HQ 0086049 - Vinyl pouches - United States International Trade Commision Rulings

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 0086009 - HQ 0086079 > HQ 0086049

HQ 086049

April 11, 1990

CLA-2:CO:R:C:G 086049 SR

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9000

Mr. Peter J. Fitch
Fitch, King and Caffentzis
116 John Street
New York, N.Y. 10038

RE: Vinyl pouches

Dear Mr. Fitch:

This is in reference to your letter dated November 27, 1989, requesting the classification of vinyl pouches under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples were submitted for examination. It is assumed for the purpose of this reply that the pouches are the product of a country entitled to the General Rates of Duty.

FACTS:

The merchandise at issue consists of vinyl pouches. The pouches are of various sizes and shapes and are used to hold purchases of jewelry or bottles of cologne. They are given to the purchaser at the point of purchase to protect the items while being transported home from the store.

ISSUE:

What is the classification of the pouches at issue?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI), taken in order.

GRI 5(a) provides the following:

Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character.

The merchandise at issue does not meet these qualifications. The pouches are not entered with the items that they are intended to carry. They are not fitted to contain a specific article. Similar pouches are used to carry a variety of other types of merchandise.

Heading 3926, HTSUSA, provides for other articles of plastics. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes to heading 3926, HTSUSA, state that this heading covers articles not elsewhere specified or included, of plastics.

HOLDING:

The merchandise at issue is classifiable under subheading 3926.90.9000, HTSUSA, which provides for other articles of plastics, other, other. The rate of duty is 5.3 percent ad valorem under the General duty rate column.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling