The tariff classification of a dispenser pouch with dog waste bags from China

N071256 September 2, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a dispenser pouch with dog waste bags from China Dear Ms. Trotta: In your letter dated August 5, 2009, you requested a tariff classification ruling on behalf of your client Allegro Manufacturing, Inc. Your samples will be returned to you. Item 94A000000PM is a textile pouch dispenser imported with two rolls of waste pick-up bags. The dispenser pouch and pick-up bags are considered a set for tariff purposes. The pouch imparts the essential character. It is constructed with an outer surface of nylon textile material. The pouch has a hook-and-loop strap on the back exterior that can be attached to a leash or an article of clothing. The front exterior has a clear pocket. It has a storage compartment with a zipper closure. It is designed to provide storage, protection, organization and portability to dog waste bags and personal effects such as a cell phone, identification, or keys, etc. The pouch has a top carrying strap with a metal clip at one end and measures approximately 4.5” (W) x 3.5” (H) x 1.5” (D). The applicable subheading for the textile dispenser pouch with waste bags will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other, with outer surface of textile materials, of man-made fibers. The rate of duty 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