The tariff classification of wine bottle bags and drawstring bags from Taiwan

N057059 April 14, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of wine bottle bags and drawstring bags from Taiwan Dear Mr. Morse: In your letter dated April 6, 2009, you requested a tariff classification ruling on behalf of your client, Meijer Distribution. The samples will be returned as requested. Styles GH375-60 and GN226-32 are wine bottle bags constructed with an outer surface of 100% man-made textile material. The bags are of a kind normally sold at retail as a gift bags and are similar to items commonly sold as wine bottle gift bags. They are designed to provide storage, protection, portability, and organization to their contents. The bags have a compartment for a single bottle of wine, an open top, and a drawstring closure. The bags are of durable construction and capable of repetitive use. They are both unlined and measure approximately 6” (W) x 11” (L). Styles GP054-07 and GF182-77 are drawstring bags constructed of 100% man-made textile material. Each bag has a main compartment and a drawstring closure. They are designed to provide storage, organization and portability to their contents. The bags are of a durable construction and suitable for repetitive use. They are unlined and measure approximately 6" (W) x 8.5" (L). The applicable subheading for styles GH375-60, GN226-32, GP054-07, and GF182-77 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/. 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