The tariff classification of a drawstring pouch with ornament from China

N096223 March 26, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026, 3926.40.0000 Michael D. Field Impact Innovations, Inc. 223 SE 1st Avenue Clara City, MN 56222 RE: The tariff classification of a drawstring pouch with ornament from China Dear Mr. Field: In your letter dated January 8, 2010, you requested a tariff classification ruling. Your sample will be returned. A style number was not provided for the sample submitted. The item is a drawstring pouch primarily designed for the storage, protection, portability and organization of a gift card and similar articles. The pouch is constructed with an exterior surface of 100% polyester textile material. The interior of the pouch has an unlined main compartment with an opening at the top that secures closed when the drawstring is pulled tight. It is of a durable construction and suitable for repetitive reuse. It measures approximately 4" (W) x 5.5" (H). The pouch is imported with a decorative ornament or tag that is molded from plastic resin to form the word “Hope.” The ornament measures 2 ½ inches in length and 1 ½ inches at its greatest height. A braided string looped through a metal ring at the top of the ornament allows the ornament to be attached to another object, e.g. to a gift. In your letter, you have also suggested classification within subheading 6307.90.9889 Harmonized Tariff Schedule of the United States (HTSUS), which provides other made up textile articles, other. However, Section XI, wherein goods of heading 6307 are classified, is limited by Legal Note 1(l) that excludes textile goods of heading 4202, HTSUS. The applicable subheading for the drawstring pouch will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides in part, for other bags and containers, with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 17.6 percent ad valorem. The applicable subheading for the molded plastic ornament will be 3926.40.0000, HTSUS, which provides for other articles of plastics…statuettes and other ornamental articles. The duty rate will be 5.3 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