us-cbp-cross-rulings-hq-081488•HQ 081488: Tariff classification of a toiletry bag.
HQ 081488: Tariff classification of a toiletry bag.
us-cbp-cross-rulings-hq-081488HQ 081488: Tariff classification of a toiletry bag.Guidance
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 081488
January 24, 1989
CLA2 CO:R:C:G 081488 DFC
CATEGORY: Classification
TARIFF NO.: HTSUS 4202.92.1500; 4202.92.3030
David Krakauer
VicePresidentOperations
Roger Gimbel Accessories,
4 West 33rd Street,
New York, N.Y. 10001
RE: Tariff classification of a toiletry bag.
Dear Mr. Krakauer:
In a letter dated December 15, 1987, you asked us to reconsider New York Ruling Letter (NYRL) 825355 dated November 18, 1987, concerning in part the tariff classification
of a toiletry bag, style P1135, manufactured in China. This ruling letter will address only classification under the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The merchandise involved designated as style P1135 is a flat top toiletry bag measuring approximately 4" by 7" by 2". It has a top fitted interior mirror and a vinyl lined
compartment all secured by a top metal frame snap closure.
Our New York office held in NYRL 825355 dated November 18, 1987, that style P1135, when composed of cotton, is classifiable under subheading 4202.92.1500, HTSUSA, as travel,
sports and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton, other with duty at the rate of 7.2 percent ad valorem. The applicable textile category is 369.
2
It was also ruled that style P1135, when composed of 65 percent polyester and 35 percent cotton, is classifiable under subheading 4202.92.3030, HTSUSA, as travel, sports and similar bags, with outer surface of textile materials, other, of manmade fibers, other with duty at the rate of 20 percent ad valorem. The applicable textile category is 369.
You maintain that the instant bag should be considered flat goods for tariff purposes. Specifically, your bag composed of 100 percent cotton should be classified under subheading
4202.32.4000, HTSUSA, as articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials, of vegetable fibers and not of pile or tufted
construction, of cotton with duty at the rate of 7.2 percent ad valorem. The applicable textile category is 369.
Further, if the bag is composed of 65 percent polyester and 35 percent cotton it should be classified under subheading 4202.32.9550, HTSUSA, as articles of a kind normally carried in
the pocket or in the handbag, with outer surface of textile materials, other, other, of manmade fibers with duty at the rate of 20 percent ad valorem. The applicable textile category is 670.
ISSUE:
Is the instant bag within the purview of the phrase "articles of a kind normally carried in the pocket or in the handbag" or is it more specifically described by the phrase "travel, sports and similar bags"?
LAW AND ANALYSIS:
It is our observation that style P1135 can be used as a travel accessory, to hold makeup and toiletry type items, as well as, being capable of being placed in a pocketbook or
purse. It is our opinion based on its overall design that the bag was intended to be a travel toilet bag and is more specifically provided for as a travel bag. Consequently, the classification set forth in NYRL 825355 were appropriate.
HOLDING:
Style P1135, when composed of cotton, is classifiable under subheading 4202.92.1500, HTSUSA.
Style P1135, when composed of 65 percent polyester and 35 percent cotton, is classifiable under subheading 4202.92.3030, HTSUSA.
Sincerely
John Durant, Director
Commercial Rulings Division
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