The tariff classification of a toiletry bag from China

N073476 September 16, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Anthony Cannata Alto Customhouse Brokers, Inc. 145-03 156th Street Jamaica, NY 11434 RE: The tariff classification of a toiletry bag from China Dear Mr. Cannata: In your letter dated August 25, 2009, you requested a tariff classification ruling on behalf of your client, Stone Mountain Accessories. Your sample is being retained by our office. Style 3369 is a toiletry bag constructed of 100% cotton and entirely covered on the exterior surface with a sheeting of plastic. The outer surface of the bag is the plastic sheeting. It is designed to provide storage, organization, protection, and portability to toiletry items during travel. The interior of the bag is textile-lined with no additional features. It secures with a zipper closure along three sides and has a carrying strap. It measures approximately 7” (W) x 6” (H) x 2” (D). The applicable subheading for style 3369 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