CLA-2-2:OT:RR:NC:2:234
Ms. Teresa M. Mengali
HDD, LLC
4035 Westside Road
Healdsburg, CA 95448
RE: The tariff classification of paper bottle from England
Dear Ms. Mengali:
In your letter dated October 4, 2012 you requested a tariff classification ruling.
The sample submitted a paper bottle, consists of a paper beverage container which is shaped to resemble a claret wine bottle. The container is constructed of two halves of moulded paper pulp that are glued together during the manufacturing process. At the top of the container’s opening a polyethylene bag is inserted into the container to hold the wine or liquid. A screw cap is fused to the bag and sealed to the top of the container. According to your literature, the paper container will be imported empty into the United States.
Based upon the nature of the components and their use, it is the opinion of this office that no single item imparts the essential character. Therefore classification will be in accordance with GRI 3c, Harmonized Tariff Schedule of the United States (HTSUS), which requires, in part, that the item be classified in the heading which occurs last in numerical order among those which merit equal consideration. In this case the paper container appears last in the tariff.
The applicable subheading for the paper beverage container will be 4819.50.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other packing containers, including record sleeves: Sanitary food and beverage containers. The rate of duty will be free.
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 merchandise is subject to the Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 Albert Gamble at (646) 733-3037.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division