The tariff classification of a beauty/vanity case from China.

NY G88082 March 15, 2001 CLA-2-42:RR:NC:TA:341 G88082 CATEGORY: Classification TARIFF NO.: 4202.12.8070 Ms. Dana N. Mobley J.C. Penney Company, Inc. P.O. Box 10001 Dallas, TX 75301-0001 RE: The tariff classification of a beauty/vanity case from China. Dear Ms. Mobley: In your letter dated February 28, 2001, you requested a tariff classification ruling for a beauty/vanity case. The sample submitted is identified as JCPenney lot number 5113. The item is a beauty case. The bag is wholly made up of a fabric backed sheeting of plastic, which is covered with textile flocking. The plastic sheeting is embossed to simulate a leather-like grain. The flocking fills the interstices created by the embossing imparting a more authentic grain leather appearance and feel. Neither the textile flocking nor the plastic sheeting imparts the essential character. It measures approximately 9”(T) x 12”(W) x 6-½”(D). It has an adjustable shoulder strap. The item has a removable mirror within the lid attached by means of a hook and loop fastener and zipper closure. It includes a lock. Both side panels on the inside have nylon pockets. The front panel has elastic holders for shampoo, conditioner, etc. There is a pocket on the back panel as well with zipper closure. Your sample is being returned as requested. The applicable subheading for lot #5113 will be 4202.12.8070, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases and similar containers, with outer surface of textile materials, other, other, of man-made fibers. The rate of duty will be 18.3 percent ad valorem. HTS 4202.12.8070 falls within textile category designation 670. Based upon international textile trade agreements products of China and Korea are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Kevin Gorman at 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division