CLA-2-42:OT:RR:NC:N4:441
Ms. Debbie Anne Bell HSN 1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of a wine bottle case from India
Dear Ms. Bell:
In your letter dated April 7, 2022, you requested a tariff classification ruling. Photos were submitted in lieu of a sample.
The article at issue, item number 175656, is a square-shaped wine bottle case constructed of Medium Density Fiberboard (MDF). In your correspondence, you indicated that the outer surface of the case is constructed of genuine leather. It is shaped and fitted to contain one wine bottle and four wine tools. The wine case provides storage, protection, organization, and portability to the bottle and tools. The article secures with a metal lock closure. It features one top handle. The wine case measures approximately 13.25 inches (L) by 4.5 inches (W) by 4.75 inches (H).
In your ruling request, you ask whether the leather wine bottle case may be classifiable in Heading 4420, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, “Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood.” The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding nor dispositive, the ENs provide a commentary on the scope of HTSUS and are generally indicative of the proper interpretation of these headings. The ENs to Heading 4420 specifically exclude: “Cases for musical instruments or for guns, of wood, and sheaths, cases, boxes and similar containers covered with leather or composition leather, paper or paperboard, vulcanised fibre, sheeting of plastics, or textile materials (Heading 42.02).” The wine bottle case under consideration meets this description and is, therefore, excluded from classification in Heading 4420, and instead is classified in Heading 4202.
The applicable subheading for the wine bottle case will be 4202.91.9090, HTSUS, which provides in part, other containers and cases, with outer surface of leather or of composition leather, other, other. The general rate of duty will be 4.5 percent 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division