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HQ 086052

March 13, 1990

CLA-2 CO:R:C:G 086052 SLR

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.12.2030

Ms. Anne L. Friedman
International Manufacturing Coorindator
Mary Kay Cosmetics, Inc.
1330 Regal Row
Dallas, TX 75247

RE: Cosmetic Cases

Dear Ms. Friedman:

This ruling is in response to your letter dated November 30, 1989, requesting the proper classification of the Accessory Case and the Product Organizer under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples and illustrations of the subject products produced in Mexico were provided for our examination.

FACTS:

The Product Organizer carries and stores tubes of Mary Kay products. Unfolded, the case grants Mary Kay beauty consultants easy access to these products when conducting skin care classes. Measuring approximately 11" x 17" x 3-1/2", the Product Organizer slips into the Accessory Case which measures approximately 12" x 18" x 4-3/4". Both cases are made of corrugate (doors, side) and chip board (back, bottom, lid) covered with PVC plastic vinyl. Both sport an adjustable carrying strap.

At the time of importation, the Product Organizer does not contain any lotions, cosmetics, tubes, or literature; it simply bears the slots and compartments designed to hold these articles. Once an individual contracts to become a Mary Kay consultant, these beauty accessories are placed inside the Organizer. Mary Kay, Inc., then sells the Product Organizer and the Accessory Case to the consultant.

ISSUE:

What is the proper classification of the subject cosmetic cases under the HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relevant section or chapter notes.

Heading 4202, HTSUSA, provides for trunks, suitcases, vanity-cases, executive-cases, brief-cases...and similar containers. The subject cases function as salesman sample cases and/or occupational luggage; they provide storage, protection, and portability to products used in the solicitation of orders. Each case thus qualifies as a "similar container" within the purview of Heading 4202.

At importation, each case is dedicated for use as an occupational case; any other use would be fugitive. It is irrelevant that these cases become fully functional only when supplied (or as in this case sold) to sales representatives.

HOLDING:

The Product Organizer and the Accessory Case are classifiable in subheading 4202.12.2030, HTSUSA, which provides for attache cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of plastic, dutiable at 20 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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