The tariff classification of a wine bottle bag from China

N272564 March 4, 2016 CLA-2-42:OT:RR:NC:N2:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Ms. Maya Kessler Costco Wholesale 999 Lake Drive Issaquah, Washington 98027 RE: The tariff classification of a wine bottle bag from China Dear Ms. Kessler: In your letter dated February 8, 2016, you requested a tariff classification ruling. You submitted a sample which is being retained by this office. The sample submitted is identified as Costco Item #739900, “Santa Overalls Wine Caddy.” The item is a wine bottle bag constructed of man-made textile fabric. The bag depicts a “Santa” style trouser with suspenders which form carrying straps. It is shaped and fitted to contain two wine bottles; one in each pant leg. The bag is durable and suitable for repetitive use. It provides storage, protection, organization, and portability to the bottles. The bag is lined and measures approximately 10 inches (w) x 9 inches (h). The carry straps are 12 inches long. You state in your letter that three wine caddies, identical in size and style, are packaged together for retail sale. In your letter, you have suggested classification of the bottle bag within subheading 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. However, Section XI, wherein goods of Heading 6307 are classified, is limited by Legal Note 1(l) that excludes textile goods of Heading 4202, HTSUS. The article is akin to the bottle cases and bags of Heading 4202 and will be classified therein. The applicable subheading for the wine bottle bag, will be 4202.92.9026, HTSUS, which provides for bottle cases and similar containers, with outer surface of textile, other, other, other, of man-made textiles. The rate of duty will be 17.6 percent 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 vikki.lazaro@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division