The tariff classification of bottle case from China

N021018 January 22, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Randy Gagnon Supremia International, Inc. 103 Morgan Lane, Suite 100 Plainsboro, NJ 08536 RE: The tariff classification of bottle case from China Dear Mr. Gagnon: In your letter dated December 14, 2007, you requested a classification ruling. The sample which you submitted is being returned as requested. A style number was not provided for the submitted sample. It is a bottle case that is specially shaped and fitted to hold one bottle. It is constructed of a paperboard base that is completely covered on the exterior surface with man-made textile material. The front exterior of the case has a clear plastic window. The interior compartment of the case has textile covered foam plastic that is specially shaped to hold one bottle of liquor. Two sets of straps with snaps wrap around the bottle and hold it in place. The top of the bottle holder has one carrying strap. It measures approximately 4.5” (W) x 12.25” (L) x 4” (D). In your letter, you suggest classification under 4202.12.80, Harmonized Tariff Schedule of the United States (HTSUS), which provides trunks, suitcases, attaché cases, briefcases and similar containers, with outer surface of textile materials. However, the bottle case is not one of the named articles under 4202.12.80, HTSUS, nor is it similar to the articles normally classified under that tariff number. The applicable subheading for the bottle holder will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other, with outer surface of textile materials, of man-made fibers. 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/. HTSUS 4202.92.9026 falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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, Robert B. Swierupski Director, National Commodity Specialist Division