Classification of a textile slipper case

HQ 089855 October 3, 1991 CLA-2 CO:R:C:T 089855jlj CATEGORY: Classification TARIFF NO.: 4202.92.3015 Ms. Karen L. Hershman, Manager of Administration Cinzia Division of Fashion Dynamics 100 School Street Bergenfield, New Jersey 07621 RE: Classification of a textile slipper case Dear Ms. Hershman: In your letter of May 31, 1991, you requested a tariff classification for a textile slipper case manufactured in Taiwan. You submitted a sample along with your letter and asked that it be returned to you. The sample is being returned to you under separate cover. FACTS: The sample submitted, Style SC 01510, is a white terry cloth fabric slipper case, with a zipper extending three quarters of the way around it. It is a stylish item which is substantial enough to be used many times. It is ornamented on the exterior with a pastel floral applique and with imitation pearls. The sample is specially shaped to the outline of a slipper. You describe the outer terry cloth fabric as made of 80 percent cotton and 20 percent polyester fibers. The interior lining is 100 percent polyvinyl chloride. The item will be packaged in clear plastic for sale. It is sold individually and is intended to be coordinated with other travel or bath items which your firm sells. ISSUE: What is the correct tariff classification of this merchandise under the Harmonized Tariff Schedule of the United States (HTSUSA)? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relative section or chapter notes. Heading 4202, HTSUSA, provides, in relevant part, for traveling bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers,...of textile materials.... The instant merchandise is similar in function to traveling bags and toiletry bags. It is substantial in its construction, contains a lining and is designed for extended usage. Moreover, unlike a general purpose drawstring pouch, this container is specially shaped or fitted to the outline of a slipper. Similar merchandise has been classified under this heading in previous Customs Headquarters Ruling Letters (HRL). See HRL 085674 of December 1, 1989, and HRL 086580 of May 24, 1990. For all these reasons, we find that the instant sample is classified under Heading 4202 as ejusdem generis to the exemplars listed. HOLDING: The instant sample is classified under the provision for travel, sports and similar bags, with outer surface of textile materials, other, other, of cotton, in subheading 4202.92.3015, HTSUSA, dutiable at the rate of 20 percent ad valorem. Textile category 369 applies to merchandise classified in this subheading. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Inasmuch as part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U. S. Customs Service, which is available for inspection at your local Customs office. Sincerely, John Durant, Director Commercial Rulings Division