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HQ 082703




February 28, 1989

CLA-2 CO:R:C:G

CATEGORY: CLASSIFICATION

TARIFF NO.: TSUS 4202.92.3030; 9605.00.0000

Louis Schoichet, Esq.
Siegel, Mandell & Davidson, P.C.
Counselors at Law
One Whitehall Street
New York, New York 10004

RE: Tariff classification of tote bag and a travel kit manufactured in Taiwan.

Dear Mr. Schoichet:

Your letter dated June 23, 1988, addressed to our New York office concerning the tariff classification of a tote bag and a travel kit under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), has been referred to this office for a direct reply to you.

FACTS:

The merchandise involved consists of a tote bag, style No. M-33311, and a folding travel kit, style No. M-3332. Style No. M-3331 measures approximately 16 inches by 7-1/2 inches by 6-1/2 inches. It is constructed with a printed fabric exterior having a foam backing, a plastic waterproof interior lining, and a zipper closure extending across the top.

The folding tote bag, style No. M-3332, measures approximately 10-3/4 inches by 7 inches by 2-3/4 inches. It is constructed of a printed fabric exterior with a foam backing, a plastic waterproof interior lining, and two transparent plastic compartments having zipper closures and foam inserts. This bag is constructed with two inverted "U" shaped matching fabric handles and two metal snap closures. Imported and sold at retail with the travel kit are a plastic comb and mirror set and a variety of empty plastic containers designed to hold toothbrushes, soap, perfume and the like.

ISSUE:

Does one plastic comb and mirror set along with a variety of empty plastic containers designed to hold toothbrushes, soap, shampoo, etc., come within the purview of the term "toilet set" for the purpose of classification under subheading 9605.00.0000, HTSUSA?

LAW AND ANALYSIS:

Under the HTSUSA, style No. M-3331 is classifiable, if in chief weight of man-made fibers, under subheading 4202.92.3030 as travel, sports, and similar bags of textile material, other, other, other with duty at the rate of 20 percent ad valorem. The applicable textile category is 670.

With respect to the classification of style No. M-3332 under the HTSUSA, your attention is invited to the Explanatory Notes to heading 9605, HTSUSA, which provides in pertinent part as follows:

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.

In view of the foregoing, it is our position that style No. M-3332 imported with a plastic comb and mirror and a variety of empty plastic containers designed to hold toothbrushes, soap, perfume and the like are provided for under subheading 9605.00.0000, HTSUSA as travel sets for personal toilet with duty at the rate of 8.1 percent ad valorem.

HOLDING:

Style No. M-3331 is classifiable under subheading 4202.92.3030, HTSUSA.

Style No. M-3332 is classifiable under subheading 9605.00.0000, HTSUSA.

Sincerely,

John Durant, Director

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