CLA-2 CO:R:C:G 081471 DFC
Mr. David Krakauer
Vice President-Operations
Roger Gimbel Accessories
4 West 33rd Street
New York, N.Y.
RE: Tariff classification of toiletry bags with accessories
produced in Taiwan.
Dear Mr. Krakauer:
Your letter dated September 28, 1987, addressed to our New
York office concerning the dutiable status of toiletry bags
with their accessories under the Tariff Schedules of the United
States Annotated (TSUSA) and also under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), has been
referred to this office for a direct reply to you. This ruling
letter will address only classification under the HTSUSA.
FACTS:
Samples of two lady's toiletry bags were submitted for
examination. Style Z66555 measures approximately 10.5 inches
by 4 inches. It possesses two full-sized transparent plastic
zipper closure pockets containing a plastic soap dish, two
plastic lotion bottles with a funnel, a plastic jar and a
toothbrush case. In addition, there is a removable transparent
plastic pencil-like pouch.
Style R22425 measures approximately 9 inches by 12.5
inches with no gusset. It possesses two full-sized transparent
plastic textile zipper closure pockets and a removable full
sized pencil-like transparent plastic case. It contains a
plastic soap dish, two plastic lotion bottles, a plastic jar
and toothbrush case and it is carried by double self-material
handle straps. The bag itself is secured by top snap closures.
- 2 -
ISSUE:
Can these toiletry bags with their accessories be
considered travel sets for tariff purposes?
LAW AND ANALYSIS:
In applying the HTSUSA, the Customs Service must follow
the terms of the statute. Classification of goods under the
HTSUSA is governed by the General Rules of Interpretation
(GRI's). GRI 1 provides that "classification shall be
determined according to the terms of the headings and any
relative section or chapter notes, and, provided such headings
or notes do not otherwise require, according to [the remaining
GRI's taken in order]." In other words classification is
governed first by the terms of the headings of the tariff and
any relative section or chapter notes.
Subheading 9605.00.00, HTSUSA, provides for travel sets
for personal toilet, sewing or shoe or clothes cleaning (other
than manicure and pedicure sets of heading 82140). The
Explanatory Notes to this provision read in pertinent part as
follows:
The heading covers certain travel sets consisting of
articles individually falling in different headings of
the Nomenclature or consisting of different articles
of the same heading.
The heading includes:
(i) Toilet sets, presented in a case of leather,
fabric or plastics, containing, e.g., moulded
plastic boxes, brushes, a comb, scissors,
tweezers, a nail file, a mirror, a razor holder
and manicure instruments.
Noting that the sample toiletry bags are put up for retail
sale as travel sets, we are persuaded that they are travel sets
for tariff purposes.
- 3 -
HOLDING:
Styles Z66555 and R22425 are classifiable under subheading
9605.00.0000, HTSUSA, as travel sets for personal toilet,
sewing or shoe or clothes cleaning with duty at the rate of 8.1
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: Kevin Gorman NY Seaport
DFCahill:jaj:1/23/89