CLA-2-42:OT:RR:NC:N3:341

Steven Franzen
Global Transportation Services
980 Lone Oak Road Suite 134
Eagan, Minnesota 55121

RE: The tariff classification of toiletry bags from China

Dear Mr. Franzen:

In your letter dated August 19, 2008 on behalf of 161 Design, LTD, you requested a tariff classification ruling. The samples which you submitted are being returned as requested.

Style number KND-1301A3 is a toiletry bag constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting material. It is designed to provide storage, protection, and portability to cosmetics or toiletry items during travel. It has a main compartment with no additional features and a nylon zipper closure. The bag has a single carrying handle and measures approximately 9” (W) x 10” (H) x 2” (D).

Style number KND-1302A3 is a toiletry bag constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting material. It is designed to provide storage, protection, and portability to cosmetics or toiletry items during travel. The bag has a zipper closure along three sides. When opened, it separates into two compartments, each with a clear PVC window. The bag has double carrying handles and measures approximately 5” (W) x 8.5” (H) x 3” (D).

The applicable subheading for the toiletry bags will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags with outer surface of sheeting of plastic or of textile materials: other. The applicable rate of duty is 20 percent ad valorem.

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 on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Vikki Lazaro at (646) 733-3041.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division