The tariff classification of toiletry bag from China

N026892 April 30, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Francene Hinds JAV International, Inc. 500 Ocean Avenue East Rockaway, NY 11518 RE: The tariff classification of toiletry bag from China Dear Ms. Hinds: In your letter dated April 24, 2008 on behalf of Winthrop University Hospital, you requested a classification ruling. The sample which you submitted is being returned as requested. Style number FZ0180A is a toiletry bag constructed with an outer surface of clear polyvinyl chloride (PVC) plastic sheeting. It is designed to provide storage, protection, and portability to cosmetics or toiletry items during travel. It has a main compartment, zipper closure and a hook-and-loop strip at the bottom exterior. The bag has a detachable textile-cover, similar to a book cover, with a hook-and-loop strip down the middle. The cover fits around the bag by joining the two hook-and-loop strips. The textile cover has an interior zippered pocket and flap with a hook-and-loop closure. The toiletry bag and cover are considered a composite good. Explanatory Note (IX) to GRI 3(b) provides that for goods to be considered a composite, they must be adapted one to the other and be mutually complementary and that together they must together form a whole which would not normally be offered for sale in separate parts. The PVC bag provides the essential character to the composite good, and as such, both items will be classified under the same tariff number. It measures approximately 8.5” (W) x 4.5” (H) x 2.25” (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 sheeting of plastic or of textile materials: other. The applicable rate of duty is 20 percent 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