CBP Ruling N241193 — The tariff classification of pouches from China

Tariff classification

Headings: 4202

GRI rules applied: GRI 3(b)

Product description

You have submitted samples, which we are returning to you. You have submitted three samples which you refer to as pencil pouches. They are novelty travel pouches, each in the shape of a sneaker. The pouches are designed to provide storage, protection, portability, and organization to personal effects during travel. The pouches feature seven eyelets through which the laces pass and a top zippered closure. They each measure approximately 9” (W) x 3” (H) x 2.25” (D). Items 274348/Pink Glitter and 247348/Aqua Glitter are constructed of polyester textile material. The textile is covered with plastic glitter flakes that completely obscure the underlying textile material. The glitter is the outer surface constituent material. Item 274348/Purple is constructed with an outer surface of polyester textile material. Each pouch has a bottom panel of polyurethane plastic with a body of the textile material as described above. The body of each pouch creates the most pronounced visual impact. Thus, it is the material of the body of each pouch that provides its essential character, General Rule of Interpretation 3(b) noted. You have suggested classification for all three samples within subheading 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic or of textile material, other. Items 274348/Pink Glitter and 247348/Aqua Glitter are constructed with an outermost surface of plastic glitter. While the glitter is of plastic, it is not plastic sheeting. Thus, it does not qualify for classification under this subheading. Item 274348/Purple is constructed with an outer surface of polyester textile material and will be classified as such.

CBP rationale

The applicable subheading for items 274348/ Pink Glitter and 274348/Aqua Glitter will be 4202.99.9000, HTSUS, which provides, in part, for other cases and containers, other, other, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for items 274348/Purple will be 4202.92.3031, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastics or of textile materials, other, other, of man-made fibers, other.

Full text

N241193 May 21, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000, 4202.92.3031 Long Vu Walgreen Corporation 304 Wilmot Road, MS #3291 Deerfield, IL 60015 RE: The tariff classification of pouches from China Dear Mr. Vu: In your letter dated April 22, 2013, you requested a tariff classification ruling. You have submitted samples, which we are returning to you. You have submitted three samples which you refer to as pencil pouches. They are novelty travel pouches, each in the shape of a sneaker. The pouches are designed to provide storage, protection, portability, and organization to personal effects during travel. The pouches feature seven eyelets through which the laces pass and a top zippered closure. They each measure approximately 9” (W) x 3” (H) x 2.25” (D). Items 274348/Pink Glitter and 247348/Aqua Glitter are constructed of polyester textile material. The textile is covered with plastic glitter flakes that completely obscure the underlying textile material. The glitter is the outer surface constituent material. Item 274348/Purple is constructed with an outer surface of polyester textile material. Each pouch has a bottom panel of polyurethane plastic with a body of the textile material as described above. The body of each pouch creates the most pronounced visual impact. Thus, it is the material of the body of each pouch that provides its essential character, General Rule of Interpretation 3(b) noted. You have suggested classification for all three samples within subheading 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic or of textile material, other. Items 274348/Pink Glitter and 247348/Aqua Glitter are constructed with an outermost surface of plastic glitter. While the glitter is of plastic, it is not plastic sheeting. Thus, it does not qualify for classification under this subheading. Item 274348/Purple is constructed with an outer surface of polyester textile material and will be classified as such. The applicable subheading for items 274348/ Pink Glitter and 274348/Aqua Glitter will be 4202.99.9000, HTSUS, which provides, in part, for other cases and containers, other, other, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for items 274348/Purple will be 4202.92.3031, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastics or of textile materials, other, other, of man-made fibers, other. The rate of duty will be 17.6% 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

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