The tariff classification of a PVC toiletry bag from China

PD E80341 April 26, 1999 CLA-2-42:SE:C:D:G02 E80341 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP 1515 Broadway New York, NY 10036 RE: The tariff classification of a PVC toiletry bag from China Dear Ms. Wierbicki: In your letter dated April 6, 1999 you requested the tariff classification for the Brush Collection toiletry bag no. PP191173 on behalf of your client, Avon Products of New York, NY. No. PP191173 is a rectangular shaped toiletry bag measuring approximately 8 3/8" x 1 7/8" x 4 1/4". It features a zip-around opening and no carrying handle. The exterior surface of the bag is of PVC sheeting. The interior consists of a single compartment lined with a thin sheeting of plastic. A clear plastic pocket for holding cosmetic brushes is sewn onto one side of the interior. The applicable subheading for style PP191173 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. 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). The sample is being returned herewith in accordance with your request. 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, Artis M. Morgan, Jr. Port Director Seattle