CLA-2-63:OT:RR:NC:N3:351
Ms. Lesa Hubbard
JC Penney
1320 Stanford Lane
Plano TX 75024
RE: The tariff classification of a textile wine bag and wine stopper from China
Dear Ms. Hubbard:
In your letter dated May 2, 2019, and your follow up letter dated August 20, 2019, you requested a tariff classification ruling.
You submitted three samples, PPK 205488 – Buffalo Check with Reindeer stopper, PPK 207593 – Christmas Bag with Present Stopper and PPK 190222 – Furry Bag with Snowflake Stopper. All bags will be sold with a cardboard insert incorporating a slot to hold a decorative wine stopper, and packaging padding to depict the wine bag holding a bottle of wine. The wine bags measure approximately 14 inches in length, and are sewn along three sides leaving an opening on the top. The opening is closed by a ribbon drawstring featuring textile pom poms on each end. The wine bag, and wine stopper are designed as a gift-wrap for a bottle of wine. They will be returned as requested.
The wine bag and wine stopper are packaged together but do not form a set for tariff purposes, as the wine bag may be used separately from the stopper. Explanatory Note to General Rule of Interpretation 3(b), as noted. As such, each item will be separately classified.
Sample, PPK 205488 – Buffalo Check is composed of an outer shell made up of 60 percent cotton, 40 percent polyester woven fabric and an inner lining composed of 100 percent polyester woven fabric. The inner lining fabric is also sewn onto the top of the wine bag creating a decorative cuff.
Sample, PPK 207593 – Christmas Bag is composed of an outer shell made up of 100 percent acrylic knit fabric and an inner lining composed of 100 percent polyester knit fabric. The inner lining fabric is also sewn onto the top of the wine bag creating a decorative cuff, and a metallic fringe and pom poms are also sewn onto the wine bag creating a decorative pattern.
Sample, PPK 190222 – Furry Bag was described as an outer shell made up of 100 percent polyester woven faux fur fabric and an inner lining composed of 100 percent polyester woven fabric.
In your letter, you suggest that the wine bag may be classified under subheading 4202.92.9100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of sheeting of plastic or of textile materials, other, other, with outer surface of textile materials, of man-made fibers (except jewelry boxes of a kind normally sold at retail with their contents).
We disagree. The wine bags do not possess properties similar to bottle bags which have been classified under heading 4202, HTSUS, and are insubstantial in the sense that they are not designed for travel or to store, protect or organize their contents. They do not have insulation or cushioning which would preserve or protect a wine bottle. These wine bags do not have any features that would facilitate the carrying of a wine bottle. While the bags are capable of re-use, they are designed principally as an alternative for gift wrapping and function as an attractive means for presenting their contents. Your product is composed and assembled from a textile fabric, and there is no specific heading to describe the wine bag; therefore according to the terms of Section XI, Note 7(a), HTSUS, the wine bag is considered "made up" for tariff purposes.
The applicable subheading for the wine bags: PPK 205488 – Buffalo Check, PPK 207593 – Christmas Bag, and PPK 190222 – Furry Bag will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9889, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9889, HTSUS, listed above.
Each of the wine bags are sold along with a wine stopper. This decorative wine stopper comes in three styles – a snowflake, a present and a reindeer. For each style, the top decorative portion and the tapered portion that will be inserted into the bottle are made of zinc. Each wine stopper has a six-ring silicone sheath around its midpoint.
The applicable subheading for the wine stoppers will be 8309.90.0000, HTSUS, which provides for Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers)…and parts thereof, of base metal; Other. The rate of duty will be 2.6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8309.90.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8309.90.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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, please contact National Import Specialist Adleasia Lonesome via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division