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HQ 965495

April 19, 2002

CLA-2 RR:CR:TE 965495 BAS


TARIFF NO.: 4202.92.4500

Ms. Stacy Haines
Wal-Mart Stores, Inc.
702 SW 8th Street
Bentonville, Arizona 72716-8023

RE: Classification of a Polyvinyl Chloride (PVC) Bag

Dear Ms. Haines:

This is in further response to your letter, dated June 26, 2000, on behalf of Wal-Mart, requesting a ruling concerning the classification of a “Natural Beauty Set.” The Natural Beauty Set consists of a clear PVC zippered bag containing a sisal bath sponge, a sisal back scrubber, a loofah sponge, a small loofah pad, a mesh bath sponge, a wooden hand massager, a wooden facial brush and a wooden nail brush. The bag is designed to hold/ store the articles when not being used. Although packaged together for retail sale, the individual items no not contribute to a specific function. Therefore, in NY F89253, dated July 28, 2000, the eight items were classified separately.

Upon further review of NY F89253, we have determined that the classification for the PVC bag itself was inadvertently omitted. The applicable subheading for the zippered PVC bag designed to hold the Natural Beauty Set is heading 4202.92.4500, HTSUSA, the provision for “traveling bags, insulated food or beverage bags, toiletry bags: Other: With outer surface of sheeting of plastic or of textile materials: Travel, sports and similar bags: Other.” The general column one duty rate is 20% ad valorem.


John Durant, Director
Commercial Rulings Division

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