similar to
an ordinary spice rack consisting of a specially designed frame
suitable only for holding certain spice jars. The wooden
birdhouse cabinet can be used to hold a variety of small articles
and is the kind of cabinet generally sold separately. Thus, the
components of item ch-1002 do not form a whole which would not
normally be offered for sale in separate parts.
The wooden birdhouse cabinet, the glass storage jars and the
spices do not make up a composite good. Therefore, each
component is classifiable separately.
The applicable subheading for the wooden birdhouse cabinet
will be 4420.90.8000, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), which provides for wooden articles of
furniture not falling within chapter 94. The rate of duty will
be 3.6 percent ad valorem.
The applicable subheading for the glass storage jars will be
7013.39.2000, HTSUSA, which provides for glassware of a kind used
for table or kitchen purposes; other; other; valued not over
three dollars each. The rate of duty will be 27 percent ad
valorem.
The applicable subheadings and rates of duty for the spices
and seasonings, as listed in your letter, will be as follows:
1) Black pepper blend 0904.12.0000 Free
(assumed 45g pepper,
45g salt)
2) Minced onion 0712.20.4000 22.5
percent
3) Mustard seed blend 2103.90.8000 6.8
percent
(28g mustard seed,
9g minced onion,
9g crushed red pepper)
4) Curry blend 0910.91.0000 2.3
percent
(11g curry powder,
80g salt, 11g fennel seed)
5) Crushed red pepper 0904.20.6090 3.5
cents/kg
6) Mixed vegetable seasoning 1 0712.90.8080 9.9
percent
(6g green onion, 6g carrot)
7) Oregano flakes 0910.99.4000 3.4
percent
8) Sesame-coriander mix 2103.90.8000 6.8
percent
(20g sesame seeds,
6g coriander flakes)
9) Pepper-onion mix 2103.90.8000 6.8
percent
(23g minced onion,
3g black peppercorns,
3g crushed red pepper)
10) Mixed vegetable seasoning 2 0712.90.8080 9.9
percent
(8g red bell pepper,
8g green bell pepper,
8g minced onion)
11) Coriander seeds 0909.20.0000 Free
12) Parsley flakes 0712.90.6500 4.5
percent
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 Paul
Garretto at 212-466-5779.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division