us-cbp-cross-rulings-hq-081394•HQ 081394: Tariff classification of a lady's toiletry bag with accessories
HQ 081394: Tariff classification of a lady's toiletry bag with accessories
us-cbp-cross-rulings-hq-081394HQ 081394: Tariff classification of a lady's toiletry bag with accessoriesGuidance
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 081394
March 28, 1989
CLA-2 CO:R:C:G DFC
CATEGORY: Classification
TARIFF NO.: 9605.00.0000
Mr. David Krakauer,
Vice President-Operations
Roger Gimbel Accessories
4 West 33rd Street
New York, New York 10001-3386
RE: Tariff classification of a lady's toiletry bag with
accessories
Dear Mr. Krakauer:
In a letter dated September 21, 1987, you inquired as to the
tariff classification of a lady's textile toiletry bag with
plastic accessories under the Tariff Schedules of the United
States Annotated (TSUSA), and also under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). Inasmuch as
the HTSUSA became effective on January 1, 1989, we will respond
to you under the provisions of that schedule.
FACTS:
The sample designated as style P1110, was produced in the
People's Republic of China. It measures approximately 7 inches
by 9.75 inches and contains two full width transparent plastic
interior zipper closure pouches, one of which holds a plastic
soap dish, a bottle and a jar. The bag is secured by two top
snap closures and is carried by double self-material handle
straps.
ISSUE:
Does style P1110 constitute a travel set within the purview
of heading 9605.00.0000, HTSUSA?
LAW AND ANALYSIS:
Subheading 9605.00.0000, HTSUSA, provides for travel sets for
personal toilet, sewing or shoe or clothes cleaning (other than
manicure and pedicure sets of heading 8214).
- 2 -
The Explanatory Note to heading 9605, HTSUSA, reads in
pertinent part as follows:
The heading covers certain travel sets consisting
of articles individually falling in different headings
of the Nomenclature or consisting of different
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.
It is our opinion based on the explanatory material cited
above that the toiletry bag with its plastic accessories falls
within the purview of heading 9605, TSUSA, as travel sets.
HOLDING:
Style P1110 is classifiable under subheading 9605.00.0000,
HTSUSA, as travel sets for personal toilet, sewing or shoe or
clothes cleaning (other than manicure and pedicure sets of
heading 8214) with duty at the rate of 8.1 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc AD NY Seaport
1cc John Durant
1cc Kevin Gorman NY Seaport
1cc G Brownchweig NY Seaport
DFCahill gc/3/6/89 fnl/3/9/89
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