CLA-2-42:RR:NC:N3:341

Marie Russo Chanley
William Grant & Sons, Inc.
130 Fieldcrest Avenue, Raritan Center
Edison, New Jersey 08837

RE: The tariff classification of a bottle bag from China

Dear Ms. Russo-Chanley:

In your letter dated May 24, 2007, you requested a tariff classification ruling. Your sample will be returned as requested.

A style number was not provided with the submitted sample. It is a bottle bag that is cylindrical in shape and is constructed with an outer surface of reinforced polyvinyl chloride (PVC) plastic sheeting. It is a specially shaped and fitted case designed to contain one bottle. The bottle bag features a textile lined interior, one carrying strap, and lid. It measures 7.5" high and has a 4" diameter base.

In your letter, you suggest classification under 4202.92.0807, Harmonized Tariff Schedule of the United States, (HTSUS), which provides insulated food or beverage bags, with outer surface of textile materials. However, the bag is not designed or suitable for maintaining the temperature or food or beverages.

The applicable subheading for the bottle holder will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of plastic sheeting material. The duty rate 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 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division