N079280 N0 Ruling Active

The tariff classification of a utility pouch from China

Issued October 29, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.4500

Headings: 4202

Product description

The sample will be returned. A style number was not provided for the sample. The item is a generic utility pouch constructed of 100% polyvinyl chloride (PVC) plastic sheeting. The plastic sheeting is 10 mils. The pouch is designed to organize, store, protect, and transport personal effects in addition to keeping them dry during water based activities. It has an unlined storage compartment with no additional features. The pouch has a zip-lock closure and a fold-down top that secures with a hook-and-loop closure. The pouch measures approximately 6.75” (W) x 9.25” (L). In your letter,

CBP rationale

The applicable subheading for the pouch will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sport, and similar bags, with outer surface of sheeting of plastic, other.

Full text

N079280 October 29, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Paula M. Connelly Middleton & Shrull 50 Mall Road, Suite 205 Burlington, MA 01803 RE: The tariff classification of a utility pouch from China Dear Ms. Connelly: In your letter dated October 6, 2009, you requested a tariff classification ruling on behalf of your client Aqua Leisure, Inc. The sample will be returned. A style number was not provided for the sample. The item is a generic utility pouch constructed of 100% polyvinyl chloride (PVC) plastic sheeting. The plastic sheeting is 10 mils. The pouch is designed to organize, store, protect, and transport personal effects in addition to keeping them dry during water based activities. It has an unlined storage compartment with no additional features. The pouch has a zip-lock closure and a fold-down top that secures with a hook-and-loop closure. The pouch measures approximately 6.75” (W) x 9.25” (L). In your letter, you suggested classification of the pouch under subheading 3926.90.9889 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics. Goods classifiable in heading 4202 are excluded from classification in heading 3926 by Chapter 39 note 2(m). The pouch is classifiable in heading 4202; thus, it is not classifiable in subheading 3926, HTSUS. The applicable subheading for the pouch will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sport, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20% 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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