The tariff classification of PVC toiletry bags from China

N056830 April 15, 2009 CLA-2-42:OT:RR:NC:N3:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Dennis Awana Inter-Orient Services 1455 Monterey Pass Road, Suite 205 Monterey Park, CA 91754 RE: The tariff classification of PVC toiletry bags from China Dear Mr. Awana: In your letter dated April 7, 2009, you requested a tariff classification ruling on behalf of your client, Frick Paper. The samples will be returned as requested. Styles 7681058, 7611080, 7617048, 7615035, 7613610 are toiletry bags that are constructed of clear polyvinyl chloride (PVC) in varying thicknesses of six mils and over. Style 7634485 is a composite good constructed of both textile and PVC. All the bags are designed to contain toiletries and other small personal effects during travel. They all have an unlined main compartment with no additional features and secure with either a zip-lock, drawstring, zipper or plastic snap closure. The bags vary in size from 3.5” (W) x 4” (L) x 1” (D) to 9” (W) x 8” (L) x 2.5” (D). With regards to style 7634485, a good consisting of more than one material, which is classifiable under two or more headings, is classified according to the principles of General Rule of Interpretation, (GRI) 3. GRI 3(c) states that a composite good which cannot be classified by reference to GRI 3 (a) or (b) shall be classified under the heading which occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS) among those which equally merit consideration. In this instance, the textile material and the plastic sheeting material both merit equal consideration. The material that falls last within the HTSUS is the plastic sheeting. You state that these items will be used to package items such as bottled cosmetics and you suggest classification in subheading 3923.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for articles for the conveyance or packing of goods, of plastics. Classification within heading 3923 is subject to Chapter 39, legal note 2(m), which excludes from Chapter 39 goods that are described in heading 4202. Toiletry type bags constructed of polyvinyl chloride plastic sheeting measuring over 4 mils in thickness are considered to be suitable for prolonged use, and thus described in heading 4202. Therefore, even if the bags are used as packaging, they are excluded from classification in heading 3923 by Chapter 39 legal note 2(m). The applicable subheading for all styles will be 4202.92.4500, HTSUS, which provides for travel, sport, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20% 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/. You have requested information on whether or not the subject merchandise is subject to antidumping duties. 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 and Border Protection. You can contact them by visiting their web site at http://www.trade.gov/ia/ (click on “Contact ITA”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations” on the left hand side and then “Antidumping and countervailing duty orders” on the right hand side). You can also search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov. 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 National Commodity Specialist Division