The tariff classification of a Lingerie Bag from Taiwan

PD D81090 August 20, 1998 CLA-2-42:G32 D81090 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Ms. Kristen Gibson Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a Lingerie Bag from Taiwan Dear Ms Gibson: In your letter dated August 5, 1998, you requested a tariff classification ruling. Style 602520 is a tri-fold-over bag composed of 100 percent PVC, measuring approximately 14 inches wide x 18 inches in length. When opened, the interior has three clear PVC zippered compartments. The top compartment includes a wire hanger that can be pulled out to hang the bag. Also, the bag folds over and has two straps to close. As requested, your bag will be returned to the above address. The applicable subheading for the PVC lingerie bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 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. Sincerely, William J. Luebkert Port Director, Philadelphia, PA