CLA-2 CO:R:C:T 951404 JED
Mr. Bruce A. Bell
W.N. Proctor Division
Tower Group International
115 Broad Street
Boston, Massachusetts 02110
RE: Reconsideration of New York Ruling (NY) 870044;
Classification of vanity cases
Dear Mr. Bell:
This is in reply to your letter of March 5, 1992, requesting
reconsideration of NY 870044, a classification ruling placing two
plastic vanity cases within Heading 4202, HTSUSA.
FACTS:
Two vanity cases are involved. Both are made of molded
plastics. The larger of the two, identified by molded-in
marking on the bottom of the case as NO. 22106, measures
approximately
11" long x 5 1/2" high x 7 1/2" deep. There is a handle recessed
into the lid and the case is closable by a heart-shaped plastic
latch. There is a mirror attached to the inside of the lid.
The bottom half of the case has two compartments, one subdivided
into two smaller spaces, which slide on plastic tracks to permit
access to the bottom portion of the case. The two sliding
compartments are removable. The top half of the case has two
stickers affixed to the exterior; one marked "PRETTY FACE VANITY
CASE", the other displaying colorful geometric designs.
The smaller case measures approximately 8" long x 2 1/2"
high x 4 1/2" deep. The case is closeable by a plastic latch.
There is a mirror attached to the inside of the lid. When the
case is opened, a user is presented with an attached upper tray,
divided into two compartments, which swings up and back to permit
access to the bottom portion of the case, also divided into two
compartments.
New York Ruling Letter (NY) 870044 (January 7, 1992)
placed these cases in subheading 4202.12.2020, HTSUSA, "Trunks,
suitcases, vanity cases and similar containers, with outer
-2-
surface of plastics...Structured, rigid on all sides."
Your request for reconsideration of that ruling stated
your objections. First, you believe that for any article to be
considered similar to the articles named in Heading 4202, HTSUSA,
the article must show evidence that it was designed to be carried
with the person. Next, you believe that the two cases do not
comport with a definition of "vanity cases" as set forth in a
Customs letter of February 12, 1985 (075548).
ISSUE:
Are the above described plastic cases properly classified
in Heading 4202, HTSUSA, as vanity cases, or in Heading 3923,
HTSUSA, as articles for the conveyance or packing of goods, of
plastics?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is in
accordance with the General Rules of Interpretation (GRI's) taken
in order. GRI 1 requires that classification be determined
according to the terms of the headings and any relative Section
or Chapter notes.
Heading 3923, HTSUSA, provides for, "Articles for the
conveyance or packing of goods, of plastics; stoppers, lids, caps
and other closures, of plastics." Chapter 39, Note 2(h), in
pertinent part, excludes from the chapter containers of heading
4202. The Explanatory Notes to the Harmonized Commodity
Description and Coding System (EN's), although not legally
binding, are the official interpretation of the HTSUSA at the
international level. EN 39.23 (pg. 574) states in pertinent
part,
This heading covers all articles of plastics
commonly used for the packing or conveyance of all
kinds of products. The articles covered include:
(a) Containers such as boxes, cases, crates, sacks
and bags (including cones and refuse sacks), casks,
cans, carboys, bottles and flasks.
* * *
The heading excludes ... containers of headinq
42.02. (Emphasis in original.)
The choice between Headings 3923 and 4202, HTSUSA, has
confronted Customs on several prior occasions. In HQ 087635
(October 24, 1990), an insulated plastic lunch box/cooler was
determined to be properly classified in Heading 4202, HTSUSA. In
deciding against classification in Heading 3923, HTSUSA, the
ruling stated,
-3-
... in Customs' View the articles enumerated in the
Explanatory Notes at EN 39.23 have in common certain
characteristics, viz., that they are used generally
to convey or transport goods over long distances and
often, in large quantities.
In explaining the classification of the lunch box in Heading
4202, HTSUSA, the ruling continued, in pertinent part,
In this regard, the instant lunch box which is used
to carry small quantities of food for short
distances, is distinguishable from articles as casks
and carboys.
* *
The enumerated containers of heading 4202 are a
disparate group. They are designed to hold a range
of articles including, but not limited to, clothing,
papers, toiletries, spectacles, binoculars and guns.
As a general matter, they are used to carry, store
or protect personal items.
* * *
Since the function of the cooler at issue is to
carry and store one's food, we think it is
ejusdem generis with the containers of
heading 4202 and consequently, that it is excluded
from heading 3923 by virtue of Note 2(h),
Chapter 39.
Mindful of the guidelines that have evolved from cases
such as the above, and upon further analysis of the matter, it is
our determination that the subject cases are properly considered
vanity cases and, therefore, classifiable in Heading 4202,
HTSUSA. We do not believe the cases are within the kind of
article contemplated by Heading 3923, HTSUSA. The cases are not
of a kind used to transport large quantities of goods over long
distances. The vanity cases are made to hold and organize
personal quantities of make-up and related items and keep them
readily available for moving about with the case's owner. We
also find the presence of a mirror in the lid of each case,
although not required, to be influential. The mirror is present
to aid the case's owner in the application of the make-up
articles carried therein. Finally, supporting documents
included with your request for reconsideration include purchase
orders between your client and the foreign supplier of the cases.
The purchase orders include reference to stickers. This
indicates to us that "PRETTY FACE VANITY CASE" stickers were
ordered contemporaneously with the cases evidencing an intention
to import and market an item recognizable as a vanity case, not a
generalized container.
As to your specific objections, we believe the vanity
cases are capable of being carried with the person. The larger
case has a functional handle. We note that a handle is-4-
typically present on articles identified as vanity cases, however
the nomenclature does not impose a handle requirement. The
smaller case is easily held in the hand, or would easily fit into
a handbag, backpack or suitcase.
The case you cite as defining "vanity case" was a
decision interpreting the scope of "flat goods" under the Tariff
Schedules of the United States (TSUS). It is no longer precedent
under
the HTSUSA.
HOLDING:
NY 870044 (January 7, 1992) is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division