The tariff classification of toiletry bags and plastic mirrors from China

N248123 December 20, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500, 3924.90.5650 Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of toiletry bags and plastic mirrors from China Dear Ms. Trotta: In your letter dated November 18, 2013, you requested a tariff classification ruling. You have submitted samples, which we are returning to you. Styles 6565784XQ and 6565784XP each consist of a toiletry bag and a plastic mirror. The bags and mirrors are not considered to be sets for tariff purposes and will be classified separately under their appropriate subheadings. You indicate in the information you provided with your request that the toiletry bags are constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting material. The bags are designed to provide storage, protection, portability, and organization to cosmetics, toiletries, and similar personal effects during travel. The bags have textile-lined interior compartments and top zippered closures. They measure approximately 7” (W) x 4.75” (H) x 2.5” (D). The applicable subheading for the toiletry bags 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 sheeting of plastic, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the plastic mirrors will be 3924.90.5650, HTSUS, which provides tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics, other, other, other. The rate of duty will be 3.4 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