CLA-2-42:S:N:N3G:341 874907
Ms. Isabelle C. Fountaine
A. N. Deringer, Inc.
HC 76 P.O. Box 625
Jackman, ME 04945-0559
RE: The tariff classification of utility pouches from Canada.
Dear Ms. Fountaine:
In your letter dated May 19, 1992, on behalf of R.
Resjardins Enterprises, you requested a tariff classification
ruling on utility pouches.
The submitted samples, described as "Pencil Cases", are
large utility pouches designed to contain sundry items such as
pencils, compass, scissors and various other accessories. The
exterior surface is constructed of vinyl. The interior is lined
with textile man-made materials. The cases measure approximately
10 1/2" x 5 1/4". They are secured by means of top textile
zipper closures.
The applicable subheading for the utility pouches of vinyl
will be 4202.92.4500, Harmonized Tariff Schedule of the United
States (HTS), which provides for travel, sports and similar bags,
with outer surface of plastic sheeting, other. The duty rate
will be 20 percent ad valorem.
Goods classifiable under subheading 4202.92.4500, HTS, which
have originated in the territory of Canada, will be entitled to a
12 percent rate of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
2
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport