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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.

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.

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

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