HQ 081470: Tariff classification of ladies' toiletry bags with accessories and a lady's shoulder bag

us-cbp-cross-rulings-hq-081470HQ 081470: Tariff classification of ladies' toiletry bags with accessories and a lady's shoulder bagGuidance

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 081470

 	July 31, 1989

CLA2  CO:R:C:G  081470

CATEGORY: Classification

TARIFF NO:  9605.00.0000; 4202.22.8050

Mr. David Krakauer
Vice PresidentOperations
Roger Gimbel Accessories
4 West 33rd Street
New York, New York, 100013013

RE:  Tariff classification of ladies' toiletry bags with accessories and a lady's shoulder bag

Dear Mr. Krakauer:

 	Your letter dated September 28, 1987, addressed to our New York office concerning the dutiable status of ladies' toiletry bags with accessories and a lady's shoulder bag under the Tariff
Schedules of the United States, TSUS, and also under the Harmonized Tariff Schedule of the United States (HTSUSA), has been referred to this office for a direct reply to you.  This
ruling will address only classification under the HTSUSA.

FACTS:

     The samples composed of manmade fibers may be described as follows:

     a) style R30625 a lady's toiletry bag which measures
        approximately 6 inches by 10.5 inches with a 5.25 inch
        base. It possesess one vinyllined compartment
        containing a plastic soap dish and toothbrush case
        and is secured by a full top width textile coil
        zipper closure;

     b) style R27492 a rectangularshaped lady's toiletry
        bag which measures approximately 5.5 inches by 9
        inches by 5 inches.  It possesses one vinyl lined
        central compartment containing a  plastic soap dish,
        a lotion bottle with funnel and a toothbrush case and
        is carried by a selfmaterial strap; and


	-2-

     c) style R30691 a lady's shoulder bag which measures
        approximately 11 inches by 19.5 inches with a 5.5 inch
        base and contains one vinyllined central compartment

        with an interior zipper closure pocket all secured by
        top simulated buckle straps with snap closures . The
        bag can be carried by a handle or an adjustable shoulder
        strap.

ISSUE:

     Can the toiletry bags with their accessories be considered travel sets for tariff purposes?

LAW AND ANALYSIS:

    	 In applying the HTSUSA, the Customs Service must follow the terms of the statute. Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's).  GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, and, provided such headings or notes do not otherwise require, according to /the remaining GRIs taken in order/."  In other words classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes.

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 82140). The
Explanatory Note to this provision 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.

     	Noting that the sample toiletry bags are put up for retail sale as travel sets, we are persuaded that they are travel sets for tariff purposes.

	-3-

HOLDING:

The ladies' toiletry bags are 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.

     	The lady's shoulder bag, style R30691, is classsifiable under subheading 4202.22.8050, HTSUSA, as handbags, with outer surface of textile materials, other, other, other, of manmade
fibers with duty at the rate of 20 percent ad valorem.  The applicable textile category is 670.

     	Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local
customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

                             					Sincerely

                             					John Durant, Director
                             					Commercial Rulings Division


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