United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N012049 - NY N012113 > NY N012083

Previous Ruling Next Ruling
NY N012083

June 13, 2007



TARIFF NO.: 7323.93.0060

Ms. Martha M. De Castro
Bed Bath & Beyond
650 Liberty Avenue
Union, NJ 07083

RE: The tariff classification of a bar tool set from China

Dear Ms. De Castro:

In your letter dated May 30, 2007, you requested a tariff classification ruling.

The merchandise is identified in your letter as the 11-Piece Golf Bag Bar Tool Set, vendor style 327. The set contains a stainless steel shaker with a chrome-plated plastic cover in the shape of a golf ball, 4 chrome-plated plastic olive picks in the shape of golf tees, 4 chrome-plated plastic stirrers in the shape of golf clubs, and 1 zinc alloy bottle opener with a chrome-plated iron corkscrew. The shaker has a capacity of 350 ml. The shaker, olive picks, stirrers, and bottle opener with a corkscrew are packaged together and sold in a miniature golf bag. The body of the golf bag is made of plastic wrapped in polyurethane. The golf bag features chrome-plating around the top and the bottom. The top portion of the miniature golf bag has a stainless steel rim with slots that are specifically fitted and sectioned to accommodate each of the bar tools.

The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States Annotated (HTSUS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs taken in order.

GRI 3(b) covers goods put up in sets for retail sale. Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking.

The subject articles, in our opinion, meet the criteria for sets as the terms are defined. Having determined that the items constitute a set for tariff classification purposes, we must decide the essential character. Essential character may 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. The stainless steel shaker imparts the essential character of the set. Accordingly, the set is classified under heading 7323, HTSUS, which is the heading that applies to the stainless steel shaker.

The applicable subheading for the 11-Piece Golf Bag Bar Tool Set will be 7323.93.0060, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, of stainless steel, cooking and kitchen ware, other, kitchen ware. The rate of duty will be 2 percent ad valorem.

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 http://www.usitc.gov/tata/hts/.

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 Ann Taub at 646-733-3018.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: