Tariff classification of a lady's toiletry bag with accessories

HQ 081394 March 28, 1989 CLA-2 CO:R:C:G DFC CATEGORY: Classification TARIFF NO.: 9605.00.0000 Mr. David Krakauer, Vice President-Operations Roger Gimbel Accessories 4 West 33rd Street New York, New York 10001-3386 RE: Tariff classification of a lady's toiletry bag with accessories Dear Mr. Krakauer: In a letter dated September 21, 1987, you inquired as to the tariff classification of a lady's textile toiletry bag with plastic accessories under the Tariff Schedules of the United States Annotated (TSUSA), and also under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Inasmuch as the HTSUSA became effective on January 1, 1989, we will respond to you under the provisions of that schedule. FACTS: The sample designated as style P1110, was produced in the People's Republic of China. It measures approximately 7 inches by 9.75 inches and contains two full width transparent plastic interior zipper closure pouches, one of which holds a plastic soap dish, a bottle and a jar. The bag is secured by two top snap closures and is carried by double self-material handle straps. ISSUE: Does style P1110 constitute a travel set within the purview of heading 9605.00.0000, HTSUSA? LAW AND ANALYSIS: Subheading 9605.00.0000, HTSUSA, provides for travel sets for personal toilet, sewing or shoe or clothes cleaning (other than manicure and pedicure sets of heading 8214). - 2 - The Explanatory Note to heading 9605, HTSUSA, reads in pertinent part as follows: The heading covers certain travel sets consisting of articles individually falling in different headings of the Nomenclature or consisting of different articles of the same heading. The heading includes: (i) Toilet sets, presented in a case of leather, fabric, or plastics, containing, e.g., moulded plastic boxes, brushes, a comb, scissors, tweezers, a nail file, a mirror, a razor holder and manicure instruments. It is our opinion based on the explanatory material cited above that the toiletry bag with its plastic accessories falls within the purview of heading 9605, TSUSA, as travel sets. HOLDING: Style P1110 is classifiable under subheading 9605.00.0000, HTSUSA, as travel sets for personal toilet, sewing or shoe or clothes cleaning (other than manicure and pedicure sets of heading 8214) with duty at the rate of 8.1 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division 6cc AD NY Seaport 1cc John Durant 1cc Kevin Gorman NY Seaport 1cc G Brownchweig NY Seaport DFCahill gc/3/6/89 fnl/3/9/89