HQ 081471: Tariff classification of toiletry bags with accessories produced 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 081471

                                   January 24, 1989


            CLA-2  CO:R:C:G  081471 DFC

            CATEGORY:  Classification

            TARIFF NO.:  HTSUS 9605.00.0000

            Mr. David Krakauer
            Vice President-Operations
            Roger Gimbel Accessories
            4 West 33rd Street
            New York, N.Y.

            RE:  Tariff classification of toiletry bags with accessories
                 produced in Taiwan.

            Dear Mr. Krakauer:

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

            FACTS:

                 Samples of two lady's toiletry bags were submitted for
            examination.  Style Z66555 measures approximately 10.5 inches
            by 4 inches.  It possesses two full-sized transparent plastic
            zipper closure pockets containing a plastic soap dish, two
            plastic lotion bottles with a funnel, a plastic jar and a
            toothbrush case.  In addition, there is a removable transparent
            plastic pencil-like pouch.

                 Style R22425 measures approximately 9 inches by 12.5
            inches with no gusset.  It possesses two full-sized transparent
            plastic textile zipper closure pockets and a removable full
            sized pencil-like transparent plastic case.  It contains a
            plastic soap dish, two plastic lotion bottles, a plastic jar
            and toothbrush case and it is carried by double self-material
            handle straps.  The bag itself is secured by top snap closures.

















                                         - 2 -

            ISSUE:

                 Can these 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
            GRI's 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 9605.00.00, 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 Notes to this provision  read 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:

                 Styles Z66555 and R22425 are classifiable under subheading
            9605.00.0000, HTSUSA, as travel sets for personal toilet,
            sewing or shoe or clothes cleaning with duty at the rate of 8.1
            percent ad valorem.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division










































            6cc:  Area Director, New York Seaport
            1cc:  Kevin Gorman NY Seaport
            DFCahill:jaj:1/23/89