The tariff classification of drawstring pouches from China

N094059 March 10, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.6091, 4202.92.9010 Mate Sebestyen Customs Clearance International, Inc. 149-29 182nd Street, Suite 201 Springfield Gardens, NY 11413 RE: The tariff classification of drawstring pouches from China Dear Mr. Sebestyen: In your letter dated February 9, 2010, you requested a tariff classification ruling on behalf of your client, YZ Studio, Inc. Your samples will be returned. Style numbers were not given for the samples submitted. The items are drawstring pouches. One pouch is constructed of 100% silk and the other is constructed of 100% cotton. Each is designed for the storage, protection, portability and organization to their contents. Both pouches have an unlined main compartment with a drawstring closure. The pouches are of a durable construction and suitable for repetitive use. The silk bag measures approximately 12” (W) x 13” (H) and the cotton bag measures approximately 14” (W) x 15” (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’s). 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 pouch of cotton will be 4202.92.6091, HTSUS, which provides for other bags and containers, with outer surface of textile materials, of cotton, other. The duty rate will be 6.3 percent ad valorem. The applicable subheading for the drawstring pouch of silk will be 4202.92.9010, HTSUS, which provides for other bags and containers, with outer surface of textile materials, other, other, containing 85 percent or more by weight of silk or silk waste. The duty rate will be 17.6% 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