CLA-2-42:RR:NC:TA:341 K82803
Ms.Kerri Parrett
Focus Creative Concepts, Inc.
374 Bering Avenue
Toronto, Ontario,
Canada M8Z 3A9
RE: The tariff classification of a toiletry bag of plastic sheeting from China.
Dear Ms. Parrett:
In your letter dated January 27, 2004 you requested a tariff classification ruling for a toiletry bag of plastic sheeting.
The submitted sample is a zippered toiletry bag wholly made up of an exterior surface of plastic sheeting that has a laminated woven textile fabric backing. The fabric backed plastic sheeting is approximately 19 MIL thick (a MIL is one thousandths of an inch). The bag measures approximately 10 inches across the top, 5 inches deep and has a flat bottom that measures 4.25 inches by 6.5 inches. The top has an approximately 10-inch long nylon coil zipper and an ornamental bone shaped grip on each end. The exterior of the bag is printed with sales and use literature relative to what is described as a wash mitten intended for personal use.
You have suggested classification within the tariff provision HTS 3923.90.00 that provides, in part, for articles for the conveyance or packing of goods, of plastics, other, buckets and pails, with or without lids. Goods classifiable in heading 4202 are excluded from classification in heading 3923 by Chapter 39 exclusion note 2(ij). The submitted sample is a form of a toiletry bag and is eo nomine classifiable in heading 4202, therefore it is not classifiable in subheading 3923, HTS. Your sample is being returned as requested.
The applicable subheading for the toiletry bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), 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.
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 Kevin Gorman at 646-733-3041.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division