CLA-2-42:RR:NC:3:341 I89345
Troy Myers
Import Specialist
International Trade and Customs Compliance
C/o Limited Brands, Logistics Services
Seven Limited Parkway
Reynoldsburg, OH 43068-5300
Dear Mr. Myers:
RE: The tariff classification of toiletry bags of cotton and of a sheeting of plastics from China
Dear :
In your letter dated December 18, 2002 you requested a tariff classification ruling.
The samples submitted are identified as style 29358. It includes two traveling bags of the kind normally used to contain toiletries. The bags are nested one within the other. The larger bag is manufactured of a clear sheeting of plastics with cotton denim trim and edging. The smaller is wholly of cotton denim. Although the bags are presented packed one within the other, they will be repackaged subsequent to importation and sold at retail containing toiletry items. You have indicated that the bags may also be sold separately at retail.
The applicable subheading for the toiletry bag of cotton denim will be 4202.92.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sport and similar bags, of a sheeting of textile materials, with outer surface of sheeting of plastic or of textile materials, with outer surface of textile materials, of cotton . The rate of duty will be 6.5 percent ad valorem. Effective January 1, 2003, the rate of duty will be 6.4 percent ad valorem.
The applicable subheading for the toiletry bag of clear plastic sheeting will be 4202.92.4500, HTS, which provides for travel, sport and similar bags, with outer surface of a sheeting of plastic or of textile materials, other. The rate of duty will be 20 percent ad valorem. There is no change effective January 1, 2003.
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