CLA-2-42:OT:RR:NC:N4:441
Stacy Cooper Dent
Sugar Snap Files, LLC
P.O. Box 753
San Carlos, CA 94070
RE: The tariff classification of pouches from China
Dear Ms. Dent:
In your letter dated September 20, 2012 you requested a tariff classification ruling. Your sample is being returned to you.
You have referred to your sample as a diaper bag organizer. It is comprised of five textile pouches that connect together with a metal hook-and-ring system. The pouches are of varying sizes. The smallest pouch measures approximately 7” (W) x 10” (H). The largest pouch measures approximately 11” (W) x 10” (H). The pouches are otherwise identical.
Each pouch is constructed wholly of man-made textile material. The back panel of each pouch is composed of polyester textile. The front of each pouch is constructed of nylon mesh textile. They each feature a top zipper closure. The pouches provide storage, protection, portability and storage to personal effects during travel. They are of a durable construction and suitable for long-term use.
In your ruling request, you suggest classification of the pouches under subheading 4202.32.80, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or in the handbag. However, your pouches are not akin to the articles commonly classified therein. The pouches are intended to be carried in a diaper bag, which is considered to be a form of a travel bag.
The applicable subheading for the textile diaper bag organizer will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of sheeting of plastics or of textile materials, other, other, of man-made fibers, other. The rate of duty will be 17.6% 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,
Thomas J. Russo
Director
National Commodity Specialist Division