CLA-2-42:OT:RR:NC:N4:441
Paula Hernandez
Thro Ltd.
181 Freeman Avenue
Islip, New York 11751
RE: The tariff classification of a bottle bag from China
Dear Ms. Hernandez:
In your undated letter, which was received in this office on May 24, 2012, you requested a tariff classification ruling. Your sample will be returned to you.
Style 2142 is a bottle bag constructed of 100% polyester textile material. It is not insulated. The top of the bag has decorative sequin trim. The bag is approximately 3.5” in diameter and 15” high. It has a top opening with a self-fabric tie closure. It is of a durable construction and suitable for repetitive reuse.
You have suggested that the bottle bag be classified under subheading 6307.90.9989, Harmonized Tariff Schedule of the United States (HTSUS). Subheading 6307.90.9989, HTSUS, is a residual provision which provides, in part, for "other made up article of textile materials." Classification of goods within Heading 6307, HTSUS, is subject to Section XI, Legal Note 1(l) which excludes articles of Heading 4202 from any of the Headings of Section XI. As such, if an imported good is of a kind classifiable in Heading 4202, it cannot be classified within Heading 6307, HTSUS. We have examined your sample and determined that it is of a durable construction and suitable for reuse and is akin to the goods of Heading 4202.
The applicable subheading for style 2142 will be 4202.92.9026, HTSUS, which provides for other containers and cases, 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 (646) 733-3041.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division