Classification of "beerskins," bottle covers that keep beverages cold; not classifiable in Heading 6304; classifiable in Heading 6307

HQ 087377 September 20, 1990 CLA-2 CO:R:C:G 087377 CC CATEGORY: Classification TARIFF NO.: 6307.90.9590 Mr. Ken C. Tom President The B-Team Network Inc. #20 5340 Canotek Road Gloucester, Ontario K1J 9C8 RE: Classification of "beerskins," bottle covers that keep beverages cold; not classifiable in Heading 6304; classifiable in Heading 6307 Dear Mr. Tom: This letter is in response to your inquiry of May 22, 1990, requesting tariff classification of bottle covers. Samples were submitted for examination. FACTS: The submitted samples are bottle covers, designated by you as "beerskins." You state that the covers are designed as insulators to keep beverages, especially beer, in cans or bottles cold for a limited time. The side panels are made of ethylene vinyl acetate (EVA) and nylon; the circular bottom is made of neoprene with textile backing. Each bottle cover measures approximately 7 inches in height and has a lengthwise, 5 3/8 inch zipper closure. ISSUE: Whether the submitted merchandise is classifiable in Heading 6304 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 6304, HTSUSA, provides for other furnishing articles. The Explanatory Notes, the official interpretation of the HTSUSA at the international level, state that this heading covers furnishing articles of textile materials, other than those of the preceding heading or of Heading 9404, for use in the home, public buildings, theatres, churches, etc., and similar articles used in ships, railway carriages, aircraft, trailer caravans, motor-cars, etc. The Explanatory Notes also state that these articles include wall hangings and textile furnishings for ceremonies (e.g., weddings or funerals); mosquito nets; bedspreads (but not including bed coverings of Heading 9404); cushion covers, loose covers for furniture, antimacassars; table covers (other than those having the characteristics of floor coverings - see Note 1 to Chapter 57); mantlepiece runners; curtain loops; valances (other than those of Heading 6303). We do not believe that the beerskins, because of their design and function, would normally be used in the home, public buildings, theatres, or churches. They are not of the class or kind of article covered by Heading 6304, according to the Explanatory Notes. Therefore, the submitted merchandise is not classifiable in Heading 6304; instead, it is classified as other made up articles in Heading 6307, HTSUSA. HOLDING: The submitted merchandise is classified under subheading 6307.90.9590, HTSUSA, which provides for other made up articles, other, other, other, other. Articles that meet the definition of "goods originating in the territory of Canada" (see General Note 3(c)(vii)(B), HTSUSA) are subject to reduced rates of duty under the United States- Canada Free Trade Agreement Implementation Act of 1988. If the merchandise constitutes "goods originating in the territory of Canada," the applicable rate of duty is normally 5.6 percent ad valorem (otherwise, the general rate of duty is 7 percent ad valorem). Sincerely, John Durant, Director Commercial Rulings Division