PVC pouch; Protest No. 91-2904-000201.

HQ 950975 July 31, 1992 CLA-2 CO:R:C:T 950975 CRS CATEGORY: Classification TARIFF NO.: 4202.32.2000 District Director U.S. Customs Service Federal Building, Room 198 N.W. Broadway and Glisan Streets Portland, Oregon 97209 RE: PVC pouch; Protest No. 91-2904-000201. Dear Sir: This is in reply to your memorandum dated January 6, 1992, forwarding an application for further review of protest number 91-2904-000201, filed by Trade Northwest, Inc. on July 12, 1991. FACTS: The article in question is a plastic pouch, measuring approximately four inches by six inches, with a top zipper and fabric tapered edges. The pouch is provided gratis to buyers of cosmetics. Your cover memorandum of January 6, 1992, indicates that a sample was provided; however, the sample did not reach this office. No further information regarding the pouch at issue was provided in the protest. Repeated attempts to contact protestant by telephone in order to obtain additional information have proved unsuccessful. Protestant contends that the pouch is properly classifiable in subheading 3926.90.95, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), under the provision for other made up (textile) articles, rather than as a container of subheading 4202.32.2000, HTSUSA. ISSUE: The issue presented is whether the article in question was properly classified in subheading 4202.32.2000, HTSUSA. LAW AND ANALYSIS Heading 4202, HTSUSA, provides for a number of distinct but related items. Subheading 4202.32.2000, HTSUSA, covers articles of a kind normally carried in the pocket or in the handbag with an outer surface of plastic sheeting. The pouch in question has an outer surface of plastics, designed to hold cosmetics and is of a size normally carried in the pocket or handbag. In contrast, heading 6307, HTSUSA, provides for made up articles of textiles that are not more specifically provided for elsewhere in the nomenclature. The pouch in question is similar in size to articles which have been classified in this residual provision. E.g., Headquarters Ruling Letter (HRL) 089851 dated July 29, 1991; HRL 089371 dated September 6, 1991. However, in the absence of a sample or a more specific description of the merchandise that would support classification in heading 6307, Customs is of the view that the pouch in question is classifiable in heading 4202. HOLDING: The article in question is classifiable in subheading 4202.32.2000, HTSUSA, under the provision for articles of a kind normally carried in the pocket or in the handbag: with outer surface of sheeting or of textile materials: with outer surface of plastic sheeting: other. You are instructed to deny the protest in full. A copy of this ruling should be attached to the Form 19 Notice of Action. Sincerely, John Durant, Director