CLA-2-42:OT:RR:NC:N4:441
Violet M. Filipiak
RF International, Ltd.
300 Park Blvd, Suite 350
Itasca, IL 60143
RE: The tariff classification of waterproof neck pouches from China
Dear Ms. Filipiak:
In your letter dated January 12, 2010, you requested a tariff classification ruling. Your samples will be returned
Style 1293 is a waterproof pouch designed to be worn around the neck by means of a removable neck cord. The neck cord is equipped with an adjustable cord lock. The pouch is constructed of an exterior surface of polyvinyl chloride plastic sheeting material. The pouch is designed to provide storage, organization, protection, and portability to a camera, an iPod, keys, and other personal effects. It has a triple zip lock seal and a double snap closure to keep water and moisture out. It has a single transparent storage compartment. The neck pouch measures approximately 5” (W) x 8.25” (L).
Style 1291 is a waterproof pouch designed to be worn around the neck by means of a removable neck cord. The neck cord is equipped with an adjustable cord lock. The pouch is constructed of an exterior surface of polyvinyl chloride plastic sheeting material. The pouch is designed to provide storage, organization, protection, and portability to a cellular flip phone and other personal effects during travel. It has a triple zip lock seal, a double snap closure, and a hook-and-loop closure to keep water and moisture out. It has a single transparent storage compartment. The neck pouch measures approximately 4” (W) x 9.5” (L) when opened.
Style 1296 is a waterproof pouch with an earphone port. It is packaged with waterproof earphones. It is designed to be worn around the neck by means of a removable neck cord. The neck cord is equipped with an adjustable cord lock. The pouch is constructed of an exterior surface of polyvinyl chloride plastic sheeting material. The pouch is designed to provide storage, organization, protection, and portability to a compact MP3 player and other personal effects during travel. It has a triple zip lock seal, and a hook-and-loop closure to keep water and moisture out. It has a single transparent storage compartment. The neck pouch measures approximately 2.5” (W) x 5” (L).
You have suggested classification of the pouches under subheading 3926.90.9980. Classification within heading 3926 is subject to Chapter 39, legal note 2(m), which excludes from Chapter 39 goods that are described in heading 4202. Since the pouches are described in heading 4202, they are excluded from classification in heading 3926 by Chapter 39 legal note 2(m).
The applicable subheading for styles 1293, 1291 and 1296 will be 4202.92.9060, HTSUS, which provides for other containers and cases, with outer surface of sheeting of plastic. The rate of duty will be 17.6 percent ad valorem.
The applicable subheading for the earphones of style 1296 will be 8518.30.2000, HTSUS, which provides for headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: other. The rate of duty will be 4.9 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