us-cbp-cross-rulings-hq-086049•HQ 086049: Vinyl pouches
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
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.
-2-
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
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference
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