CBP Ruling N267117 — The tariff classification of a toiletry bag with a storage case from China

Tariff classification

Headings: 4202

GRI rules applied: GRI 3(b)

Product description

You have submitted a sample, which is being returned to you. Item H1F41687X consists of a toiletry bag and a storage case akin to a small trunk. The toiletry bag is intended to provide storage, protection, portability, and organization to cosmetics, toiletries, grooming articles and the like during travel. It is constructed of cotton textile material. The textile is not of a pile or tufted construction. The storage case is constructed of molded plastic. The toiletry bag is stored inside the storage case when it is not in use. The two articles are considered a set for tariff purposes, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS), noted. The essential character of the set is imparted by the textile toiletry bag as that is the component of the set that will perform the functions of storing, protecting, transporting, and organizing the contents. The storage case merely stores and displays the toiletry bag.

CBP rationale

The applicable subheading for item H1F41687X will be 4202.92.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton.

Full text

N267117 August 24, 2015 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.1500 Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a toiletry bag with a storage case from China Dear Ms. Trotta: In your letter dated July 22, 2015, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you. Item H1F41687X consists of a toiletry bag and a storage case akin to a small trunk. The toiletry bag is intended to provide storage, protection, portability, and organization to cosmetics, toiletries, grooming articles and the like during travel. It is constructed of cotton textile material. The textile is not of a pile or tufted construction. The storage case is constructed of molded plastic. The toiletry bag is stored inside the storage case when it is not in use. The two articles are considered a set for tariff purposes, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS), noted. The essential character of the set is imparted by the textile toiletry bag as that is the component of the set that will perform the functions of storing, protecting, transporting, and organizing the contents. The storage case merely stores and displays the toiletry bag. The applicable subheading for item H1F41687X will be 4202.92.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The rate of duty will be 6.3% 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/. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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