The tariff classification of toiletry bags from China

N057562 May 12, 2009 CLA-2-42 OT:RR:NC:NC:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Steven Wang WHL Customs Broker Services, Inc. 11222 S. La Cienega Boulevard, #528 Inglewood, CA 90304 RE: The tariff classification of toiletry bags from China Dear Mr. Wang: In your letter dated April 10, 2009, you requested a tariff classification ruling on behalf of your client, Mr. Frank Lam. The samples will be returned as requested. All the styles listed below are toiletries bags constructed with an outer surface of clear polyvinyl chloride (PVC) plastic sheeting material. The bags are designed to provide storage, protection, portability, and organization to toiletries, cosmetics, and other personal effects during travel. They each have an unlined storage compartment, carrying handles, and secure with a zipper or plastic snap closures. They measure over 4 mils in thickness and are suitable for repetitive use. Style 76-54036 measures approximately 6” (W) x 6” (H) x 2” (D). Style 76-52040 measures approximately 5” (W) x 6” (H) x 2” (D). Style 76-59020 measures approximately 10.5” (W) x 7” (D) x 4” (D). Style 76-482732 measures approximately 8” (W) x 7” (H) x 3” (D) The applicable subheading for all styles will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sport, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty 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