CLA-2-42:OT:RR:NC:N4:441
Sandy Pray
JAG Footwear, Accessories and Retail Corporation
180 Rittenhouse Circle
Bristol, PA 19007
RE: The tariff classification of travel pouches from China
Dear Ms. Pray:
In your letter dated May 17, 2011, you requested a tariff classification ruling. Your samples will be returned to you.
Style N-02337162NW consists of three travel pouches of different sizes and construction. They are tied together with a removable textile ribbon. The smallest of these pouches is constructed with an outer surface of polyester textile material and measures approximately 6.5” (W) x 5” (H). The medium-sized pouch is constructed with an outer surface of polyvinyl chloride (PVC) sheeting plastic and measures approximately 8” (W) x 6.5” (H). The largest pouch is completely covered with plastic sequins on the front and back exteriors. The pouches are not considered a set according to General Rules of Interpretation (GRI) 3(b) and must be classified separately. All the pouches have zipper closures across their width and textile-lined storage compartments. They are designed to provide protection, portability, storage, and organization to personal effects during travel.
In your letter, you suggest classifying the pouches under subheading 3926.90.3300, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914): other: beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: handbags.” The pouches are not considered handbags. Moreover, only one of the pouches is covered with sequins. As such, the other two articles do not qualify for classification in subheading 3926.90.
The applicable subheading for the small travel pouch will be 4202.92.3031, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 17.6 percent ad valorem.
The applicable subheading for the medium travel pouch will be 4202.92.4500, 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.
The applicable subheading for the large travel pouch will be 3926.90.3500, HTSUS, which provides for other articles of plastics…beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: other. The rate of duty will be 6.5 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