CLA-2 CO:R:C:T 954967 ch
Target Stores
Import Department CC-17H
P.O. Box 1392
Minneapolis, Minnesota 55440
RE: Modification of NYRL 859460; classification of a
cosmetic bag; travel, sports and similar bag; articles
of a kind normally carried in the pocket or handbag.
Dear Ms. Webster:
New York Ruling Letter (NYRL) 859460, dated January 31,
1991, concerned the classification of a cotton cosmetic 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
4202.32.4000, HTSUSA, is in error.
FACTS:
The submitted sample, style number 58073, is a cosmetic bag
constructed of a 100 percent cotton outer surface with a plastic
lining. The bag is rectangular in shape, measures approximately
6 1/2 inches by 6 inches and closes by means of a zipper closure.
In NYRL 859460, the cosmetic bag was classified under
subheading 4202.32.4000, HTSUSA, which provides, inter alia, for
articles of a kind normally carried in the pocket or in the
handbag, with outer surface of textile materials, of cotton.
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 bags are generally
classifiable as travel bags. Therefore, the instant cosmetic bag
is properly classified pursuant to subheading 4202.92.
HOLDING:
The subject cosmetic bag is classifiable under subheading
4202.92.1500, 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: of cotton. The applicable rate of duty is 7.2
percent ad valorem. The textile category is 369.
This notice to you should be considered a modification of
NYRL 859460 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