CLA-2-42:RR:NC:WA:341 A80575
Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway
New York, N.Y. 10036-7900
RE: The tariff classification of a toiletry bag and toiletries.
Dear Mr. Eisen:
In your letter dated February 20, 1996 you requested a
tariff classification ruling. The request is on behalf of Avon
products, Inc.
The sample submitted, "New Mothers Day Gift Set", is a
travel toiletry bag of clear Polyvinyl Chloride (PVC) plastic
sheeting from China. The bag contains various U.S. origin
toiletry products. You have indicate the toiletry bag will be
admitted at the time of importation into a Foreign Trade Zone
(FTZ). The U.S. origin toiletries, already packaged in
individual retail containers, will be admitted into the FTZ as
domestic goods and placed within the toiletry bag. The items will
be packed within a common retail box of printed plastic coated
paperboard. The articles will then be transferred to the Customs
territory of the United States. The merchandise will be offered
for retail sale without additional packing. Your sample is being
returned as requested.
The applicable subheading for the toiletry bag of PVC will
be 4202.92.4500, Harmonized Tariff Schedule of the United States
(HTS), which provides for travel, sport and similar bags, with
outer surface of sheeting of plastics. The rate of duty will be
20 percent ad valorem.
The applicable subheading for the U.S. origin toiletries
will be 9801.00.1098, which provides for products of the United
States when returned after having been exported without having
been advanced in value or improved in condition by any other
means while abroad, other. The duty rate will be Free.
This ruling is being issued under the provisions of Part 177
of the Customs 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, contact National Import Specialist Kevin
Gorman at 212-466-5893.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division