The tariff classification of a dispenser pouch and plastic waste bags from China

N071258 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 and plastic waste bags from China Dear Ms. Trotta: In your letter dated August 5, 2009, you requested a tariff classification ruling on behalf of Allegro Manufacturing. Your samples will be returned to you. Item 97708800PM is a pouch imported with two rolls of disposable waste pick-up bags. The dispenser pouch and pick-up bags are considered a set for tariff purposes. The textile pouch imparts the essential character of the set. The pouch 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. It has one storage compartment with a hook-and-loop closure. It is designed to provide storage, protection, organization and portability to dog waste bags or personal effects such as identification or keys, etc. It measures approximately 5” (W) x 4.5” (H) x .25” (D). The applicable subheading for the textile pouch with plastic bags will be 4202.92.9026, Harmonized Tariff Schedule of the United States (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