The tariff classification of a toiletry bag and a messenger bag from China

N188784 November 8, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.12.2035, 4202.92.4500 Min Xie Phillips Van Heusen 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a toiletry bag and a messenger bag from China Dear Ms. Xie: In your letter dated October 6, 2011, you requested a tariff classification ruling. Your samples will be returned to you. Style 08084 is a two-piece toiletry bag constructed with an outer surface of 100% polyvinyl chloride (PVC) plastic sheeting with vinyl trim. It is designed to provide storage, protection, organization and portability to cosmetics or toiletry items during travel. The bag features a removable zippered pouch. The outer second piece of the toiletry bag acts as a cover that wraps around the pouch. The outer component has two zippered sections for storage and two carrying handles. A metal snap closure secures the pouch and the cover together. The two-piece toiletry bag measures approximately 9” (W) x 6” (H) x 1.5” (D). Style 823591 is a messenger bag constructed with an outer surface of 100% polyvinyl chloride (PVC) plastic sheeting. It is designed to provide storage, protection, portability and organization to documents, files, and other related accessories during travel. The bag has a textile-lined storage compartment with a zippered pocket and two open pockets on the sidewalls. The bag has a flap that covers the entire front exterior and secures with a metal magnetic closure. It has a single shoulder strap and measures approximately 14” (W) x 10” (H) x 4” (D). The applicable subheading for the toiletry bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of plastic sheeting material, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the messenger bag will be 4202.12.2035, HTSUS, which provides for trunks, suitcases, vanity cases, briefcases, school satchels and similar containers, with outer surface of plastics, other, briefcases and similar containers. 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