The tariff classification of a generic utility pouch from China

N059795 June 2, 2009 CLA-2-42:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Sidestra Elvi Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a generic utility pouch from China Dear Ms. Elvi: In your letter dated April 23, 2009, you requested a tariff classification ruling. The sample will be returned as requested. Style 9005080, referred to as a pencil pouch, is a generic utility pouch constructed with an outer surface of polyvinyl chloride (PVC) plastic. The item is designed to organize, store, protect, and transport pencils, pens and similar articles. It has an unlined main compartment with a top zipper closure. It measures approximately 8.25” (L) x 3.5” (H) x 1” (D). In your ruling request, you suggest subheading 3926.10.0000 Harmonized Tariff Schedule of the United States (HTSUS), which 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(m). The generic utility pouch is classifiable in heading 4202; therefore, it is not classifiable in subheading 3926, HTSUS. The applicable subheading for the generic utility pouch will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sport, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20% 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 (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division