The tariff classification of bottle bags from China

N263604 April 21, 2015 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Sara Hinst Costco Wholesale Corporation 999 Lake Drive Issaquah, Washington 98027 RE: The tariff classification of bottle bags from China Dear Ms. Hinst: In your letter dated March 31, 2015, you requested a tariff classification ruling. You submitted a sample, which is being returned to you. Item number 995970 consists of three bottle bags, which you referred to as wine totes. One of the bottle bags is constructed with an outer surface of man-made textile material. It is of a durable construction and suitable for repetitive use. It is shaped and fitted to contain one wine bottle. It provides storage, protection, and portability to one bottle. The additional two bags are constructed of paper. You state in your letter that the paper bags are one-time use articles. The three bottle bags are considered to be a set for tariff purposes, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule (HSTUS), noted. The reusable textile bag is the most valuable and durable component of the set. It is the article that will outlast the others. It is also the component that is most likely to prompt the consumer to purchase the set. As such, the essential character of the set is imparted by the reusable bottle bag. In your letter, you have suggested classification of the bottle bags within subheading 6307.90.9889, HTSUS, which provides for other made up textile articles, other. However, Section XI, wherein goods of Heading 6307 are classified, is limited by Legal Note 1(l) that excludes textile goods of Heading 4202, HTSUS. The article is akin to the bottle cases and bags of Heading 4202 and will be classified therein. The applicable subheading for item 995970 will be 4202.92.9026, HTSUS, which provides for bottle cases and similar containers, with outer surface of textile, other, other, other, of man-made textiles. The rate of duty will be 17.6% ad valorem. 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 Vikki Lazaro at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division