The tariff classification of bottle cases, products of China

NY B82108 March 13, 1997 CLA-2-42:RR:NC:WA:341 B82108 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Mr. Brian F Walsh Barnes Richardson & Colburn 200 east Randolf Dr. Suite 7920 chicago, Il. 60601 RE: The tariff classification of bottle cases, products of China Dear Mr. Walsh: In your letter dated February 10, 1997, you requested a classification ruling. You have requested a ruling regarding four items which you have referred to as " Bottle Wraps ". The samples are identified by sewn in labels which indicate item number 1164 of which one each is designed to contain a 1/2 gallon, one gallon, 1 liter and 1 1/2 liters beverage container. The one liter container has a composition of a plastic sheeting material on the front and man-made textile material on the rear. The plastic sheeting imparts the essential character. The interior is lined with a felt like textile material. The remaining three containers are composed of an exterior of plastic sheeting. The 1/2 and one gallon containers have an inner lining of a foam material and a backing of plastic sheeting. The 1 1/2 liter container has a felt like textile material lining. Each item is designed to be carried with the person by means of an adjustable woven nylon shoulder strap and each secure the beverage container by means of a nylon coil zipper closure. The bottle carriers are not imported with the beverage container. The Court of International Trade (CIT) in Totes, Inc. vs United States, Slip OP 94-154, found that articles which have the characteristics of the articles of Heading 4202, Harmonized Tariff Schedules of the United States, Annotated (HTSUSA), taken as a whole, are classifiable in that Heading. The court noted that containers which possess the characteristics of storage, protection, organization and, in some instances, portability, are articles which are of a kind similar to those of Heading 4202. Heading 4202, HTSUSA, reflects such exemplars as " bottle cases" sheaths, holsters, and other specially shaped or fitted containers designed to contain a specific article. The four samples identified as style 1164, " Bottle Wrap " are containers of a kind similar to such articles. The bottle carriers are considered to be of a sheeting of plastic with an outer surface of a sheeting of plastic. Each item is classified within tariff number 4202.92.9060 which provides, in part, for other containers, Other, with outer surface of sheeting of plastic or of textile materials, other, other, other. The rate of duty is 19.3 percent ad valorem. 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 Kevin Gorman at 212-466-5893. Sincerely, Paul K Schwartz Chief, Wearing Apparel Branch National Commodity Specialist Division