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NY N026037




April 18, 2008

CLA-2-42:OT:RR:NC:N3:341

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500

Francine Janowiak
Paris Presents, Inc.
3800 Swanson Court
Gurnee, Il 60031

RE: The tariff classification of toiletry bags from China

Dear Ms. Janowiak:

In your letter dated April 8, 2008, you requested a classification ruling. The samples which you submitted are being retained by this office.

The style is referred to as “3 Slim On-The-Go Bags.” It is comprised of three different sized bags. The largest bag is constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. It measures approximately 8” (W) x 6” (H). The medium sized bag is constructed with an outer surface of nylon mesh textile material. It measures approximately 6.5” (W) x 5” (H). The smallest bag is constructed with an outer surface of polyester textile material. It measures approximately 4.5” (W) x 3.5” (H). They are designed to provide storage, protection, and portability to their contents. All three bags have main compartments with no additional features and top zipper closures. Each bag has a tab with a metal grommet sewn at the seam which allows the bags to be held together by a detachable metal snap fastener. The fastener has a strap at its end to enable the user to wear it around the wrist. The three bags are packaged and put up for retail sale together.

In your letter you refer to the bags as a set. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which:

(a) consist of at least two different articles which are prima facie, classifiable in different headings;

(b) consist of products or articles put up together to meet a particular need or carry out a specific activity;

(c) are put up in a manner suitable for sale directly to users without repacking.

The set of bags meet the qualifications of "goods put up in sets for retail sale." The components of the set consist of at least two different articles which are, prima facie, classifiable in different subheadings. They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. If the essential character can not be determined under GRI 3(b), then, pursuant to GRI 3(c), the goods are to be classified in the heading which occurs last in numerical order among those which equally merit consideration. As no individual component provides the essential character, this set will be classified under the provision which occurs last in numerical order, that is, the toiletry bag constructed of plastic sheeting material.

The applicable subheading for the bags will be 4202.92.4500, HTSUS, which provides for travel, sports and similar bags: with outer surface of sheeting of plastic or of textile materials: other. The applicable rate of duty is 20 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Vikki Lazaro at 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,

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