The tariff classification of an expandable ice bucket and a drawstring pouch from China

N074521 September 9, 2009 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 4202.92.9026 Jim Ghedi Ghedi International, Inc. 8002 Burleson Road Austin, TX 78744 RE: The tariff classification of an expandable ice bucket and a drawstring pouch from China Dear Mr. Ghedi: In your letter dated September 1, 2009, you requested a tariff classification ruling on behalf of your client, Norwood Promotional Products LLC. The first submitted sample is an expandable ice bucket (Item# 45406) constructed of 210D polyester fabric. It measures approximately 9" high x 9" in diameter when fully extended and collapses to a height of 1½". It has a plastic ring with a steel handle around the top and a plastic bottom. It collapses into a zippered nylon carrying bag that measures approximately 2" high and is secured by a zipper. The case features a webbed fabric wrist strap. The applicable subheading for the expandable bucket will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. Item 45325 is a drawstring pouch constructed with an outer surface of man-made textile material. It is designed to provide storage, protection, portability and organization to its contents. The bag is of a durable construction and suitable for repetitive use. The interior is unlined and secures with a drawstring closure. It measures approximately 7.5" (W) x 8.5" (L). The applicable subheading for item 45325 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% ad valorem. In your letter, you suggested classification for the drawstring pouch under subheading 6307.90.9889. Section XI, HTSUS, wherein goods of heading 6307 are classified, is limited by Legal Note 1(l) that excludes textile goods of heading 4202. The drawstring pouch is more specifically provided for in subheading 4202.92.9026, HTSUS. 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/. The samples will be returned as requested. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division