The tariff classification of a neck pouch from China

N091517 February 16, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Ms. Janet Pendris Hampton Direct, Inc. 291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a neck pouch from China Dear Ms. Pendris: In your letter dated January 14, 2010, you requested a tariff classification ruling. Your sample is being retained by our office. Style 67920 is a neck pouch to be worn around the neck by means of an adjustable and removable nylon cord. The pouch is constructed of an exterior surface of 600D polyester textile material. The bag is designed to provide storage, organization, protection, and portability to a camera, cell phone, or other personal effects. The front exterior has a pocket with a hook-and-loop closure. It measures approximately 6.25” (L) x 4.25” (W). The applicable subheading for style 67920 will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, in part, for other containers and cases, with outer surface man-made textile material. 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