HQ 081485
April 13 1989
CLA-2 CO:R:C:G 081485 DFC
Area Director of Customs
New York Seaport
6 World Trade Center
New York, New York 10048
RE: Tariff classification of travel kits with accessories
Dear Sir:
With your memorandum dated July 7, 1987, you enclosed a
Customs Form 6431 from the port of San Francisco concerning the
tariff classification of certain travel kits manufactured in
Taiwan. Samples were submitted for examination.
FACTS:
Style LP410 is a transparent plastic trifolded travel case
which measures approximately 18 inches by 10 inches when
unfolded and contains one open pouch, a zipper closure
compartment and a pocket with a snap flap closure. The above-
stated sections contain the following accessories: a loofa pad,
a plastic soap case, two plastic jars and lotion bottles, a
plastic toothbrush holder, an inflatable vinyl neck pillow, a
plastic drinking cup, two plastic hangers, two toe separators,
emery boards and a sewing kit. The case is secured by being
wrapped and then tied by two string-like textile straps.
Style LP120 is a transparent plastic rectangular-shaped
travel case which measures approximately 6.25 inches by 9
inches by 2.25 inches. It possesses one central compartment
containing the following: a plastic toothbrush holder, two
plastic jars and lotion bottles, a plastic soap dish, a
complexion brush and two loofa pads and emery boards. The
case itself is secured by a snap flap closure.
- 2 -
Style B320 is a transparent plastic rectangular-shaped
travel case which measures approximately 3.75 inches by 6.5
inches by 2 inches. It possesses one central compartment and
an interior open pouch containing the following: ten eye shadow
applicators, a mirror, a plastic jar, two plastic lotion
bottles, a plastic comb and a complexion brush. It is secured
by a snap flap closure.
ISSUE:
The basic question to be resolved under the Tariff
Schedules of the United States (TSUS), is whether the kits with
their accessories are classifiable pursuant to the doctrine of
entireties under the provision for fitted luggage of other
material, other in item 706.62, TSUS.
The question to be resolved under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), is whether
the travel kits with their accessories come within the purview
of subheading 9605, HTSUSA, as travel sets.
LAW AND ANALYSIS:
TSUS CLASSIFICATION
In tariff classification matters, the statutory language
itself may in some instances mandate that imported merchandise
is to be classified as an entirety. However, the tariff
provisions are to be given effect as written according to the
ordinary meaning of the terms used without resorting to
extrinsic aids provided that the meaning is clear. The term
"fitted with" refers to something that is shaped to conform to
the lines of something else or is something that is added or
adapted to a named item. According to our understanding of the
term "fitted with" the travel cases are not fitted with dining,
drinking or similar sets as the articles are loosely or
randomly placed in the cases.
The accessories and the travel cases shipped together and
intended to be used together are not entireties for tariff
purposes because the components of the sets retain their
individual identities and are not subordinate to the identities
of the combinations.
For the foregoing reasons it is our position that the
travel bags and the accessories are separately classifiable.
- 3 -
HTSUSA CLASSIFICATION
With respect to classification under the Harmonized System
your attention is invited to subheading 9605.00.0000, HTSUSA,
which provides for travel sets for personal toilet, sewing or
shoe or clothes cleaning (other than manicure and pedicure sets
of heading 8214). The Explanatory Note for this subheading
reads 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, a comb, scissors,
tweezers, a nail file, a mirror, a razor holder
and manicure instruments.
(ii) Sewing kits, presented in a case of leather,
fabric or plastics, containing, e.g., scissors,
a measuring tape, a needle threader, sewing
needles and sewing thread, safety pins, a
thimble, buttons and press-studs.
(iii) Shoe-cleaning kits, presented in a case of
leather, fabric, plastics, or cardboard
covered with plastics, containing e.g., brushes,
a tin or tube of polish and a fabric cleaning
cloth.
It is our opinion based on the explanatory material cited
above that the travel kits with their accessories fall within
the purview of subheading 9605.00.0000, HTSUSA, as travel sets.
HOLDING:
TSUS CLASSIFICATION
The plastic travel cases are separately classifiable under
the provision for luggage of other material, other, in item
706.62, TSUS. The accessories are separately classifiable
under the appropriate provisions of the tariff schedules.
- 4 -
HTSUSA CLASSIFICATION
The travel sets with their accessories are classifiable
under subheading 9605.00.0000, HTSUSA, as travel sets for
personal toilet, sewing or shoe or clothes cleaning (other than
manicure and pedicure sets of heading 8214) with duty at the
rate of 8.1 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
cahill library 081485
6cc AD NY Seaport
1cc DD San Francisco
lcc Kevin Gorman NY Seaport
1cc Louise Marcal San Francisco
1cc G. Brownchweig NY Seaport
DFCahill:jaj:4/11/89