CLA-2 CO:R:C:T 950975 CRS
District Director
U.S. Customs Service
Federal Building, Room 198
N.W. Broadway and Glisan Streets
Portland, Oregon 97209
RE: PVC pouch; Protest No. 91-2904-000201.
Dear Sir:
This is in reply to your memorandum dated January 6, 1992,
forwarding an application for further review of protest number
91-2904-000201, filed by Trade Northwest, Inc. on July 12, 1991.
FACTS:
The article in question is a plastic pouch, measuring
approximately four inches by six inches, with a top zipper and
fabric tapered edges. The pouch is provided gratis to buyers of
cosmetics. Your cover memorandum of January 6, 1992, indicates
that a sample was provided; however, the sample did not reach
this office. No further information regarding the pouch at issue
was provided in the protest. Repeated attempts to contact
protestant by telephone in order to obtain additional information
have proved unsuccessful. Protestant contends that the pouch is
properly classifiable in subheading 3926.90.95, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), under the
provision for other made up (textile) articles, rather than as a
container of subheading 4202.32.2000, HTSUSA.
ISSUE:
The issue presented is whether the article in question was
properly classified in subheading 4202.32.2000, HTSUSA.
LAW AND ANALYSIS
Heading 4202, HTSUSA, provides for a number of distinct but
related items. Subheading 4202.32.2000, HTSUSA, covers articles
of a kind normally carried in the pocket or in the handbag with
an outer surface of plastic sheeting. The pouch in question has
an outer surface of plastics, designed to hold cosmetics and is
of a size normally carried in the pocket or handbag.
In contrast, heading 6307, HTSUSA, provides for made up
articles of textiles that are not more specifically provided for
elsewhere in the nomenclature. The pouch in question is similar
in size to articles which have been classified in this residual
provision. E.g., Headquarters Ruling Letter (HRL) 089851 dated
July 29, 1991; HRL 089371 dated September 6, 1991. However, in
the absence of a sample or a more specific description of the
merchandise that would support classification in heading 6307,
Customs is of the view that the pouch in question is classifiable
in heading 4202.
HOLDING:
The article in question is classifiable in subheading
4202.32.2000, HTSUSA, under the provision for articles of a kind
normally carried in the pocket or in the handbag: with outer
surface of sheeting or of textile materials: with outer surface
of plastic sheeting: other.
You are instructed to deny the protest in full. A copy of
this ruling should be attached to the Form 19 Notice of Action.
Sincerely,
John Durant, Director