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N077475 N0 Ruling Active

The tariff classification of paper wine bottle carrier from China

Issued October 15, 2009 by U.S. Customs and Border Protection.

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N0 N077475 (October 15, 2009)

Tariff classification

HTS codes: 4823.90.8600

Headings: 4823

Product description

The ruling was requested on a Wine Bottle Carrier, Item Number A071BA00020. A photo, product details and specifications were submitted for our examination. The wine bottle carrier holds six 750 ml wine bottles and is constructed of non-corrugated paperboard. The product details state that the material content by weight is 300 g/m2 facing paper, 127 g/m2 medium (middle) paper and 180 g/m2 liner paper. The item is marketed to retail store clients as packaging for their customers who purchase wine.

CBP rationale

The applicable subheading for the paper wine bottle carrier will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers.

Full text

N077475 October 15, 2009 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.90.8600 Mr. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of paper wine bottle carrier from China Dear Mr. Crago-Edwards: In your letter dated September 25, 2009 you requested a tariff classification ruling. The ruling was requested on a Wine Bottle Carrier, Item Number A071BA00020. A photo, product details and specifications were submitted for our examination. The wine bottle carrier holds six 750 ml wine bottles and is constructed of non-corrugated paperboard. The product details state that the material content by weight is 300 g/m2 facing paper, 127 g/m2 medium (middle) paper and 180 g/m2 liner paper. The item is marketed to retail store clients as packaging for their customers who purchase wine. The applicable subheading for the paper wine bottle carrier will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers. 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 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 Patricia Wilson at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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