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The tariff classification of a shoulder pouch from Korea.
Issued May 15, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard80 808426 (May 15, 1995)
Tariff classification
HTS codes: 7326.90.8590
Headings: 7326
Product description
a steel shoulder pouch, which closes by means of a metal latch. It comes with a non-detachable braided textile strap. The pouch measures approximately 5 3/4" long, 2 3/4" wide and 4" high. Your merchandise is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the steel pouch imparts the essential character.
CBP rationale
The applicable subheading for the shoulder pouch will be 7326.90.8590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other.
Full text
NY 808426 May 15, 1995 CLA-2-73:S:N:N3:115 808426 CATEGORY: Classification TARIFF NO.: 7326.90.8590 Ms. Grace Padilla W.J. Byrnes & Co. P.P. Box 280205 San Francisco, CA 94128 RE: The tariff classification of a shoulder pouch from Korea. Dear Ms. Padilla: In your letter dated March 30, 1995, you requested a tariff classification ruling, on behalf of your client, Sanrio Inc., San Francisco, CA. The subject item is a steel shoulder pouch, which closes by means of a metal latch. It comes with a non-detachable braided textile strap. The pouch measures approximately 5 3/4" long, 2 3/4" wide and 4" high. Your merchandise is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the steel pouch imparts the essential character. The applicable subheading for the shoulder pouch will be 7326.90.8590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 5.1% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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