HQ 081485: Tariff classification of travel kits with accessories

us-cbp-cross-rulings-hq-081485HQ 081485: Tariff classification of travel kits with accessoriesGuidance

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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 081485

                                     April 13 1989


            CLA-2 CO:R:C:G 081485  DFC

            CATEGORY: Classification

            TARIFF NO.: 706.62; 9605.00.0000

            Area Director of Customs
            New York Seaport
            6 World Trade Center
            New York, New York  10048

            RE:  Tariff classification of travel kits with accessories

            Dear Sir:

                 With your memorandum dated July 7, 1987, you enclosed a
            Customs Form 6431 from the port of San Francisco concerning the
            tariff classification of certain travel kits manufactured in
            Taiwan. Samples were submitted for examination.

            FACTS:

                 Style LP410 is a transparent plastic trifolded travel case
            which measures approximately 18 inches by 10 inches when
            unfolded and contains one open pouch, a zipper closure
            compartment and a pocket with a snap flap closure.  The above-
            stated sections contain the following accessories: a loofa pad,
            a plastic soap case, two plastic jars and lotion bottles, a
            plastic toothbrush holder, an inflatable vinyl neck pillow, a
            plastic drinking cup, two plastic hangers, two toe separators,
            emery boards and a sewing kit.  The case is secured by being
            wrapped and then tied by two string-like textile straps.

                 Style LP120 is a transparent plastic rectangular-shaped
            travel case which measures approximately 6.25 inches by 9
            inches by 2.25 inches.  It possesses one central compartment
            containing the following: a plastic toothbrush holder, two
            plastic jars and  lotion bottles, a plastic soap dish, a
            complexion brush and two  loofa pads and emery boards.  The
            case itself is secured by a snap flap closure.



















                                         - 2 -

                 Style B320 is a transparent plastic rectangular-shaped
            travel case which measures approximately 3.75 inches by 6.5
            inches by 2 inches.  It possesses one central compartment and
            an interior open pouch containing the following: ten eye shadow
            applicators, a mirror, a plastic jar, two plastic lotion
            bottles, a plastic comb and a complexion brush.  It is secured
            by a snap flap closure.

            ISSUE:

                 The basic question to be resolved under the Tariff
            Schedules of the United States (TSUS), is whether the kits with
            their accessories are classifiable pursuant to the doctrine of
            entireties under the provision for fitted luggage of other
            material, other in item 706.62, TSUS.

                 The question to be resolved under the Harmonized Tariff
            Schedule of the United States Annotated (HTSUSA), is whether
            the travel kits with their accessories come within the purview
            of subheading 9605, HTSUSA, as travel sets.

            LAW AND ANALYSIS:

                                  TSUS CLASSIFICATION

                 In tariff classification matters, the statutory language
            itself may in some instances mandate that imported merchandise
            is to be classified as an entirety.  However, the tariff
            provisions are to be given effect as written according to the
            ordinary meaning of the terms used without resorting to
            extrinsic aids provided that the meaning is clear.  The term
            "fitted with" refers to something that is shaped to conform to
            the lines of something else or is something that is added or
            adapted to a named item.  According to our understanding of the
            term "fitted with" the travel cases are not fitted with dining,
            drinking or similar sets as the articles are loosely or
            randomly placed in the cases.

                 The accessories and the travel cases shipped together and
            intended to be used together are not entireties for tariff
            purposes because the components of the sets retain their
            individual identities and are not subordinate to the identities
            of the combinations.

                 For the foregoing reasons it is our position that the
            travel bags and the accessories are separately classifiable.
















                                         - 3 -

                                 HTSUSA CLASSIFICATION

                 With respect to classification under the Harmonized System
            your attention is invited to subheading 9605.00.0000, HTSUSA,
            which provides for travel sets for personal toilet, sewing or
            shoe or clothes cleaning (other than manicure and pedicure sets
            of heading 8214).  The Explanatory Note for this subheading
            reads 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.

                  (ii)  Sewing kits, presented in a case of leather,
                        fabric or plastics, containing, e.g., scissors,
                        a measuring tape, a needle threader, sewing
                        needles and sewing thread, safety pins, a
                        thimble, buttons and press-studs.

                 (iii)  Shoe-cleaning kits, presented in a case of
                        leather, fabric, plastics, or cardboard
                        covered with plastics, containing e.g., brushes,
                        a tin or tube of polish and a fabric cleaning
                        cloth.

                 It is our opinion based on the explanatory material cited
            above that the travel kits with their accessories fall within
            the purview of subheading 9605.00.0000, HTSUSA, as travel sets.

            HOLDING:

                                  TSUS CLASSIFICATION

                 The plastic travel cases are separately classifiable under
            the provision for luggage of other material, other, in item
            706.62, TSUS.  The accessories are separately classifiable
            under the appropriate provisions of the tariff schedules.















                                         - 4 -

                                  HTSUSA CLASSIFICATION

                 The travel sets with their accessories 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.

                                   Sincerely,




                                   John Durant, Director
                                   Commercial Rulings Division









































            cahill library 081485
            6cc AD NY Seaport
            1cc DD San Francisco
            lcc Kevin Gorman NY Seaport
            1cc Louise Marcal San Francisco
            1cc G. Brownchweig NY Seaport
            DFCahill:jaj:4/11/89

























































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