us-cbp-cross-rulings-hq-087377•HQ 087377: Classification of "beerskins," bottle covers that keep beverages cold; not classifiable in Heading 6304; classifiable in Heading 6307
HQ 087377: Classification of "beerskins," bottle covers that keep beverages cold; not classifiable in Heading 6304; classifiable in Heading 6307
us-cbp-cross-rulings-hq-087377HQ 087377: Classification of "beerskins," bottle covers that keep beverages cold; not classifiable in Heading 6304; classifiable in Heading 6307Guidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 087377
September 20, 1990
CLA-2 CO:R:C:G 087377 CC
CATEGORY: Classification
TARIFF NO.: 6307.90.9590
Mr. Ken C. Tom
President
The B-Team Network Inc.
#20 5340 Canotek Road
Gloucester, Ontario K1J 9C8
RE: Classification of "beerskins," bottle covers that keep
beverages cold; not classifiable in Heading 6304;
classifiable in Heading 6307
Dear Mr. Tom:
This letter is in response to your inquiry of May 22, 1990,
requesting tariff classification of bottle covers. Samples were
submitted for examination.
FACTS:
The submitted samples are bottle covers, designated by you
as "beerskins." You state that the covers are designed as
insulators to keep beverages, especially beer, in cans or bottles
cold for a limited time. The side panels are made of ethylene
vinyl acetate (EVA) and nylon; the circular bottom is made of
neoprene with textile backing. Each bottle cover measures
approximately 7 inches in height and has a lengthwise, 5 3/8 inch
zipper closure.
ISSUE:
Whether the submitted merchandise is classifiable in
Heading 6304 of the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA)?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Heading 6304, HTSUSA, provides for other furnishing
articles. The Explanatory Notes, the official interpretation of
the HTSUSA at the international level, state that this heading
covers furnishing articles of textile materials, other than those
of the preceding heading or of Heading 9404, for use in the home,
public buildings, theatres, churches, etc., and similar articles
used in ships, railway carriages, aircraft, trailer caravans,
motor-cars, etc.
The Explanatory Notes also state that these articles include
wall hangings and textile furnishings for ceremonies (e.g.,
weddings or funerals); mosquito nets; bedspreads (but not
including bed coverings of Heading 9404); cushion covers, loose
covers for furniture, antimacassars; table covers (other than
those having the characteristics of floor coverings - see Note 1
to Chapter 57); mantlepiece runners; curtain loops; valances
(other than those of Heading 6303).
We do not believe that the beerskins, because of their
design and function, would normally be used in the home, public
buildings, theatres, or churches. They are not of the class or
kind of article covered by Heading 6304, according to the
Explanatory Notes. Therefore, the submitted merchandise is not
classifiable in Heading 6304; instead, it is classified as other
made up articles in Heading 6307, HTSUSA.
HOLDING:
The submitted merchandise is classified under subheading
6307.90.9590, HTSUSA, which provides for other made up articles,
other, other, other, other.
Articles that meet the definition of "goods originating in
the territory of Canada" (see General Note 3(c)(vii)(B), HTSUSA)
are subject to reduced rates of duty under the United States-
Canada Free Trade Agreement Implementation Act of 1988. If the
merchandise constitutes "goods originating in the territory of
Canada," the applicable rate of duty is normally 5.6 percent
ad valorem (otherwise, the general rate of duty is 7 percent
ad valorem).
Sincerely,
John Durant, Director
Commercial Rulings Division
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