HQ 081347
April 5 1989
CLA 2 CO:R:C:G 081347 DFC
Mr. David Krakauer
Vice President
Roger Gimbel Accessories
4 West 33rd Street
New York, New York 10001 3386
RE: Tariff classification of a cosmetic pouch with accessories
Dear Mr. Krakauer:
Your letter dated September 21, 1987, addressed to our New York office concerning the tariff classification of a cosmetic pouch with its accessories under the Tariff Schedules of the
United States (TSUS), and also under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), has been referred to this office for a direct reply to you. This ruling
letter will address only classification under the HTSUSA.
FACTS:
The sample cosmetic pouch with its accessories was produced in China. It measures approximately 5.5 inches by 7.5 inches and has no gusset. It possesses an interior top fitted mirror and a transparent zipper closure pocket which contains a plastic toothbrush and its holder, facial tissue, premoist towelettes, toothpaste, textile adhesive plasters and a plastic shaver.
ISSUE:
Can the cosmetic pouch with its accessories be considered a travel set for tariff purposes?
LAW AND ANALYSIS:
In applying the HTSUSA, the Customs Service must follow the terms of the statute. Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that "classification shall be determined according to
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the terms of the headings and any relative section or chapter notes, and, provided such headings or notes do not otherwise require, according to /the remaining GRI's taken in order/." In
other words classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes.
Subheading 9605.00.00, HTSUSA, provides for travel sets for personal toilet, sewing or shoe or clothes cleaning (other than manicure and pedicure sets of heading 82140). The Explanatory Note to this provision reads in pertinent part as follows:
The heading covers certain travel sets consisting of
articles individually falling in different headings of
the Nomenclature or consisting of different articles of
the same heading.
The heading includes:
(i) Toilet sets, presented in a case of leather;
fabric or plastics, containing, e.g., moulded
plastic boxes, brushes, as comb, scissors,
tweezers, a nail file, a mirror, a razor holder
and manicure instruments.
Noting that the sample toiletry bags are put up for retail sale as travel sets, we are persuaded that they are travel sets for tariff purposes.
HOLDING:
The subject merchandise is classifiable under subheading 9605.00.0000, HTSUSA, as travel sets for personal toilet, sewing or shoe or clothes cleaning with duty at the rate of 8.1 percent
ad valorem.
Sincerely
John Durant, Director
Commercial Rulings Division