CLA-2-42:OT:RR:NC:N4:441
Robert Doyle
Affliated Customs Brokers Limited
411, rue des Recollets
Montreal, Quebec H2Y 1W3
RE: The tariff classification of a wine bottle bag from China
Dear Mr. Doyle:
In your letter dated January 21, 2010, you requested a tariff classification ruling on behalf of your client, Groupe International Travelway, Inc. Your sample is being retained by our office.
Style RQ15782 is a wine bottle bag constructed with an outer surface of non-woven polypropylene textile material. It is designed to provide storage, protection, portability, and organization to its contents. It has an unlined main compartment with no additional features and two cut-out handles. The bag has a reinforced bottom, is of a durable construction and suitable for prolonged use. It measures approximately 4.5” (W) x 14.5” (L) x 4.5” (D).
In your letter, you suggest subheading 6307.90.9889 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. The bottle bag is more specifically provided for in 4202, HTSUS. Moreover, Section XI, wherein goods of heading 6307 are classified, is limited by Legal Note 1(l) that excludes textile goods of heading 4202, HTSUS.
The applicable subheading for the wine bottle bag will be 4202.92.9026, HTSUS, which provides for other containers and cases, other, with outer surface of textile materials, of man-made fibers. The rate of duty will be 17.6% 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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division