The tariff classification of a vanity case from China

NY J89210 September 19, 2003 CLA-2-42:RR:NC:3:341 J89210 CATEGORY: Classification TARIFF NO.: 4202.12.8070 Shirley Price C/o Funrise Toy Corporation 6115 Variel Avenue Woodland Hills, CA 91367-3727 RE: The tariff classification of a vanity case from China Dear Ms. Price: In your letter dated September 12th, 2003 you requested a tariff classification ruling. The sample submitted, identified as Item #31744 (“Play “N Pretty Beauty Bag”), is a vanity case constructed with an exterior surface of plastic backed textile fabric. The textile is of man-made fibers. Measuring approximately 7”W x 4 ½”H x 5 ½”, the item features a zippered lid and twin carrying handles. Included with the case are a coin purse and a mirror. The purse is constructed of the same material as the vanity case and measures approximately 3”W x 3 ½”H x 1 ¼”D. It has a zippered enclosure and two carrying straps. The cased mirror measures approximately 3” x 3 ½”. The three items are made up as a set as they are presented packaged for retail sale without additional repackaging. You have indicated that the item is classifiable in tariff number 4202.12.2020., HTSUSA. The tariff description provides for goods that have an outer surface of plastics. Chapter 42, Additional U.S. Note 1 provides that classification is according to the exterior surface constituent material. The exterior surface of item 31744 is of man-made textile materials. The applicable subheading for the vanity case set will be 4202.12.8070, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases, and attaché cases with an outer surface of textile materials, other, of man-made materials. The rate of duty will be 17.8 percent ad valorem. HTS 4202.12.8070 falls within textile category designation 670. Based upon international textile trade agreements, products of China are not currently subject to quota and the requirement of a visa. 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division