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NY R00177




April 2, 2004
CLA-2-44:RR:NC:2:230 R00177

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.4500

Mr. Michael D. Mason
LTD Commodities LLC
2800 Lakeside Drive
Bannockburn, IL 60015

RE: The tariff classification of bamboo covered wood wine bottle cases from China

Dear Mr. Mason:

In your letter dated March 12, 2004 you requested a tariff classification ruling.

The ruling was requested on wine bottle cases, item numbers 235508 and 235509. Item # 235508 is a single wine bottle case and item # 235509 is a double wine bottle case. A sales brochure showing both products was submitted.

The products are described as wine boxes made of die-cut wood and bamboo. The boxes have hinged lids with metal latches and metal handles on top of the lids. The dimensions are given as 14-1/2”H x 10”W x 5-1/2”D for the double wine bottle box and 14-1/2”H x 5-1/2”SQ for the single wine bottle box. The boxes have a bottle shaped window opening in the front to display the labels of the wines.

The boxes are constructed of wood and are decoratively covered on the outside with bamboo rods split in half which form a frame around the front opening and the sides of the boxes. The backs are covered with interwoven strips of bamboo plaiting material. The essential character of the boxes is imparted by the wood because the wood provides the form and function for the boxes.

The brochure advertises the wine bottle boxes as being used to display wine bottles or as exotic gift boxes. In addition, the brochure states that the boxes can be used to carry wine to a picnic.

Because the wine bottle boxes or cases can be used to carry wine to picnics, you suggested classification in subheading 4202.99.9000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA) which provides for various travel cases including “bottle cases.”

However, “bottle cases” are provided for in the second half of heading 4202 (after the semicolon). The terms of the second half of heading 4202 specify that the listed items including “bottle cases” be made of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper. Thus, bottle cases made of other materials, such as wood and bamboo, are not classifiable in heading 4202.

The applicable subheading for the wood wine bottle cases, item # 235508 and # 235509, will be 4420.90.4500, HTSUSA, which provides for jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood; other, not lined with textile fabrics. The rate of duty will be 4.3 percent ad valorem.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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