The tariff classification of a generic zippered pouch from China

N304007 May 14, 2019 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500; 9903.88.03 Ms. Elizabeth McGuffin Dollar General 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a generic zippered pouch from China Dear Ms. McGuffin: In your letter dated April 17, 2019, you requested a tariff classification ruling. You have submitted a sample, which will be returned to you under separate cover. The submitted sample is a generic zippered pouch, SKU number 22445301, which is constructed with an outer surface of plastic sheeting. The pouch has a zippered closure at the top. The front panel features a decorative design of glittering stars, sheep, cacti, and clouds. The pouch measures approximately 8.5 inches (W) by 6 inches (H). It is designed to provide storage, protection, organization, and portability to personal effects. In your request, you suggested that the pouch be classified under subheading 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastic… Office or school supplies.” Goods classifiable in heading 4202 are excluded from classification in heading 3926 by Chapter 39 exclusion note 2(m). The generic pouch is classifiable in heading 4202; therefore, it is not classifiable in subheading 3926, HTSUS. The applicable subheading for the pouch will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The general rate of duty will be 20 percent ad valorem. Effective July 6, 2018, the Office of the United States Trade Representative imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f), HTSUS. For additional information see “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.03 and classified in one of the subheadings enumerated in U.S. note 20(f) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by subheading 9903.88.03. Products of China classified under subheading 4202.92.4500, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.92.4500, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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