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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.

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.

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.

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

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