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