A89990 A8 Ruling Active

The tariff classification of cosmetic/toiletry bags from Hong Kong.

Issued December 23, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.4500

Headings: 4202

Product description

The items are composed equally of both fabrics. No one fabric imparts the essential character. Therefore the instant samples are classifiable per GRI-3. As provided by GRI-3(c) the items are classified according to the HTS which appears last. The items are cosmetic/toiletry bags of PVC vinyl.

CBP rationale

The applicable subheading for Items 701101, 701106 and 701107, the cosmetic/toiletry bags of PVC vinyl, will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic or of textile materials, other.

Full text

NY A89990 December 23, 1996 CLA-2-42:RR:NC:WA:341 A89990 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Ms. May Kee House of Mercury Ltd. P.O. Box 97472 Tsim Sha Tsui Kowloon, Hong Kong RE: The tariff classification of cosmetic/toiletry bags from Hong Kong. Dear Ms. Kee: In your letter dated December 2, 1996, you requested a tariff classification ruling for cosmetic/toiletry bags. The samples submitted, items 701101 (heart shape), 701106 (dome top) and 701107 (rectangular case), are cosmetic/toiletry bags composed of polyester textile material and PVC vinyl. The items are composed equally of both fabrics. No one fabric imparts the essential character. Therefore the instant samples are classifiable per GRI-3. As provided by GRI-3(c) the items are classified according to the HTS which appears last. The items are cosmetic/toiletry bags of PVC vinyl. The applicable subheading for Items 701101, 701106 and 701107, the cosmetic/toiletry bags of PVC vinyl, will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic or of textile materials, other. The rate of duty will be 20 percent ad valorem. The duty rate for 1997 will remain the same. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). If you have any questions regarding the ruling, contact National Import Specialist Kevin Gorman at 212-466-5893. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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