United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0084951 - HQ 0085014 > HQ 0084967

Previous Ruling Next Ruling


HQ 084967


October 12, 1989

CLA-2 CO:R:C:G 084967 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.32.2000

Mr. Ned H. Marshak
Sharetts, Paley, Carter & Blauvelt, P.C.
Sixty-seven Broad Street
New York, N.Y. 10004

RE: Classification of pencil pouches

Dear Mr. Marshak:

This letter is in response to your inquiry of June 14, 1989, in behalf of K mart Corporation, requesting tariff classification of pencil pouches under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples were submitted for examination.

FACTS:

One of the pencil pouches, code number 25-47-44, measures approximately 8 by 4 inches and has a full length zipper across the top. It has a small lunch money pocket, measuring 3 by 2 inches, which is attached to the exterior and is secured by a snap button.

The other pencil pouch, code number 25-37-02, measures 8 by 4 inches and has a full length zipper. Both pouches are made of plastic sheeting and are made in China.

ISSUE:

Whether the pencil pouch is an article of a kind normally carried in the pocket or handbag, classifiable under subheading 4202.32, HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 4202, HTSUSA, provides for pouches and similar containers. Subheading 4202.32, HTSUSA, provides for articles of a kind normally carried in the pocket or in the handbag with outer surface of plastic sheeting or of textile materials. Since the pouches are of a size and type which would be carried in a handbag, we find that they are classifiable as articles of a kind normally carried in the pocket or in the handbag.

HOLDING:

The merchandise at issue is classified under subheading 4202.32.2000, HTSUSA, as pouches or similar containers, articles of a kind normally carried in the pocket or in the handbag, with outer surface of plastic sheeting, other, dutiable at a rate of 20 percent ad valorem.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: