The tariff classification of a toiletry bag from China

N034426 August 20, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Francine Janowiak Paris Presents, Inc. 3800 Swanson Court Gurnee, IL 60031 RE: The tariff classification of a toiletry bag from China Dear Ms. Janowiak: In your letter dated June 26, 2008 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The item you refer to as a “PVC Cosmetics Bag” was submitted without a style number. It is a toiletry bag constructed with an outer surface of 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, cotton trim, and a top zipper closure. It measures approximately 7.25” (W) x 5” (H) x 1.75” (D). In your letter you suggest classification under tariff numbers 4202.32.9550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials; 4202.32.1000, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, of reinforced or laminated plastics; 4202.32.2000, HTSUS, which provides, in part, for articles of a kind normally carried in the pocket or in the handbag, with an outer surface of plastic sheeting, other. However, the toiletry bag is more appropriately classified under 4202.92.4500, HTSUS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The applicable subheading for the toiletry bag will be 4202.92.4500, 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