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NY 868918

December 5, 1991

CLA-2-39:S:N:N3G:221 868918


TARIFF NO.: 3926.90.9090

Ms. Mary Jo Muoio
Wolf D. Barth Co., Inc.
90 West Street
New York, NY 10006

RE: The tariff classification of a waterproof pouch for a portable VHF radio from Germany.

Dear Ms. Muoio:

In your letter dated November 14, 1991, on behalf of Pioneer and Company, you requested a tariff classification ruling.

The waterproof pouch (item number 344) is composed of plastics, and has an adjustable carrying strap and a plastic sealing clamp. The pouch is meant to protect VHF transmitters or radios from water, salt spray and dust, so that the transmitter can be used in the rain or on a boat. The pouch also protects transmitters in the water and enables divers to call their ship from the water surface.

You have inquired about classification in heading 3923, the provision for articles for the conveyance or packing of goods. The pouch is not classified in this heading because it is meant to protect the transmitter, not to convey or pack it. As you requested, your sample is being returned.

The applicable subheading for the waterproof pouch will be 3926.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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