CLA-2-42:RR:NC:TA:341 K87609
Mr. Todd D. Bulmash
Paris Presents Incorporated
3800 Swanson Court
Gurnee, IL 60031-1261
RE: The tariff classification of a toiletry bag from Hong Kong.
Dear Mr. Bulmash:
In your letter dated July 2, 2004, you requested a tariff classification ruling for a toiletry bag.
The sample submitted is identified as item number 04-0511. The item is a toiletry bag of a kind classified in heading 4202 designed to contain toiletries and other small personal effects during travel. It is constructed of clear polyvinyl chloride (PVC) plastic sheeting. It measures approximately 5-½”(H) x 4”(W) x 1”(D). You have indicated that at the time of importation the “Ms. Pedicure®” logo will be screened on the front of the bag, but the construction, size and shape will not change. The bag has a top carrying handle and a flap closure with snap fastener. Your sample is being returned as requested.
You have suggested classification with the tariff provisions HTS 3923.21.0011 and/or 3923.29.0000 that provides, in part, for articles for the conveyance or packing of goods of plastics: sacks and bag… Goods classifiable in heading 4202 are excluded from classification in heading 3923 by Chapter 39 exclusion note 2(ij). The instant item is classifiable in heading 4202, therefore it is not classifiable in subheading 3923, HTS.
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, 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