The tariff classification of a toiletry bag with plastic bottles from China

N329350 December 7, 2022 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3131; 9903.88.03 Laura Navarro C-Air International Inc. 5901 W. Century Blvd. #1400 Los Angeles, CA 90045 RE: The tariff classification of a toiletry bag with plastic bottles from China Dear Ms. Navarro: In your letter dated November 15, 2022, you requested a tariff classification ruling on behalf of your client, Sage Global Group LLC. You submitted photographs and descriptive literature for our review. The articles at issue, style RMS3M6043, is a toiletry bag with two empty plastic bottles. In your request, you stated that it is constructed of 100% polyester woven fabric, which is a man-made textile material. You also stated that the outer surface of the bag is not coated with plastic sheeting. The article features a zippered closure and one carrying handle. The front has one zippered pocket. The bag is designed and sized to provide storage, protection, portability, and organization to cosmetics and toiletries during travel. The toiletry bag and plastic bottles 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 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 suggested the set 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 article is not akin to the travel sets provided for in that subheading. The toiletry bag is of a type suitable for sale at retail on its own and is large enough and intended to store a variety of articles beyond the bottles. The toiletry bag, which provides the essential character to the set, is provided for in Heading 4202 and will be classified accordingly. The applicable subheading for the toiletry bag with two plastic bottles 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.3131, 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, 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