The tariff classification of a carrying case and point-of-purchase display pouches from Taiwan

N150016 March 23, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026, 3923.29.0000 Bob Sanshuk C.H. Robinson International, Inc. 855 Arthur Avenue Elk Grove Village, IL 60007 RE: The tariff classification of a carrying case and point-of-purchase display pouches from Taiwan Dear Mr. Sanshuk: In your letter dated February 21, 2011, you requested a tariff classification ruling on behalf of your client, Wiha Quality Tools. Your samples will be returned to you. Item 91252 is a carrying case for a screwdriver kit with interchangeable pieces. It is constructed with an outer surface of man-made textile material. It is designed to provide storage, protection, portability and organization to the tools. The case is flat with an elastic band on the back that is fitted with fifteen individual loops. The front side is printed with the company’s name and has a hook-and-loop strap that allows the case to be folded in half and secured closed. When fully opened, it measures approximately 7.5” (W) x 7.5” (L). Item 91031 is described as a pouch used to display small hand tools for retail sale. The pouch is made of clear polyvinyl chloride plastic sheeting with heat sealed seams and a snap closure. It incorporates a plastic tab along the full width of the top with a cut-out slot that enables the pouch to be slid onto a store point-of-purchase rack. The pouch, including the top tab, measures 7.25” (L) x 3” (W). Item 91120 is also described as a pouch used to display small hand tools for retail sale. The pouch is made of clear polyvinyl chloride plastic sheeting with heat sealed seams and a heat sealed strip in the middle to divide the pouch into two compartments. The pouch closes by means of a single full width flap and two snaps. The pouch incorporates a plastic tab along the full width of the top with two cut-out slots that enable the pouch to be slid onto a double point-of-purchase rack. The pouch, including the top tab, measures 12” (L) x 8.25” (W). The applicable subheading for style 91252 will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of textile materials, other, other, other, of man-made fibers. The duty rate will be 17.6 percent ad valorem. The applicable subheading for the two point of purchase display pouches, items 91031 and 91120, will be 3923.29.0000, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones): of other plastics. The rate of duty will be 3 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