The tariff classification of toiletry bags, a lunch bag, a laptop computer bag, and a messenger bag from China

N082677 December 2, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500, 4202.12.2035, 4202.12.2085 Steven Agnew UPS Supply Chain Solutions 2150 Peace Portal Drive Blaine, WA 98230 RE: The tariff classification of toiletry bags, a lunch bag, a laptop computer bag, and a messenger bag from China Dear Mr. Agnew: In your letter dated October 26, 2009, you requested a tariff classification ruling on behalf of Danica Imports Ltd. Your samples will be returned. Style 3235014 is a toiletry bag constructed of 100% cotton textile material laminated on the outer surface with polyvinyl chloride (PVC) plastic sheeting material. It is designed to provide organization, storage, protection, and portability to cosmetics or toiletry items during travel. It has a textile lined interior compartment with two open pockets on the sidewall. The bag has nylon zipper closure along three sides and measures approximately 12” (W) x 8” (H) x 4” (D). You proposed classification of style 3235014 under 4202.32.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles normally carried in the pocket or handbag. However, toiletry bags of this type are properly classified as travel, sports, and similar bags. Style 324703S is a lunch bag constructed of 100% cotton textile material laminated on the outer surface with polyvinyl chloride (PVC) plastic sheeting material. The bag is designed to provide storage, organization, protection and portability to a lunch, related accessories, and other personal effects during travel. It has an unlined interior storage compartment with no additional features. The bag has an open top and double carrying handles. It measures approximately 8.5” (W) x 9.5” (H) x 5” (D). Style 3238013S is a laptop computer bag. It is of a kind similar to a briefcase. The bag is constructed of 100% cotton textile material laminated on the outer surface with polyvinyl chloride (PVC) plastic sheeting material. It is designed to provide storage, protection, organization, and transportation to a laptop computer and other accessories typically carried to and from the office. The bag has a thickly padded, textile-lined interior storage compartment with no additional features. It has a top nylon zipper closure, a removable, adjustable shoulder strap and two carrying handles. The front exterior has a nylon zippered pocket along the width of the bag. The back exterior has an open pocket along the width of the bag. It measures approximately 15.5” (W) x 12” (H) x 2.5” (D). Style 3234014 is a messenger bag. It is of a kind similar to a school satchel. The bag is constructed of 100% cotton textile material laminated on the outer surface with polyvinyl chloride (PVC) plastic sheeting material. It has a textile-lined interior storage compartment with a zippered pocket and two open pockets on the same back wall. The bag has a full frontal flap with a mesh pocket on its underside. The flap covers two open pockets and secures with a magnetic closure. Each end of the bag has an open pocket, while the back exterior has a zippered pocket. It has a permanently attached, adjustable shoulder strap and measures approximately 14.5” (W) x 12” (H) x 4.5” (D). You proposed classification of style 3234014 under 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags. However, the messenger bag is a form of a school satchel and, thus, must be classified as such. Style 3124014 is a toiletry bag cylindrical in shape. It is constructed of 100% cotton textile material laminated on the outer surface with polyvinyl chloride (PVC) plastic sheeting material. It is designed to provide organization, storage, protection, and portability to cosmetics or toiletry items during travel. It has a textile lined interior compartment with no additional features. The bag has nylon zipper closure at the top and measures approximately 7.25” (L) x 2” in diameter. You proposed classification of style 3124014 under 4202.32.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles normally carried in the pocket or handbag. However, toiletry bags of this type are properly classified as travel, sports, and similar bags. The applicable subheading for style 3235014, 324703S, and 3124014 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. The applicable subheading for style 3238013S is 4202.12.2035, HTSUS, which provides for trunks, suitcases, vanity cases, briefcases, school satchels and similar containers, with outer surface of plastics, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for style 3234014 is 4202.12.2085, HTSUS, which provides for attache cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of plastics, other, 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