The tariff classification of a drawstring pouch from China

N250871 March 25, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Erin Hughes Virgo III Ltd. 766 Knox Court Yardley, PA 19067 RE: The tariff classification of a drawstring pouch from China Dear Ms. Hughes: In your letter dated February 14, 2014, you requested a tariff classification ruling on behalf of your client, Godiva Chocolatier, Inc. You have submitted a sample, which we are returning to you. A style number was not provided for the sample submitted. The item is a novelty drawstring pouch designed to provide storage, protection, portability, and organization to its contents. The pouch is constructed with an outer surface of man-made textile material. The interior of the pouch consists of one unlined compartment with an opening at the top that is secured by pulling the drawstring tight. The pouch is of a durable construction and suitable for repetitive use. It measures approximately 4.75" (W) x 6.25" (H). In your letter, you suggested classification of the pouch under subheading 9505.10.2500, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: …Christmas ornaments.” However, note 1(d) of chapter 95, HTSUS, excludes sports bags or other containers of heading 4202, 4303 or 4304 from being classified therein. The pouch is akin to the articles of heading 4202, HTSUS. As such, it is excluded from classification in any of the subheading of chapter 95, HTSUS. The applicable subheading for the drawstring pouch will be 4202.92.9026, HTSUS, which provides, in part, for other containers and cases, with outer surface of textile materials or sheeting of plastic, other, other, with outer surface of textile materials, of man-made fibers. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division