CLA-2-42:OT:RR:NC:N3:441
Lisa Ragan
Lisa Ragan Customs Brokerage
105 Forest Parkway, Suite 400
Forest Park, GA 30297
RE: The tariff classification of a drawstring tire bag from China
Dear Ms. Ragan:
In your letter dated July 21, 2014, you requested a tariff classification ruling on behalf of your client, The Murphy Group Inc. You have submitted a sample, which we are returning to you.
A style number was not provided for the sample submitted. The item is a tire bag with a drawstring closure which you indicate is intended to contain a spare tire while it is placed in the trunk of an automobile. The bag is constructed with an outer surface of 100% woven polypropylene textile material. It is designed to provide storage, protection, and portability to the spare tire. It measures approximately 36” (W) x 48” (H).
You suggested that the tire bag be classified under subheading 8708.70.6060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Road Wheels and parts and accessories thereof: For other vehicles: Parts and accessories: Other.”
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes.
Additional U.S. Note 1 (c) state that “a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for ‘parts’ or ‘parts and accessories’ shall not prevail over a specific provision for such part or accessory.”
Furthermore, the Explanatory Notes to Section XVII state that the “headings apply only to those parts or accessories which comply with all three of the following conditions:
(a) They must not be excluded by the terms of Note 2 to this Section.
(b) They must be suitable for use solely or principally with the articles of Chapters 86 to 88.
(c) They must not be more specifically included elsewhere in the Nomenclature.
Drawstrings bags and similar articles are more specifically provided for elsewhere in the Nomenclature. Therefore, classification of the submitted sample in heading 8708 is precluded.
The applicable subheading for the drawstring bag will be 4202.92.9026, HTSUS, which provides, in part, for other containers and cases, with outer surface of textile materials or sheeting of plastic, other, other, with outer surface of textile materials, of man-made fibers. 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]. If you have any questions specifically on classification of articles within heading 8708 please contact Liana Alvarez at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division