The tariff classification of a pouch from China

N329831 December 21, 2022 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9100; 9903.88.03 Ms. Norma A. Floriano OOLY 5607 Palmer Way Carlsbad, CA 92010 RE: The tariff classification of a pouch from China Dear Ms. Floriano: In your letter dated December 12, 2022, you requested a tariff classification ruling. You submitted photographs and a detailed product description for our review. The article at issue, item number 113-081, which you referred to as the “Pouch Pops Pop-Up Organizer – Beam Me Up” is a textile pouch. You have suggested it will be sold as a pencil pouch for children. The article is not internally fitted for a particular pencil or set of pencils, however. It is a generic pouch suitable to provide storage, organization, protection, and portability to a variety of articles. In your request, you stated that the pouch is constructed with an outer surface of 100% polyester canvas, which is a man-made textile material. The pouch has one interior compartment with a zipper closure across the top and a retractable extension. When fully extended, the pouch measures approximately 7.6” (L) x 5.3” (W). The applicable subheading for item number 113-081 will be 4202.92.9100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other, with outer surface of textile materials, of man-made fibers. The general duty rate will be 17.6 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4202.92.9100, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 4202.92.9100, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 the World Wide Web at https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division