The tariff classification of generic pouches from Canada

N363505
August 5, 2026
CLA-2-42:OT:RR:NC:N4:441
CATEGORY: Classification
TARIFF NO.: 4202.92.9700; 4202.92.9100
Christopher Jones Space Bear Bags 751 Candaras St Innisfil L9S 2G9 Canada RE: The tariff classification of generic pouches from Canada Dear Mr. Jones: In your letter dated July 21, 2026, you requested a tariff classification ruling. You have submitted photographs and descriptive literature. The merchandise at issue are generic, zippered pouches. They measure approximately 7.5 inches by 5 inches. You have indicated that the pouches will be available in three constructions. Items 1 and 2 will be constructed with an exterior surface of plastic film. Item 3 will be constructed with an exterior surface of textile material. Chapter 42 Additional U.S. Note 2 of the Harmonized Tariff Schedule of the United States (HTSUS) states: For purposes of classifying articles under subheadings 4202.12, 4202.22, 4202.32, and 4202.92, articles of textile fabric impregnated, coated, covered or laminated with plastics (whether compact or cellular) shall be regarded as having an outer surface of textile material or of sheeting of plastics, depending upon whether and the extent to which the textile constituent or the plastic constituent makes up the exterior surface of the article. The applicable subheading for items 1 and 2, with exterior surface of plastic film, 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. The applicable subheading for item 3, with exterior surface of man-made textile, will be 4202.92.9100, 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 duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 and Border Protection 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, please contact National Import Specialist Vikki Lazaro at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division