The tariff classification of textile dispenser pouches with dog waste bags from China

N224297 July 9, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Robert C. Thompson W.J. Byrnes & Co. of Los Angeles Inc. P.O. Box 90595 Los Angeles, CA 90009 RE: The tariff classification of textile dispenser pouches with dog waste bags from China Dear Mr. Thompson: In your letter dated June 27, 2012, you requested a tariff classification ruling. Your samples are being returned to you. The articles you referred to as “Little Stinker” are four versions of textile pouches imported with plastic dog waste pick-up bags. The dispenser pouches and pick-up bags are considered sets for tariff purposes. The textile pouches impart the essential character of each set. The textile pouches are constructed with an outer surface of man-made textile material. Each pouch has a storage compartment with either a drawstring closure or a hook-and-loop faster. They are designed to provide storage, protection, organization and portability to dog waste bags. The applicable subheading for the textile pouches with waste bags will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of textile materials, other, other, of man-made fibers. The duty rate 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, Thomas J. Russo Director National Commodity Specialist Division