&&The submitted good, referred to as a “Style R09B025” bread bag, made of 100% cotton. It features a removable interior base filled with dried white beans meant to be heated in the microwave and then re-inserted in the bread bag to keep the bread warm. The circular base measures approximately 19cm and the bag has an overall height of 24cm. It has a drawstring textile cord closure.&&&&
&&Although the bag in itself meets the requirement of a made up article, as defined in Note 7(f) to Section XI, the bag of dried white beans is classifiable in heading 07.13. As the essential character of the goods is imparted by the bag of white beans, which keeps the bread warm, goods are classified under heading 07.13, specifically subheading 0713.39.
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