HQ 082703: Tariff classification of tote bag and a travel kit manufactured in Taiwan.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

          HQ 082703

                                  February 28, 1989

          CLA-2 CO:R:C:G

          CATEGORY:  Classification

          TARIFF NO.: TSUS 4202.92.3030; 9605.00.0000

          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.


























                                        - 3 -


          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