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HQ 954970


September 20, 1993

CLA-2 CO:R:C:T 954970 ch

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500

Cain Customs Brokers, Inc.
421 Texano
P.O. Box 150
Hidalgo, Texas 78557

RE: Modification of NYRL 855540; classification of a cosmetic/toiletry bag; travel, sports and similar bag; articles of a kind normally carried in the pocket or handbag.

Dear Mr. Cain:

New York Ruling Letter (NYRL) 855540, dated August 30, 1990, concerned the classification of a vinyl cosmetic/toiletry 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 this item under subheading 4202.32.2000, HTSUSA, is in error.

FACTS:

The submitted sample, style number 16806, is representative of the article to be imported. It measures 6 1/2 inches by 4 5/8 inches and is constructed of plastic sheeting with a zipper closure. The primary use of the bag will be to hold rechargeable Remington electric shavers, with a secondary usage being for cosmetics.

In NYRL 855540, the cosmetic/toiletry bag was classified under subheading 4202.32.2000, HTSUSA, which provides, inter alia, for toiletry bags and similar containers, 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/toiletry 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 or toiletry bags are generally classifiable as travel bags. Therefore, the instant cosmetic/toiletry bag is properly classified pursuant to subheading 4202.92.

HOLDING:

The subject cosmetic bag is 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 NYRL 855540 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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