Tariff classification of certain case for baby wipes; reconsideration of NY N247516

HQ H257222 April 25, 2016 CLA-2 OT:RR:CTF:TCM H257222 GA CATEGORY: Classification TARIFF NO.: 4202.92.90 HTSUS Mr. Donald Stein Greenberg Traurig, LLP 2101 L Street, N.W., Suite 1000 Washington. D.C. 20037 RE: Tariff classification of certain case for baby wipes; reconsideration of NY N247516 Dear Mr. Stein: In New York Ruling Letter (NY) N247516, U.S. Customs and Border Protection (CBP), issued to your client, Kimberly-Clark Corporation, Inc. on November 19, 2013, a certain refillable plastic case for baby wipes was classified under subheading 4202.99.9000 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides, in pertinent part, for other bags and containers, other, other, other. We have since reviewed NY 247516 and find it to be in error with respect to the description of the subject merchandise and the classification of the case for baby wipes. On March 9, 2016, pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1), as amended by section 623 of Title VI, notice of the proposed action was published in the Customs Bulletin Vol. 50, No. 10. CBP received one comment in support of the notice of revocation from the importer whose merchandise was at issue in NY N247516. In its comment, the importer noted that the proposed revocation as correct because the case for baby wipes at issue was made of plastic sheeting, not molded plastic. FACTS: According to NY N247516, a sample of the instant merchandise was submitted to CBP for classification. The ruling described the subject merchandise as a style G066 two-piece case for baby wipes. The first component is a molded plastic case that is specially shaped and fitted to contain a package of baby wipes. The case opens into halves that snap together on one side. The front of the case has a slide closure for dispensing the wipes. The second component is textile case that is shaped and fitted to contain the molded plastic case. The two components together form a composite good, General Rule Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) noted. The ruling indicated the essential character of the merchandise is imparted by the molded plastic case. This description of the subject merchandise was inaccurate description of the sample you submitted, thereby resulting in a misclassification of the subject merchandise. In your reconsideration request, dated February 19, 2014, you pointed out the error in description and clarified that the subject merchandise is a case that is specially shaped and fitted to contain a package of by baby wipes. It is constructed of plastic sheeting material. The case features a wrist strap, an integral extruded closure, and a flip-top for dispensing the wipes. It is of a durable construction and suitable for repetitive use. Upon visual inspection of the sample you resubmitted, CBP confirms this description of the subject merchandise. ISSUE: What is the proper classification under the HTSUS for the subject merchandise? LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. There is no dispute that the subject merchandise is provided for under heading 4202, HTSUS. Pursuant to GRI 6, each subheading within heading 4202, HTSUS, are considered in order to determine which best describes the merchandise in question. The subheadings under consideration in this case are subheading 4202.92, HTSUS, which provides, in pertinent part, for other containers or cases, with outer surface of sheeting plastics and subheading 4202.99, HTSUS, which covers other containers and cases. There is no dispute that the sample description in ruling NY N247516 was inaccurate. The sample merchandise is not of molded plastic; it is of plastic sheeting. There is no textile in the sample submitted. Furthermore, the sample merchandise is a one-piece case, not a two-piece case. Therefore, the subject merchandise is properly classified under subheading 4202.92, HTSUS, and therefore cannot be classified under the residual subheading 4202.99, HTSUS. HOLDING: By application of GRIs 1 and 6, the case for baby wipes is classifiable under heading 4202, HTSUS, and specifically provided for in subheading 4202.92.90, HTSUS, which provides, in pertinent part for other containers or cases, with outer surface of sheeting of plastic. The column one, general rate of duty is 17.6 percent ad valorem. Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov. EFFECT ON OTHER RULINGS: NY N247516, dated November 19, 2013, is hereby REVOKED. In accordance with 19. U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division