The tariff classification of toiletry bags with bottles from China

N328234 October 17, 2022 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3131; 4202.92.1500; 4202.92.4500; 9903.88.03 Kate Chen Enchante Accessories, Inc. 16 East 34th Street, 16th Floor New York, NY 10016 RE: The tariff classification of toiletry bags with bottles from China Dear Ms. Chen: In your letter dated September 20, 2022, you requested a tariff classification ruling. You submitted photographs and descriptive literature for our review. The articles at issue, styles 12113, 12635, LIGMW, and 392, are four toiletry bags. Each toiletry bag is packaged with three empty plastic bottles except for style LIGMW which has two plastic bottles. In your request, you stated that the outer surface of styles 12113 and 12635 are constructed of 100% polyester, which is a man-made material. The outer surface of style LIGMW is constructed of 50% cotton, 40% jute, and 10% polyvinyl chloride (PVC). You also stated that the outer surface of style 392 is constructed of clear PVC sheeting. The bags are designed and sized to provide storage, protection, portability, and organization to cosmetics and toiletries during travel. The toiletry bags and plastic bottles are considered sets 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 toiletry bag as that will perform the functions of storing, protecting, transporting, and organizing additional contents along with the bottles. It is also the article the provides the most bulk. In your request, you suggest the sets of toiletry bags be classified under subheading 9605.00.0000, HTSUS, which provides for travel sets for personal toilet, sewing or shoe or clothes cleaning (other than manicure and pedicure sets of heading 8214.) The articles are not akin to the travel sets provided for in that subheading. The toiletry bags are of a type suitable for sale at retail on their own and are large enough and intended to store a variety of article beyond the bottles. The toiletry bag, which provide the essential character to the sets, are provided for in Heading 4202 and will be classified accordingly. The applicable subheading for style 12113 and 12635 will be 4202.92.3131, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers. The general rate of duty will be 17.6 percent ad valorem. The applicable subheading for style LIGMW will be 4202.92.1500, 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 general rate of duty will be 6.3 percent ad valorem. The applicable subheading for style 392 will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The general rate of duty will be 20 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.3131, 4202.92.1500 and 4202.92.4500, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.92.3131, 4202.92.1500 and 4202.92.4500, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 the World Wide Web at https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division