CLA-2 Co:R:C:T 951486 JED
Chief
National Import Specialist, Branch 1
New York Seaport
New York, New York 10048
RE: Classification of a travel set for personal toilet
Dear Mr. Slomovitz:
This is in reply to your memorandum of March 25, 1992 (CLA-
2-96: S:N:N1:263-871885a), wherein you request our ruling on the
proper classification for a "three pocket toilet/travel bag."
FACTS:
In response to a request for classification of two travel
toilet sets, you issued NY 871885 (March 25, 1992), classifying
one of the sets as follows.
[The bag has] an exterior which is made of 100 percent
cotton and a lining of PVC.
The Toilet Travel Set possesses two (2) clear plastic
side compartments of equal size, each with a zippered
closure. The overall dimensions are approximately 10
inches in length, 3 inches wide at the bottom tapering
to approximately 3/4 inch at the top, with a height of
approximately 6 3/4 inches. This bag has two snaps for
closing the top as well as two textile handles for
carrying.
Inside one of the compartments in a separate plastic
container are six empty plastic containers capable of
holding personal toilet articles such as soap, perfume,
powder, toothbrush, toilet water, make-up, etc.
The applicable subheading for the Toilet Travel Set
will be 9605.00.0000, Harmonized Tariff Schedule of the
United States (HTS), which provides for travel sets for
personal toilet, sewing or shoe or clothes cleaning.
The duty rate will be 8.1 percent ad valorem.
-2-
The bag you have referred to us for classification is
described as follows. The exterior of the bag is of 100% cotton
material and is lined with polyvinyl chloride (PVC). The bag is
12 1/2" long x 7 1/2" high and when standing,'rests on a 3"
bottom tapering to 3/4" at the top (all measurements
approximate). The bag has a 3-sided zipper closure and two
fabric loop handles. The interior of the bag is divided down the
middle by an attached clear plastic pouch with a top zipper
closure. The outside of the pouch is distinguished by four
pockets, two on each side, capable of containing small items.
There is also an unattached plastic pouch with a zipper closure
containing a plastic toothbrush holder, plastic soap box, small
plastic bottle with screw top and a small plastic jar with screw
top.
Your expressed concerns over the classification of this bag
are that "the essential character of the toilet set would be the
content with simply a one pocket bag holding such content"
[emphasis in original], and that the bag in question is
"comparatively large" and gets its essential character from the
three pocket bag, not from the plastic containers therein.
ISSUE:
Is the merchandise described a travel toilet set
classifiable in Heading 9605, HTSUSA, a travel bag of Heading
4202, HTSUSA, or classifiable in various headings according to
its constituent pieces?
LAW AND ANALYSIS:
The General Rules of interpretation (GRI's) taken in their
appropriate order provide a framework for classification of goods
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). The majority of imported goods are
classified by application of GRI 1, that is according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes. Further, the Explanatory Notes (EN's)
to the Harmonized Commodity Description and Coding System, which
are the official interpretation of the tariff at the
international level, facilitate classification under the HTSUSA
by offering guidance in understanding the scope of the headings
and GRI's. Customs believes the EN's should always be consulted
(see T.D. 89-80).
Heading 9605 reads as follows:
9605.00.0000 Travel sets for personal toilet, sewing or shoe or
clothes cleaning (other than manicure and pedicure
sets of heading 8214)
The EN's at 96.05 (pg. 1604) state in pertinent part:
-3-
The heading covers certain travel sets consisting of
articles individually falling in different headings of
the Nomenclature or consisting of ~ifferent 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.
* * *
The travel set in question consists of articles falling in
different headings of the nomenclature, i.e., travel bags and
articles of plastics. It further meets the EN concerning toilet
sets in that the set is presented in a case of fabric and
contains among its items moulded plastic boxes.
Neither the heading itself, nor the EN's, include any
restrictions on the size of the outer container of a travel
toilet set or on the number of pockets or compartments into which
the interior of that container may be divided. The size of the
bag in question is not so large as to make it unwieldy for travel
purposes. The interior volume of the bag in excess of that which
is necessary to accommodate the plastic containers supplied with
the bag is not unreasonable and makes it capable of holding some
additional articles to suit a traveler's personal toilet needs.
The fact that the plastic pouch in this bag was attached to
the middle of the bag thereby creating three compartments, as
opposed to attaching the pouch to one side resulting in only two
compartments, or simply having an unattached pouch inside the bag,
is not a factor removing this travel toilet set from the coverage
of Heading 9605. Prior rulings have not considered
multiple compartments in a toilet travel bag a disqualifying
factor. For example, NY 863956 (July 1, 1989), classified a
cotton lace travel case with three zippered compartments and
assorted contents in Heading 9605.00.0000, HTSUSA.
-4-
The bag and contents described above constitute a travel set
for personal toilet and are classified in Heading 9605.00.0000,
HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division