HQ 0088311 - Wine/water bag of neoprene, plastic, and nylon has essential character of textile. - United States International Trade Commision Rulings

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HQ 088311

March 15, 1991

CLA-2 CO:R:C:T 088311 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9590

Mr. Joe Schmid
JS International
110 West Ocean Boulevard
Suite 307
Long Beach, CA 90802

RE: Wine/water bag of neoprene, plastic, and nylon has essential character of textile.

Dear Mr. Schmid:

This is in reply to your letter dated October 26, 1990, to our New York office, on behalf of Gift Creations, concerning the classification of a wine/water bag under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was provided.

FACTS:

The article in question is a wine/water bag, similar to a traditional wineskin, made from 100 percent neoprene fabric. Inside the article is a plastic bag which serves to hold liquid. The article comes with a plastic cap and a nylon web carry strap. The bag is 95 percent neoprene, 2.5 percent plastic and 2.5 percent nylon by weight. The sample bag is blue in color and bears the legend "California" in white lettering.

ISSUE:

What is the classification of the article in question under the HTSUSA.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA in governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification be determined first according to the terms of the headings and any relative section or chapter notes and then, if the headings or notes do not otherwise require, according to the remaining GRIs, taken in order.

GRI 3(b) provides that goods consisting of more than one material are classifiable as if they consisted of the material that imparts their essential character. The wine/water bag is made from neoprene fabric which constitutes 95 percent of the article's total weight and gives the bag both form and substance. While the plastic liner actually holds the liquids the article is designed to contain, it is negligible from the standpoint of weight and cost. Furthermore, the neoprene outer shell protects and provides a casing for the liner. It is therefore Customs' opinion that the textile portion of the wine/water bag constitutes the article's essential character. Consequently the bag is classifiable in Section XI, HTSUSA, as an article of textile.

Heading 6307, HTSUSA, provides for other made up articles of textile. The Explanatory Notes (EN), while not legally binding, are the official interpretation of the Harmonized System at the international level. EN 63.07 provides that heading 6307 covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature. There are no other headings that provide more specifically for the article in question; accordingly, it is classifiable in heading 6307.

HOLDING:

THe wine/water bag in question is classifiable in subheading 6307.90.9590, HTSUSA, under the provision for other made up articles, including dress patterns; other; other; other; other. The bag is dutiable at the rate of 7 percent ad valorem.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

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