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HQ 954964


September 20, 1993

CLA-2 CO:R:C:T 954964 ch

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500

Grunfeld, Desiderio,
Lebowitz & Silverman
Counsellors at Law
12 East 49th Street
New York, New York 10017

RE: Modification of HRL 084020; classification of a cosmetic case; travel, sports and similar bag; articles of a kind normally carried in the pocket or handbag.

Dear Mr. Stang:

Headquarters Ruling Letter (HRL) 084020, dated June 7, 1989, concerned the classification of a cosmetic bag and a travel accessory bag under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). We have had occasion to review this ruling and find that the classification of the cosmetic bag under subheading 4202.32.2000, HTSUSA, is in error.

FACTS:

The sample labelled style 029 is a cosmetic bag made of 100 percent cotton woven fabric covered with a clear PVC sheet material. It has a nylon coil zipper closure with an embossed metal zipper pull.

The sample labelled style 072 is a travel accessory bag made of 100 percent cotton woven fabric covered with a clear PVC sheet material. It has a nylon coil zipper closure with an embossed metal zipper pull.

In HRL 084020, the cosmetic bag was classified under subheading 4202.32.2000, HTSUSA, which provides, inter alia, for articles of a kind normally carried in the pocket or in the handbag, with outer surface of plastic sheeting, not of reinforced or laminated plastics.

ISSUE:

What is the proper tariff classification for the cosmetic bag?

LAW AND ANALYSIS:

In Headquarters Ruling Letter 951534, dated August 4, 1992, we stated:

Although a fine distinction is made with regard to whether 4202.92 or 4202.32, HTSUSA, controls the classification of cosmetic cases, this office has consistently made such determinations and concluded that subheading 4202.92, HTSUSA, more specifically provides for such articles. See Headquarters Ruling Letter (HRL) 087419, dated July 12, 1990. In HRL 087419, Customs recognized that travel bags are articles designed to aid in organizing and providing a convenient carrying case for an individual and not primarily for use as a handbag accessory. While it is true that some cosmetic cases, such as the three styles at issue, may be small enough to be carried in a handbag, subheading 4202.92, HTSUSA, nevertheless provides more specifically for these articles because they are designed to transport personal effects, whether or not in a handbag, and this is the essence of a travel bag.

On this basis, we concluded that cosmetic cases are generally classifiable as travel bags. Therefore, the instant cosmetic bag is properly classifiable pursuant to subheading 4202.92, HTSUSA.

HOLDING:

The subject cosmetic bag and travel accessory bag are classifiable under subheading 4202.92.4500, HTSUSA, which provides inter alia for toiletry bags, purses and similar containers: travel, sports and similar bags: with outer surface of sheeting of plastic or of textile materials: other. The applicable rate of duty is 20 percent ad valorem.

This notice to you should be considered a modification of HRL 084020 under 19 CFR 177.9(d)(1). We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, your client may, at its discretion, notify this office and apply for relief from the binding effects of this decision as may be warranted by the circumstances. However, please be advised that in some instances involving import restraints, such relief may require separate approvals from other government agencies.

Sincerely,

John Durant, Director

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