The tariff classification of a toiletry bag from the Philippines

N013928 July 13, 2007 CLA-2-42:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Ray Reynolds Lee Hardeman Customs Brokers, Inc. 5673 Old Dixie Highway, Suite 155 Forest Park, GA 30297 RE: The tariff classification of a toiletry bag from the Philippines Dear Mr. Reynolds: In your letter dated July 3, 2007, you requested a tariff classification ruling on behalf of your client, Star Home Décor USA, LLC. The sample submitted is identified as style number 70-1446F. It is a toiletry bag constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. The bag is designed to hold small personal effects and toiletries during travel. The bag has a top zipper closure. The interior of the bag is unlined and has no additional features. It measures approximately 11” (W) x 7” (H) x 3.5” (D). The applicable subheading for the toiletry bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags, with outer surface of plastic sheeting, other. The duty rate will be 20% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division