The tariff classification of a PVC toiletry bag and a lidded PVC box from China.

NY L84582 May 20, 2005 CLA-2-39:RR:NC:N2:221 L84582 CATEGORY: Classification TARIFF NO.: 3924.90.5500; 4202.92.4500 Mr. Joseph McClane PAK 2000, Inc. P.O. Box 438 Mirror Lake, NH 03853 RE: The tariff classification of a PVC toiletry bag and a lidded PVC box from China. Dear Mr. McClane: In your letter dated May 4, 2005, you requested a tariff classification ruling. The sample submitted with your request is a small toiletry bag made of clear polyvinyl chloride (PVC) sheeting measuring over 10 mils in thickness with a metal frame and metal double handles. The bag measures approximately 6 ¼ inches in height and 4 ¼ inches in width with a 2 inch gusset. No sample was submitted of the box, but according to the descriptive literature included with your request, it is made using the same construction. The illustration depicts a lidded box made of clear plastic sheeting with a metal frame. You suggest classification of both items in heading 3923 of the Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods. Though you state that the box and bag will be used to hold resale items by specialty stores, both are premium packaging containers designed for prolonged use separate and apart from their use to hold the contents with which they may be sold. The bag is a toiletry bag with handles suitable for carrying cosmetics or other small articles. The box is a lidded dresser top storage container. The applicable subheading for the toiletry bag 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, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the lidded box will be 3924.90.5500, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. In your request you have asked whether this product is subject to antidumping (AD) duties. A list of AD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov. You may also write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, NW, Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division