E87162 E8 Ruling Active

The tariff classification of a toiletry bag and cell phone case from China.

Issued September 23, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.4500, 4202.92.9060

Headings: 4202

Product description

Both items have an exterior surface of a sheeting of Polyvinyl Chloride (PVC). The cell phone case is secured by means of a front flap with a hook and loop closure. The rear of the case features a swagger strap which also functions as a belt loop of man made fiber and two open pockets. The cosmetic case is a quadra fold toiletry bag that is secured by means of a tuck lock closure. The interior embodies four segments, the first of which contains a zippered pocket. The second segment has one pocket with a snap closure and one open pocket. The third has four pencil type holders and an open slot. The fourth features a zippered pouch.

CBP rationale

The applicable subheading for style #8871 will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports, and similar bags, other. The applicable subheading for style #9630 will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for gun cases, holsters, and similar containers…with outer surface of sheeting of plastic or of textile materials, other, other, other, other.

Full text

NY E87162 September 23, 1999 CLA-2-42:RR:NC:341:E87162 CATEGORY: Classification TARIFF NO.: 4202.92.4500; 4202.92.9060 Mr. Alan Woodruff Lerner New York 460 West 33rd Street New York, New York 10001 RE: The tariff classification of a toiletry bag and cell phone case from China. Dear Mr. Woodruff: In your letter dated September 2nd, 1999, you requested a tariff classification ruling for a toiletry bag and cell phone case from China. The samples submitted with your request are identified as style numbers 9630, "cell phone case" and 8871, "cosmetic case". Both items have an exterior surface of a sheeting of Polyvinyl Chloride (PVC). The cell phone case is secured by means of a front flap with a hook and loop closure. The rear of the case features a swagger strap which also functions as a belt loop of man made fiber and two open pockets. The cosmetic case is a quadra fold toiletry bag that is secured by means of a tuck lock closure. The interior embodies four segments, the first of which contains a zippered pocket. The second segment has one pocket with a snap closure and one open pocket. The third has four pencil type holders and an open slot. The fourth features a zippered pouch. The applicable subheading for style #8871 will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports, and similar bags, other. The rate of duty will be 20% ad valorem. The applicable subheading for style #9630 will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for gun cases, holsters, and similar containers…with outer surface of sheeting of plastic or of textile materials, other, other, other, other. The rate of duty will be 18.8% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Your sample is being returned as requested. 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 Kevin Gorman at 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →