CLA-2-42:OT:RR:NC:N4:441
Kathy Walsh
All Air Customs Brokers, Inc.
145-43 226th Street
Springfield Gardens, NY 11413
RE: The tariff classification of a toiletry bag and a handbag from China
Dear Ms. Walsh:
In your letter dated October 26, 2009, you requested a tariff classification ruling on behalf of Waterart Corporation. Your samples will be returned.
Style 18613 is a toiletry bag constructed with an outer surface of polyurethane (PU) plastic sheeting material. The bag is designed to contain toiletries and other small personal effects during travel. It has a main compartment with no additional features and a metal zipper closure along the top. The bag has a non-removable wrist strap attached to the zipper pull and measures approximately 8.5” (W) x 4.5” (H).
In your letter, you suggest the toiletry bag should be classified under 4202.32.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, of reinforced or laminated plastics. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. The toiletry bag is designed to contain small personal effects during travel. The bag is more specifically classified under subheading 4202.92.4500, HTSUS.
Style G18959 is a handbag constructed with an outer surface of polyurethane (PU) plastic sheeting material. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The interior has a main compartment with six open slots for credit cards, identification, and an area for paper currency along the back wall. The bag has a removable metal link shoulder strap and a flap that secures with a magnetic closure. It measures approximately 7.5” (W) x 4” (H) x 1.5” (D).
The applicable subheading for style 18613 will be 4202.92.4500, HTSUS, which provides for travel, sport, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20% ad valorem.
The applicable subheading for style G18959 will be 4202.22.1500, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 16 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division