CLA-2-42:OT:RR:NC:N4:441
Ronald Detiger
ChillBag USA, LLC
1530 North Foxrun Terrace
Inverness, FL 34453
RE: The tariff classification of bottle bags from China
Dear Mr. Detiger:
In your letter dated December 7, 2009, you requested a tariff classification ruling. Your samples are being retained by our office.
Style numbers were not provided for the three samples submitted. Each item is a bottle bag constructed of 100% polyvinyl chloride (PVC) plastic sheeting. You have indicated that the bags are 0.5 millimeters in thickness, which is equivalent to 19.69 mils. The bags are suitable for prolonged use and designed to provide storage, protection, portability and storage to one bottle. The bags feature a top opening with no means of closure and double carrying handles. They measure approximately 10” (H) x 4.5” (W) x 4” (D).
You suggest classification of the bags in 3923.21, Harmonized Tariff Schedule of the United States (HTSUS), as retail packaging bags. However, Customs and Border Protection has repeatedly ruled that the articles of heading 3923 are those that are used in the conveyance or packing of bulk goods and commercial goods, not items in the possession of the consumer. These bags are not used for retail packaging of bottles, but may be used by the consumer to hold and carry a bottle that is the possession of the consumer. In addition, chapter 39 legal note 2(m) excludes articles that are provided for in heading 4202 from classification in any of the provisions of chapter 39, even if they are otherwise described in one of those provisions.
The applicable subheading for the bottle bags will be 4202.92.9060, 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