The tariff classification of toiletry bags from China

N027671 June 3, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Antoinette McKnight American Shipping Company, Inc. 250 Moonachie Road, 5th Floor Moonachie, N.J. 07074 RE: The tariff classification of toiletry bags from China Dear Ms. McKnight: In your letter dated April 22, 2008, which was received in our office on May 6, 2008, on behalf of Keenpac North America, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The item you refer to as Sample 1 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, webbed trimming and a nylon zipper closure. The bag is 10 mils thick. It measures approximately 5” (W) x 4” (H) x 1.75” (D). The item you refer to Sample 2 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, and a nylon zipper closure. The bag is 12 mils thick. It measures approximately 6.25” (W) x 5.25” (H) x 1.75” (D). The applicable subheading for the toiletry bags 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