N263791 N2 Ruling Active

The tariff classification of pouches

Issued April 29, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.6091

Headings: 4202

GRI rules applied: GRI 3(b)

Product description

You have submitted samples, which we are returning to you. The submitted sample, which you refer to as the “Patient Care Kit, consists of four pouches. Two of the pouches are constructed of 100% cotton textile material and are attached to each other by means of textile belt which allows the user to wear the textile pouches around the waist. They are intended to hold drainage bags. The additional pouches are constructed of plastic sheeting material and are used to contain the textile pouches when the user is taking a shower. The pouches are considered a set for tariff purposes. The plastic pouches are optional components that will be used occasionally. As such, the essential character is imparted by the textile bags, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule noted.

Full text

N263791 April 29, 2015 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.6091 Lenore McCarthy ELN Group 39 Longmeadow Road Winnetka, IL 60093 RE: The tariff classification of pouches Dear Ms. McCarthy: In your letter dated April 4, 2014, you requested a tariff classification ruling. You have submitted samples, which we are returning to you. The submitted sample, which you refer to as the “Patient Care Kit, consists of four pouches. Two of the pouches are constructed of 100% cotton textile material and are attached to each other by means of textile belt which allows the user to wear the textile pouches around the waist. They are intended to hold drainage bags. The additional pouches are constructed of plastic sheeting material and are used to contain the textile pouches when the user is taking a shower. The pouches are considered a set for tariff purposes. The plastic pouches are optional components that will be used occasionally. As such, the essential character is imparted by the textile bags, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule noted. The applicable subheading for the Patient Care Kit will be 4202.92.6091, Harmonized Tariff Schedule of the United States (HTSUS), which provides in part, for other bags and containers, of cotton, other. The duty rate will be 6.3 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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