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April 13, 1999

CLA-2-42:RR:NC:3:341 D89843


TARIFF NO.: 4202.32.1000

Ms. Sandy Fisher
The Hipage Company, Inc.
5629 S. Laburnum Ave.
Richmond, VA 23231

RE: The tariff classification of tobacco pouches from China.

Dear Ms. Fisher:

In your letter dated March 22, 1999, on behalf of Cigar Savor Enterprises, you requested a tariff classification ruling for tobacco pouches.

You have submitted two samples of pouches manufactured of cellular polyvinyl chloride (PVC) plastic sheeting and a woven textile material. The PVC sheeting is the exterior constituent material. The articles are designed similar to a tobacco pouch in that they have a heavy vinyl lining and the hermetically closed top. The instant samples are blister packaged for retail sale with a header card which reads “Pipe Savor Tobacco Pouch”.

The applicable subheading for the tobacco pouches of PVC plastic sheeting will be 4202.32.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, of reinforced or laminated plastics. The rate of duty will be 12.1 cents/kg plus 4.6 percent ad valorem.

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 Kevin Gorman at 212-637-7091.


Robert B. Swierupski

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