The tariff classification of a toiletry bag from China

N244738 August 28, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Carol Robertson Carmichael International Service 533 Glendale Boulevard Los Angeles, CA 90026 RE: The tariff classification of a toiletry bag from China Dear Ms. Robertson: In your letter dated July 31, 2013, you requested a tariff classification ruling on behalf of Enchante Accessories, Inc. You have submitted a sample which we are returning to you. Style TJ-12210 is a toiletry bag constructed of cotton textile material that is coated on the outer surface with plastic sheeting. The bag is designed and sized to provide storage, protection, portability, and organization to cosmetics, toiletries, and similar personal effects during travel. It has a textile-lined interior compartment. There is an open pocket on one of the interior walls and four small pockets on the opposite wall. The bag has a zipper closure at the top and measures approximately 7.25” (W) x 6.5” (H) x 2.5” (D). In your ruling request, you suggested classification of the toiletry bag under 4202.92.1500 Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags with outer surface of cotton textile material. However, classification of goods within subheading 4202.92 is subject to Chapter 42, Additional U.S. Note 2, wherein goods that are made-up of a textile material that is impregnated, coated, covered, or laminated with plastics, are regarded as having an outer surface of textile material or of plastic sheeting depending on whether and the extent to which the textile constituent or the plastic constituent material makes up the exterior surface material. The exterior surface constituent material of style TJ-12210 is the plastic sheeting. Therefore, the article will be classified as having an outer surface of plastic sheeting. The applicable subheading for the toiletry bag will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic or of textile materials, 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, Myles B. Harmon Acting Director National Commodity Specialist Division