CLA-2 CO:R:C:G
Louis Schoichet, Esq.
Siegel, Mandell & Davidson, P.C.
Counselors at Law
One Whitehall Street
New York, New York 10004
RE: Tariff classification of tote bag and a travel kit
manufactured in Taiwan.
Dear Mr. Schoichet:
Your letter dated June 23, 1988, addressed to our New York
office concerning the tariff classification of a tote bag and a
travel kit under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), has been referred to this office for a
direct reply to you.
FACTS:
The merchandise involved consists of a tote bag, style No.
M-33311, and a folding travel kit, style No. M-3332. Style No.
M-3331 measures approximately 16 inches by 7-1/2 inches by 6-1/2
inches. It is constructed with a printed fabric exterior having
a foam backing, a plastic waterproof interior lining, and a
zipper closure extending across the top.
The folding tote bag, style No. M-3332, measures
approximately 10-3/4 inches by 7 inches by 2-3/4 inches. It is
constructed of a printed fabric exterior with a foam backing, a
plastic waterproof interior lining, and two transparent plastic
compartments having zipper closures and foam inserts. This bag
is constructed with two inverted "U" shaped matching fabric
handles and two metal snap closures. Imported and sold at retail
with the travel kit are a plastic comb and mirror set and a
variety of empty plastic containers designed to hold
toothbrushes, soap, perfume and the like.
- 2 -
ISSUE:
Does one plastic comb and mirror set along with a variety of
empty plastic containers designed to hold toothbrushes, soap,
shampoo, etc., come within the purview of the term "toilet set"
for the purpose of classification under subheading 9605.00.0000,
HTSUSA?
LAW AND ANALYSIS:
Under the HTSUSA, style No. M-3331 is classifiable, if in
chief weight of man-made fibers, under subheading 4202.92.3030 as
travel, sports, and similar bags of textile material, other,
other, other with duty at the rate of 20 percent ad valorem. The
applicable textile category is 670.
With respect to the classification of style No. M-3332 under
the HTSUSA, your attention is invited to the Explanatory Notes to
heading 9605, HTSUSA, which provides in pertinent part as
follows:
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.
In view of the foregoing, it is our position that style No.
M-3332 imported with a plastic comb and mirror and a variety of
empty plastic containers designed to hold toothbrushes, soap,
perfume and the like are provided for under subheading
9605.00.0000, HTSUSA as travel sets for personal toilet with duty
at the rate of 8.1 percent ad valorem.
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HOLDING:
Style No. M-3331 is classifiable under subheading
4202.92.3030, HTSUSA.
Style No. M-3332 is classifiable under subheading
9605.00.0000, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division