CLA-2-45:RR:NC:SP:230 L89405
Ms. Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019
RE: The tariff classification of a “bottle tote” (gift box), of cork-covered paperboard, from Portugal.
Dear Ms. Davidson:
In your undated letter received here on December 19, 2005, you requested a tariff classification ruling.
A sample identified as a “bottle tube” or “bottle tote,” SKU #911, was submitted for our examination. It is a cylindrical container, approximately 3-5/8” in diameter by 13” in height, consisting of a rigid paperboard tube covered on the exterior with very thin, paper-backed sheeting of natural cork. The bottom is sealed by a glued-in base made of agglomerated cork, while the top features a removable, stopper-like lid of agglomerated cork. A slender loop of leather is attached near the top of the article to act as a handle. You state that the bottle tote is designed to offer “a distinctive way to present a gift of wine.”
For tariff classification purposes, the bottle tote will be regarded as a composite good whose essential character is imparted by the cork, which predominates over the other materials in terms of surface area, texture and appearance. The natural cork, in turn, predominates over the agglomerated cork with respect to those same factors.
Accordingly, the applicable subheading for the #911 “bottle tote” will be 4503.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) articles of natural cork. The rate of duty will be 14%.
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/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division