The tariff classification of a travel pouch from China.

NY K87296 July 1, 2004 CLA-2-42:RR:NC:TA:341 K87296 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Ms. Kathy A. Quintano Footstar 934 MacArthur Blvd. Mahwah, NJ 07430 RE: The tariff classification of a travel pouch from China. Dear Ms. Quintano: In your letter dated June 21, 2004, you requested a tariff classification ruling for a travel pouch. The sample submitted is described as a “Pencil Case”. No style number was submitted. The item is a generic utility pouch designed to contain personal effects during travel. It is manufactured of polyvinyl chloride (PVC) plastic sheeting material. It measures approximately 8 ½”(W) x 3”(H) x 1 ½”(D). The interior is unlined with no additional features. It is secured by means of a top zippered closure. You have suggested classification with the tariff provision HTS 3926.10.0000 that provides, in part, for other articles of plastics… office and school supplies. Goods classifiable in heading 4202 are excluded from classification in heading 3926 by Chapter 39 exclusion note 2(ij). The instant items are classifiable in heading 4202, therefore they are not classifiable in subheading 3924, HTS. Your sample is being returned as requested. The applicable subheading for the travel pouch will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem. 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 Kevin Gorman at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division