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N071257 N0 Ruling Active

The tariff classification of a dispenser pouch with dog waste bags from China

Issued September 2, 2009 by U.S. Customs and Border Protection.

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N0 N071257 (September 2, 2009)

Tariff classification

HTS codes: 4202.92.9060

Headings: 4202

Product description

Your samples will be returned to you. Item 94A001000PM is a pouch imported with two rolls of waste pick-up bags. The dispenser pouch and pick-up bags are considered a set for tariff purposes. The pouch imparts the essential character of the set. It is constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. The pouch has a hook-and-loop strap on the back exterior that can be attached to a leash or an article of clothing. It has a storage compartment with a top zipper closure. It is designed to provide storage, protection, organization and portability to dog waste bags and personal effects such as a cell phone, identification or keys, etc. The pouch has a carrying strap with a metal clip at one end and double handles. It measures approximately 4.25” (W) x 3” (H) x 2” (D).

CBP rationale

The applicable subheading for the dispenser pouch with waste bags will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in part, for other containers and cases, with outer surface of sheeting of plastic, other, other, other.

Full text

N071257 September 2, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a dispenser pouch with dog waste bags from China Dear Ms. Trotta: In your letter dated August 5, 2009, you requested a tariff classification ruling on behalf of your client Allegro Manufacturing, Inc. Your samples will be returned to you. Item 94A001000PM is a pouch imported with two rolls of waste pick-up bags. The dispenser pouch and pick-up bags are considered a set for tariff purposes. The pouch imparts the essential character of the set. It is constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. The pouch has a hook-and-loop strap on the back exterior that can be attached to a leash or an article of clothing. It has a storage compartment with a top zipper closure. It is designed to provide storage, protection, organization and portability to dog waste bags and personal effects such as a cell phone, identification or keys, etc. The pouch has a carrying strap with a metal clip at one end and double handles. It measures approximately 4.25” (W) x 3” (H) x 2” (D). The applicable subheading for the dispenser pouch with waste bags will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in part, for other containers and cases, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 17.6 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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