The tariff classification of a men’s travel pouch from China

N297413 June 21, 2018 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a men’s travel pouch from China Dear Ms. Trotta: In your letter dated May 23, 2018, you requested a tariff classification ruling. You have submitted a sample which will be returned to you under separate cover. Item number M000393TG, described in your letter as a men’s purse kit/travel pouch, is a travel pouch constructed with an exterior of two materials: cotton and polyvinyl chloride (PVC). One panel is constructed of 100% cotton. The other panel is constructed of 100% PVC, a plastic sheeting. The pouch is designed to provide storage, protection, organization, and portability to accessories and personal effects during travel. It has a lined storage compartment, a zipper closure along its top and a zippered exterior pocket which extends the width of the pouch. The pouch measures approximately 10½” (w) x 8” (h) x ½” (d). The pouch is constructed of two materials. Each material contributes equally to the overall visual impact and design of the pouch. Moreover, each panel covers the overall outer surface area equally. As such, neither of the materials imparts the essential character and it will be classified pursuant to General Rule of Interpretation GRI 3(c) of the Harmonized Tariff Schedule of the United States (HTSUS) which states:     When goods cannot be classified by referencing GRI 3 (a) or GRI 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. It is the plastic sheeting material that occurs last within Heading 4202, HTSUS. The pouch will be classified as such. The applicable subheading for the travel pouch will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 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 https://hts.usitc.gov/current. 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 vikki.lazaro@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division