The tariff classification of a toiletry bag from China

N064476 June 30, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Kevin Maher C-Air Customhouse Brokers 181 S. Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a toiletry bag from China Dear Mr. Maher: In your letter dated June 8, 2009, you requested a tariff classification ruling on behalf of your client, DKP Designs. Your sample will be returned to you as requested. Style W16917 is a toiletry bag constructed of 100% polyvinyl chloride (PVC) sheeting material. It is designed to contain small personal effects, cosmetics, and toiletries during travel. The bag has an unlined storage compartment with no additional features and a nylon zipper closure. It measures approximately 7.5” (W) x 5” (H) x 1.5” (D). In your letter, you suggest classification under tariff 4202.32.2000, 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 sheeting of plastic, other. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. The toiletry bag is more appropriately classified under subheading 4202.92.4500, HTSUS. The applicable subheading for style W16917 will be 4202.92.4500, HTSUS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 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