CLA-2 CO:R:C:T 951534 SK
District Director
U.S. Customs Service
610 South Canal Street
Chicago, IL 60607
RE: Decision on Application for Further Review of Protest No.
3901 92 100361; classification of three styles of cosmetic
cases; classification of cosmetic cases as articles normally
carried in a handbag v. travel bags; HRL 087419 (7/12/90);
4202.92.3030, HTSUSA.
Dear Sir:
This is a decision on application for further review of a
protest timely filed on behalf of Dorothy Lipton Designs, Inc.,
on February 7, 1992, against your decision regarding the
classification of three styles of cosmetic cases. Three entries
were made for these articles, but none have been liquidated.
FACTS:
At issue are three styles of cosmetic cases. All three
styles are manufactured of substantial weight jacquard man-made
fiber fabric outer material with heavy gauge coated inner fabric
material and vinyl sheet material lining. All three have nylon
top zippers.
*Style #211 measures 7.25" x 4.5" x .5".
*Style #32 measures 8" x 3.5" x 2.5".
*Style #041 measures 6" x 4" x .75".
These articles were originally classified in New York Ruling
Letter (NYRL) 869420, dated December 18, 1991, under subheading
4202.92.1500, HTSUSA, and 4202.92.3030, HTSUSA, as either cotton
or man-made-fiber travel bags.
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The importer, Dorothy Lipton Designs, Inc., contests this
classification and asserts that proper classification of the
articles is under either subheading 4202.32.4000, HTSUSA, or
4202.32.9550, HTSUSA, depending on the fabric of the article.
ISSUE:
Are the cosmetic cases at issue properly classifiable as
travel, sports or similar bags under subheading 4202.92.3030,
HTSUSA, or as articles of a kind normally found in a handbag, as
provided for in subheading 4202.32.9550, HTSUSA?
LAW AND ANALYSIS:
Classification under the HTSUSA is in accordance with the
General Rules of Interpretation (GRI's), taken in order. GRI 1
provides that classification is determined according to the terms
of the headings and any relevant section or chapter notes.
Subheading 4202.92, HTSUSA, provides for travel, sports and
similar bags. Additional U.S. Note 1 to Chapter 42 states:
"For the purpose of heading 4202, the expression 'travel
sports and similar bags' means goods other than those
falling in subheading 4202.11 through 4202.39, of a kind
designed for carrying clothing and other personal effects
during travel...." [emphasis added].
The articles at issue are cosmetics cases that are designed to
transport "personal effects" (i.e., cosmetics and various
toiletry or hygiene articles), "during travel" (i.e., from one
location to another). Essentially, the purpose of a cosmetic
case is to organize personal effects and to provide a single site
for the transport of these effects. It is foreseeable that the
cosmetic cases will be used inside of various other containers
such as handbags, suitcases, overnight bags, gym bags, etc... .
We note that as there is no qualification of the term "during
travel", this office will not place limits on the duration or
distance of any journey in order for it to constitute "travel"
within the purview of the U.S. Note set forth above. "Travel"
may constitute relatively minor journeys such as commutes to work
or lengthier trips of greater duration and distance. As cosmetic
cases are designed to transport personal effects during travel,
we need only now determine whether these articles are more
specifically provided for under subheadings 4202.11 through
4202.39, HTSUSA, and therefore precluded from classification
under subheading 4202.92, HTSUSA.
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Subheadings 4202.11 through 4202.39, HTSUSA, provide for
articles of a kind normally carried in the pocket or in the
handbag. The Explanatory Notes (EN), which represent the
official interpretation of the tariff at the international level,
indicate that subheadings 4202.31, 4202.32 and 4202.39 include
such items as spectacle cases, note cases (bill folds), wallets,
purses, key cases, cigarette cases, cigar cases, pipe cases and
tobacco pouches. While cosmetic cases are not expressly
enumerated here we note that, by definition, exemplars are not
meant to create absolute restrictions as to what is or is not
classifiable within a particular provision. Rather, exemplars
are intended to illustrate the types of articles that are
properly classifiable in a given subheading. Therefore the
absence of "cosmetic cases" as a specifically cited exemplar will
not, in itself, bar classification of the subject merchandise
under subheading 4202.32, HTSUSA. Our analysis turns on whether
a cosmetic case is more aptly described as the type of article
normally carried in a handbag or whether cosmetic cases are more
properly designated as travel bags.
As set forth above, the common function of all cosmetic
cases is that they are designed to organize and transport
personal effects. There is no requirement that the travel
involved be significant. Virtually all cosmetic cases,
regardless of size specifications or design features, are used to
carry personal effects from one location to another (i.e.,
"during travel") and therefore subheading 4202.92, HTSUSA,
provides for the subject merchandise more specifically than does
subheading 4202.32, HTSUSA, which more generally provides for
articles normally found in a handbag.
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.
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HOLDING:
The three styles of cosmetic cases at issue are classifiable
under subheadings 4202.92.3030, HTSUSA,. which provides for
travel, sports and similar bags: with outer surface of textile
materials: other... other, dutiable at a rate of 20 percent ad
valorem. The textile quota category is 670.
As the rate of duty under the classification indicated above
is the same as the rate under which the subject merchandise was
entered, you are instructed to deny the protest in full. A copy
of this decision should be furnished to the protestant with the
Form 19 notice of action.
Sincerely,
John Durant, Director
Commercial Rulings Division