The tariff classification of five drawstring pouches from China

N339488 May 8, 2024 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9100; 4202.92.9700; 9903.88.03 Kevin King GF Packaging+ 786 Terrace Boulevard, Suite 28 Depew, NY 14043 RE:      The tariff classification of five drawstring pouches from China  Dear Mr. King: In your letter dated April 11, 2024, you requested a tariff classification. Samples were submitted for our review and will be retained by our office as requested. Item numbers CSP-4 Blue, FP-9 Blue, MFP-6 Beige, STP-6 Black, and SLP-4 Burgundy are drawstring pouches. They are designed to provide storage, protection, portability and organization to their contents. Each pouch has one main compartment and secures with a drawstring closure. Item numbers CSP-4 Blue, FP-9 Blue, MFP-6 Beige, and STP-6 Black are constructed with an outer surface of 100 percent polyester, which is a man-made textile material. Item number CSP-4 Blue measures approximately 3.5 inches (W) x 4.5 inches (H). Item number FP-9 Blue measures approximately 9 inches (W) x 12 inches (H). Item number MFP-6 Beige measures approximately 8 inches (W) x 5 inches (H). Item number STP-6 Black measures approximately 5 inches (W) x 7 inches (H). Item number SLP-4 Burgundy is constructed with an outer surface of polyurethane (PU) plastic sheeting. It measures approximately 3 inches (W) x 4 inches (H). The applicable subheading for item numbers CSP-4 Blue, FP-9 Blue, MFP-6 Beige, and STP-6 Black will be 4202.92.9100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of sheeting of plastic or of textile materials, other, other, with outer surface of textile materials, of man-made fibers (except jewelry boxes of a kind normally sold at retail with their contents).  The general rate of duty will be 17.6 percent ad valorem. The applicable subheading for item number SLP-4 Burgundy will be 4202.92.9700, HTSUS, which provides for other containers and cases, with outer surface of sheeting of plastic or of textile material, other, other, other, and other.  The general rate of duty 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 and 4202.92.9700, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate 9903.88.03 of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., in addition to subheadings 4202.92.9100 and 4202.92.9700, 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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