CLA-2 OT:RR:CTF:TCM H014041KSH
Robin J. Bowen, Esq.
McDermott Will & Emery
600 13th Street N.W.
Washington, D.C. 20005-3096
RE: Reconsideration of New York Ruling Letter (NY) N011841, dated June 19, 2007; Ruling Correct on Face; New Ruling Based on New Information Submitted; Classification of a bottle case; GRI 5(a).
Dear Ms. Bowen:
This is in response to your letter of July 9, 2007, on behalf of your client William Grant & Sons, Inc., in which you request reconsideration of New York Ruling Letter (NY) N011841, issued on June 19, 2007, concerning the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of a bottle case.
FACTS:
In NY N011841, the bottle case was classified in heading 4202, HTSUS, which provides for in relevant part for “Other containers and cases.” You have provided additional information that was not submitted at the time of the original ruling request. Specifically, you have now stated that the bottle case will be imported with gin. Upon review of the record and the descriptions of the products classified in NY N011841, we find that the ruling is correct on its face. We are, however, treating your request for reconsideration as a request for a new binding ruling as to the tariff classification of the products based on the additional information.
The merchandise at issue is a bottle case that is cylindrical in shape and is constructed with an outer surface of reinforced polyvinyl chloride plastic sheeting. It is specially shaped and fitted to accommodate a 750ml bottle of Hendrick’s Gin. The bottle case measures 7 ½ inches in height with a 4 inch diameter base. The bottle case is imported with the gin and is sold with the gin at retail.
ISSUE:
Whether the bottle case is classified in heading 4202, HTSUS, as an other container or case or heading 2208, HTSUS, pursuant to GRI 5 as gin and geneve.
LAW AND ANALYSIS
Classification of goods under the HTSUS is governed by the General
Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. 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 GRI may then be applied.
The Harmonized Commodity Description and Coding System Explanatory Notes (EN), constitute the official interpretation of the Harmonized Tariff Schedule at the international level. While neither legally binding nor dispositive, the EN provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings.
General Rule of Interpretation (GRI) 5(a), HTSUS, pertains to the tariff
treatment of cases and containers entered with the goods. It provides: In addition to the foregoing provisions, the following rules shall apply in
respect of the goods referred to
therein: (a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character.
Since the bottle bag is presented with the gin, specially shaped and fitted to protect and store the gin, suitable for long-term use, and doesn’t provide the essential character to the whole, the bottle bag is classified pursuant to GRI 5(a) and shall be classified with the gin in heading 2208, HTSUS.
HOLDING:
Pursuant to GRI 5(a), the bottle case is a specially shaped or fitted container and is classified according to its contents, the bottle of gin, under heading 2208, HTSUS. It is provided for in subheading 2208.50.0030 which provides for “Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: Gin and Geneve, In containers each holding not over 4 liters.” The general column one rate of duty is Free. This ruling has no effect on the validity of N011841.
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 internet at www.usitc.gov.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division