The tariff classification of a jewelry case and a toiletry case from China

N246577 October 24, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9060, 4202.92.4500 Carrie Turk Cornerstone Brands, Inc. 5568 West Chester Road West Chester, OH 45069 RE: The tariff classification of a jewelry case and a toiletry case from China Dear Ms. Turk: In your letter dated September 16, 2013, you requested a tariff classification ruling. You have submitted samples, which we are returning to you. Item 29863 is a bi-fold jewelry case constructed with an outer surface of plastic sheeting. It is designed to provide storage, protection, portability, and organization to jewelry and related accessories. One side of the interior has three zippered pockets and two bands that secure with metal snaps. The other side contains one zippered compartment, five bands that secure with metal snaps, and a clear plastic zippered pocket. The jewelry case is secured by a magnetic snap closure. It measures approximately 10” (H) x 5.5” (W) x 1.5” (D). Item 29864 is a roll-up toiletry case constructed with an outer surface of plastic sheeting. It is designed to provide storage, protection, portability, and organization to toiletry items and related accessories during travel. The interior has four detachable, zippered pockets of clear plastic sheeting that attach to the base with hook-and-loop closures. The case features two carrying handles. It closes by rolling the two ends of the case toward each other and then fastens by means of a hook-and-loop closure. It measures approximately 10.25” (W) x 5.5” (H) x 5.25” (D). You have suggested that style 29863 is classifiable within subheading 4202.12.2085, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, other. While jewelry boxes and jewelry cases are articles of Heading 4202, HTSUS, they are not akin to the articles of this subheading. You have suggested that style 29864 is classifiable within subheading 4202.12.2050, HTSUS, which provides, in part, for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics. However, while generic toiletry cases are articles of Heading 4202, HTSUS, they are not akin to the articles of this subheading. The applicable subheading for item 29863 will be 4202.92.9060, HTSUS, which provides, in part, for other bags and containers, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 17.6 percent ad valorem. The applicable subheading for item 29864 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division