CLA-2-42:OT:RR:NC:N4:441
Jacqueline A. Turner
Wemco Inc.
200 James Drive East
St. Rose, LA 70087
RE: The tariff classification of a toiletry bag with a plastic bottle from China
Dear Ms. Turner:
In your letter dated September 29, 2023, you requested a tariff classification on behalf of your client, Randa Accessories Leather Goods LLC. Photographs and descriptive literature were provided for our review.
The article at issue, style 41KD210021, consists of a toiletry bag and a plastic bottle. In your request, you stated that the bag is constructed with an outer surface of 100% polyurethane (PU) plastic sheeting. It is designed to provide storage, protection, organization, and portability to personal effects during travel. It features one carrying handle and a zippered closure. The front exterior features one zippered pocket. The bag measures approximately 11 inches (L) x 5 inches (W) x 5.5 inches (H).
The toiletry bag and plastic bottle are considered a set for tariff purposes, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS), noted. The essential character of the set is imparted by the toiletry bag as that will perform the functions of storing, protecting, transporting, and organizing additional contents along with, or in place of, the bottle. The bag is also the article which provides the most bulk.
In your request, you suggested the set be classified under subheading 9605.00.0000, HTSUS, which provides for travel sets for personal toilet, sewing or shoe or clothes cleaning (other than manicure and pedicure sets of heading 8214). The article is not akin to the travel sets provided for in that subheading. The toiletry bag is of a type suitable for sale at retail on its own and is large enough, and intended to, store a variety of articles beyond the bottle. The toiletry bag, which provides the essential character to the set, is provided for in Heading 4202 and will be classified accordingly.
The applicable subheading for style 41KD21002 will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The general rate of duty will be 20 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.4500, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.92.4500, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division