CLA-2 CO:R:C:T 954969 ch
J.W. Hampton
15 Park Row
New York, New York 10038
RE: Modification of NYRL 851698; classification of a
cosmetic bag; travel, sports and similar bag; articles
of a kind normally carried in the pocket or handbag.
Dear Mr. Gonzalez:
New York Ruling Letter (NYRL) 851698, dated May 10, 1990,
concerned the classification of various articles, including a
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 4202.32.2000, HTSUSA, is in error.
FACTS:
The submitted samples included a girl's PVC cosmetic bag.
In NYRL 851698, 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 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
4202.92.4500, 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.
NYRL 851698 contained the proper classifications for various
other articles. These classifications are unaffected by this
modification letter.
This notice to you should be considered a modification of
NYRL 851698 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