CLA-2-42:OT:RR:NC:N4:441
Ms. Wanda Chin
Berlin Packaging, LLC
525 W. Monroe Street
Chicago, IL 60661
RE: The tariff classification of a bottle case from China
Dear Ms. Chin:
In your letter dated November 21, 2019, which was received in our office on January 10, 2020, you requested a tariff classification ruling. You have submitted a sample, which will be returned to you under separate cover.
The submitted sample, item number BOOSER295041, is a bottle case designed to emulate a book. The interior is specially fitted to hold one bottle of whiskey. The outer surface of the case is plastic sheeting. It measures approximately 10.25 inches (W) by 14.25 inches (L) by 3.5 inches (H.)
In your letter, you suggest that the bottle case is classifiable in subheading 4415.10.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums, of wood; pallets, box-pallets and other load boards, of wood; pallet collars of wood: Cases, boxes, crates, drums and similar packings; cable-drums: Packing boxes and cases with solid sides, lids and bottoms. Subheading 4415.10.3000, HTSUS, however, does not describe the instant item. This subheading provides for cases and boxes used for general packing and transportation purposes. The instant item is not used for packing and transportation; it is a durable, reusable case fitted to hold one bottle of alcohol. Bottle cases are specifically provided for in heading 4202, HTSUS. Note 1(e) to Chapter 44, HTSUS, specifically excludes articles of heading 4202 from being classified in Chapter 44. Therefore, classification of this item in 4415.10.3000, HTSUS, is precluded. You also suggested subheading 3924.90.5650, HTSUS. Goods classifiable in heading 4202 are also excluded from classification in heading 3924 by Chapter 39 note 2(m).
The applicable subheading for the bottle case will be 4202.92.9700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of plastic sheeting material, other, other, other, other. The general rate of duty is 17.6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.9700, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.92.9700, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 World Wide Web at https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division