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The tariff classification of a PVC pouch from Korea.
Issued December 4, 1991 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard86 868640 (December 4, 1991)
Tariff classification
HTS codes: 4202.32.2000
Headings: 4202
Product description
You have submitted a sample, item #PKT-000100, described as a "Pocket Ashtray". However, the item is essentially a PVC pouch with a metallic foil lining designed to be carried in the pocket or handbag. It measures approximately 3 inches by 3 1/2 inches, and it is secured by means of a flap with a snap closure. The back of the pouch has a full width clear plastic open pocket.
CBP rationale
The applicable subheading for item #PKT-000100, the pouch of PVC, will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of plastic sheeting, other.
Full text
NY 868640 December 4, 1991 CLA-2-42:S:N:N3G:341 868640 CATEGORY: Classification TARIFF NO.: 4202.32.2000 Mr. Arvind K. Suri J.F. Moran Co., Inc. 20 Avery Road Cranston, RI 02910 RE: The tariff classification of a PVC pouch from Korea. Dear Mr. Suri: In your letter dated November 5, 1991, on behalf of Colibri Corporation, you requested a tariff classification ruling. You have submitted a sample, item #PKT-000100, described as a "Pocket Ashtray". However, the item is essentially a PVC pouch with a metallic foil lining designed to be carried in the pocket or handbag. It measures approximately 3 inches by 3 1/2 inches, and it is secured by means of a flap with a snap closure. The back of the pouch has a full width clear plastic open pocket. The applicable subheading for item #PKT-000100, the pouch of PVC, will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of plastic sheeting, other. The duty rate will be 20 percent 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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