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NY 816059

November 2, 1995

CLA-2-42:R:N5:341 816059


TARIFF NO.: 4202.92.4500

Mr. Paul H. Krich
Claretronics, Inc.
111 Pavonia Ave. - Suite 340
Jersey City, NJ 07310-1755

RE: The tariff classification of a cosmetic bag with attached mirror from China.

Dear Mr. Krich:

In your letter dated October 16, 1995, you requested a tariff classification ruling for a cosmetic bag with attached mirror.

The sample submitted, identified as item J959011, is a travel cosmetic bag measuring approximately 7 inches by 5 3/4 inches with a zippered top closure. At the end of the zippered closure is a permanently attached matching mirror. The bag is composed of an exterior surface of patent PVC and nylon mesh material. Each component is equally as essential as another. There is no essential character. Therefore the material which appears last in the tariff applies. The item is of PVC. For classification purposes the cosmetic bag with attached mirror is considered to be a composite and will be classified accordingly.

The applicable subheading for Item J959011, the cosmetic bag of PVC (with attached mirror) 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.

This ruling is being issued under the provisions of Section 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 Kevin Gorman at 212-466-5893.


Roger J. Silvestri

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