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NY F84051

March 15, 2000

CLA-2-42:RR:NC:3:341 F84051


TARIFF NO.: 4202.92.4500

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, N.Y. 10036-8901

RE: The tariff classification of a toiletry bag of plastic sheeting; HTS 4202.92.4500; Product of China

Dear Ms. Wierbicki:

In your letter dated February 11, 2000, you requested a tariff classification ruling. The request is on behalf of Avon Products, Inc.

A sample of style PP205179 has been submitted. Avon identifies it as "Beauty Center Nailwear GWP Bag". It is a toiletry bag manufactured of 100% clear Polyvinyl Chloride (PVC) plastic sheeting. The PVC sheeting has a thickness gauge of approximately 10 mil. The toiletry bag measures 6 1/2" high by 5 1/2 " wide by 1 1/4 deep. It is envelope in shape and design. The seams are heat-sealed. The bag is similarly constructed and of a kind sold at retail as a toiletry bag or similar bags and pouches. The bag is designed for repetitive reuse over a prolonged period of time. It is used as a personal accessory to contain personal articles for an extended period of time subsequent to its use as a packaging container. Avon Products intends to market it with one or more of their beauty preparations within a "Gift with Purchase" promotion. Your sample is being returned as requested.

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provide that the classification of goods shall be determined according to the terms of the headings of the tariff schedules and any relative Section or Chapter Notes.

Among other merchandise, heading 4202, HTSUSA, does provide eo nomine for such goods as "vanity cases", "toiletry bags" and "travel bags", and all similar articles. The articles named in heading 4202 have in common the purpose of organizing, storing, protecting, and carrying various items. The heading is limited by legal note 2(A)(a) to Chapter 42, HTSUSA that states: ***Heading 4202 does not cover: bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 3923)***

The descriptive phrase "with handles" demonstrates that the Note was initially intended to provide for the disposable shopping bag commonly given to retail customers upon purchase of goods and intended for a single use. Customs decision 953077, April 26, 1993 found that a thin shopping bag of plastic sheeting was not intended for use beyond the original single use of carrying home one's purchases. The essential issue was whether or not the bag was designed for "extended" use beyond its original design purpose.

Chapter 39, HTSUSA, covers plastics and articles thereof. In pertinent part, note 2(ij) to chapter 39, HTSUSA, states that "this chapter does not cover ***trunks, suitcases, handbags or other containers of heading 4202." Among other merchandise, heading 3923, HTSUSA, covers "Articles for the conveyance or packing of goods, of plastics ***." The Explanatory Notes (EN) to heading 3923 indicate that the heading covers all articles of plastics commonly used for the packing or conveyance of all kinds of products, including sacks and bags. The EN also states that the heading excludes containers of heading 4202.

Customs decision 963112, February 16, 2000, has determined that toiletry bags, constructed of PVC plastic sheeting and similar to PP205179 are designed for prolonged use. The decision found the goods are classified within heading 4202, HTSUSA.

PP205179, "Beauty Center Nailwear GWP Bag" is designed for continued use beyond the initial sale of the goods and subsequent to the goods being removed for consumption. Therefore, it is designed for prolonged use and not subject to legal note 2(A)(a). GRI 1 mandates that PP205179 be classified within the most specific provision in the tariff. It is of a kind specifically provided in heading 4202, HTSUSA and therefore excluded from classification in heading 3923, HTSUSA.

The applicable subheading for PP 205179 "Beauty Center Nailwear GWP Bag" will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for travel, sport and similar bags, of a sheeting of plastics with outer surface of sheeting of plastic or of textile materials, other. The rate of duty will be 20 percent ad valorem.

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. Although you have requested sample return, this office will retain the sample for official purposes. If you have any questions regarding the ruling, contact National Import Specialist Kevin Gorman at 212-637-7091.


Robert B. Swierupski

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