The tariff classification of drawstring pouches from China

N061990 June 23, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Nicholas D’Andrea Delmar International, Inc. 147-55 175th Street New York, NY 11434 RE: The tariff classification of drawstring pouches from China Dear Mr. D’Andrea: In your letter dated May 22, 2009, you requested a tariff classification ruling on behalf of your client, Commonwealth Packaging, Co. Your samples will be returned as requested. Style numbers were not provided for the two samples submitted. The items are drawstring pouches primarily designed for the storage, protection, portability and organization of jewelry. The pouches are manufactured with an exterior surface of man-made textile material. They have an unlined main compartment and are of the kind normally given to the purchaser of jewelry at the point of purchase. The pouches are of a durable construction and suitable for repetitive use. The sizes are 4.5” (W) x 4.5” (H) and 2.5” (W) x 4” (H). In your letter, you suggest subheading 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. The drawstring pouches are more specifically provided for in 4202, HTSUS. Moreover, Section XI, wherein goods of heading 6307 are classified, is limited by Legal Note 1(l) that excludes textile goods of heading 4202, HTSUS. The applicable subheading for the drawstring pouches will be 4202.92.9026, HTSUS, which provides for other bags and containers, with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 17.6 percent 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