CLA-2-42:1B:CO:G07 D89112

Mr. Arlen T. Epstein
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, New York 10036-8901

RE: The tariff classification of a toiletry bag from China

Dear Mr. Epstein:

In your letter dated March 16, 1999, you requested a tariff classification ruling on behalf of Avon Products, Inc. A sample was submitted for our examination.

The submitted sample, "SSS Summer Survival Kit," - PP 192000, is a toiletry bag with an outer surface of clear polyvinyl chloride (PVC), trimmed with a woven cotton canvas fabric. It measures approximately 6 x 8 x 4 inches with a snap-top closure. The product features two unsecured exterior compartments. As requested your sample is herein returned.

The applicable subheading for the toiletry bag, PP 192000, 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: Other. The rate of duty will be 20% 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.

Sincerely,

Jon A. Batt
Port Director
Detroit, Michigan