Ms. Lesa R. Hubbard
J C Penney Purchasing Corp.
P.O. Box 10001
Dallas, TX 75301-0001
RE: The tariff classification of toiletry bag with implements from China.
Dear Ms. Hubbard:
In your letter dated August 6, 1997, you requested a tariff classification ruling for a toiletry bag with implements.
The sample submitted, identified as lot number 537-9130, described as "Men's Travel Shaving Kit With Manicure Set", consists of a man's toiletry bag constructed of plastic sheeting material. Inside the bag are various implements packaged in a small plastic Zip-Lock bag. The implements includes a toenail clipper, fingernail clipper, nail file, scissors, tweezers, pocket knife and comb (comb and nail file not submitted). The toiletry bag measures approximately 10" x 6 1/2" x 4" with a plastic carrying strap. The bag has three zippered closures; one in the top middle, one side pocket and one that unzips three sides and allows a flap to open revealing plastic loops to contain various implements.
The applicable subheading for toiletry bag of plastic sheeting material 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.
The implements contained in the small plastic Zip-Lock bag are separately classifiable.
Toenail clipper, fingernail clipper and nail file: 8214.20.3000, HTS, which provides for cuticle or cornknives, cuticle pushers, nail files, nailcleaners, nail nipper and clippers, all the foregoing used for manicure or pedicure purposes, and parts thereof. The rate of duty will be 5.6 percent ad valorem.
Scissors: 8213.00.9000, HTS, which provides for scissors, tailors' shears and similar shears... valued over $1.75/dozen... other. The rate of duty will be 7.9 cents each plus 7.9 percent ad valorem.
Tweezers: 8203.20.2000, HTS, which provides for tweezers. The rate of duty will be 5.6 percent ad valorem.
Pocket knife: 8211.93.0030, HTS, which provides for knives having other than fixed blades. The rate of duty will be 3 cents each plus 5.4 percent ad valorem.
Comb: 9615.11.1000, HTS, which provides for combs... of hard rubber or plastics... valued not over $4.50 per gross. The rate of duty will be 14.4 cents per gross plus 2 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 212-466-5893.
Paul K. Schwartz
Chief, Textiles & Apparel Branch