The tariff classification of a toiletry bag from China

N336548 December 7, 2023 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3131; 9903.88.03 Lesa Hubbard JC Penney Purchasing Corporation 6501 Legacy Drive     Plano, TX 75024 RE:      The tariff classification of a toiletry bag from China Dear Ms. Hubbard: In your letter dated November 6, 2023, you requested a tariff classification ruling. A sample was submitted. Our office will retain it as requested. The article at issue, which you referred to as a “hanging shower organizer,” is a bi-fold toiletry bag. It is constructed with an outer surface of man-made textile materials. The bag is designed and sized to provide storage, protection, portability, and organization to cosmetics and toiletries during travel. It has one top handle. The interior features a main mesh compartment and two zippered wall pockets. The exterior features one zippered pocket. At the top of the bag, there is a metal hook for hanging when fully opened. The article measures approximately 8 inches (H) x 10.5 inches (W) x 3.5 inches (D) when folded. It measures approximately 18 inches (H) x 10.5 inches (W) x 3.5 inches (D) when unfolded.     In your request, you suggested that the hanging shower organizer should be classified under subheading 6307.90.9891, Harmonized Tariff Schedule of the Unites States (HTSUS), which provides for “Other made-up articles, including dress patterns: Other: Other: Other: Other: Other.” We disagree. For an article to be considered a made-up article of textile under subheading 6307.90.9891, HTSUS, there cannot be a more specific heading that also provides for the classification of the article. The Explanatory Notes to heading 6307, HTSUS provides, in pertinent part, “This heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature.”  As the bag is more specifically provided for in Heading 4202, HTSUS, the organizer will be classified therein. The applicable subheading for the toiletry bag will be 4202.92.3131, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers. The general rate of duty will be 17.6 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.3131, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.92.3131, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the notes cited above and the applicable Chapter 99 subheadings. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Vikki Lazaro at vikki.lazaro@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division