CLA-2 CO:R:C:T 954002 ch
Denise A. Cline
Studio Imports Limited, Inc.
2252 Hayes Street
Hollywood, Florida 33020
Re: Modification of PC 875011; classification of four and
five-piece cosmetic purses; set; GRI 3(b); travel,
sports and similar bag; articles normally carried in
the pocket or handbag.
Dear Ms. Cline:
This is in response to your letters of March 10, 1993 and
April 23, 1993, requesting tariff classification under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) for certain four and five piece cosmetic sets. Samples
were provided to this office for examination.
FACTS:
The submitted samples, styles SG293, SG311 and SG317, are
four or five piece "cosmetic sets." Each set consists of four or
five bags ranging in size from approximately 3.5 inches by 3.5 to
approximately 8 inches by 6.5 inches. The bags comprising each
set are nested inside each other so that the smaller bags fit
within the bag next larger in size. The largest bag within each
set features a removable swagger strap and resembles a cosmetic
bag. The smallest bag in a set resembles a coin purse. You
state that each set "will be sold on the retail market as one
piece."
The cosmetic sets are manufactured from plastic coated
fabrics, with the plastic material comprising the exterior
surface. The interior of each bag possesses a vinyl lining.
In Preclassification Ruling (PC) 875011, the larger pieces
in each set were classified under subheading 4202.92.4500, which
provides for travel bags with outer surface not of textile
materials. The smaller bags were classified under subheading
4202.32.2000, which provides 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 instant
cosmetic sets?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI). GRI 1 provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section or chapter
notes. Where goods cannot be classified on the basis of GRI 1,
the remaining GRI will be applied in order.
Heading 4202, HTSUSA, provides for:
Trunks, Suit-Cases, Vanity-Cases, Executive-Cases,
Briefcases, School Satchels, Spectacle Cases, Binocular
Cases, Camera Cases, Musical Instrument Cases, Gun
Cases, Holsters and Similar Containers; Travelling-
Bags, Toilet Bags, Rucksacks, Handbags, Shopping-Bags,
Wallets, Purses, Map-Cases, Cigarette-Cases, Tobacco-
Pouches, Tool Bags, Sports Bags, Bottle-Cases,
Jewellery Boxes, Powder-Boxes, Cutlery Cases and
Similar Containers, of Leather or of Composition
Leather, of Sheeting of Plastics, of Textile Materials,
of Vulcanised Fibre or of Paperboard, or Wholly or
Mainly Covered with Such Materials or With Paper.
(Emphasis added).
Thus, toilet bags, purses and similar containers, of textile
materials or plastic sheeting, are classifiable under heading
4202.
A toilet bag is a synonym for a cosmetic bag. The
containers comprising each set are either toilet bags, purses or
containers similar thereto. Therefore, they are classifiable
under heading 4202.
Subheadings 4202.31, 4202.32 and 4202.39 provide for
articles of a kind normally carried in the pocket or in the
handbag. The Explanatory Notes (EN) to heading 4202 state, in
pertinent part:
Subheadings 4202.31, 4202.32 and 4202.39
These subheadings cover articles of a kind normally
carried in the pocket or in the handbag and include
spectacle cases, note-cases (bill-folds), wallets,
purses, key-cases, cigarette-cases, cigar-cases, pipe-
cases and tobacco-pouches.
As noted above, the sets possess smaller containers which
resemble coin purses. A coin purse is similar in size and
function to the containers enumerated in the EN cited above.
Accordingly, the smaller containers within each set are
classifiable as articles of a kind normally carried in the pocket
or in the handbag.
Chapter 42, Additional U.S. Note 1, states:
For the purposes of heading 4202, the expression
"travel, sports and similar bags" means goods, other
than those falling in subheadings 4202.11 through
4202.39, of a kind designed for carrying clothing and
other personal effects during travel, including
backpacks and shopping bags of this heading, but does
not include binocular cases, camera cases, musical
instrument cases, bottle cases and similar containers.
(Emphasis added).
Travel bags are classified pursuant to subheading 4202.92.
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 larger bags in each
of the instant sets are classifiable as travel bags, under
subheading 4202.92.
As the foregoing indicates, containers in each of the
instant cosmetic sets are classifiable under two separate
subheadings of the HTSUSA. GRI 6 states that:
For legal purposes, the classification of goods in the
subheadings of a heading shall be determined according
to the terms of those subheadings and any related
subheading notes and, mutatis mutandis, to the above
rules, on the understanding that only subheadings at
the same level are comparable. For the purposes of
this rule, the relative section, chapter and subchapter
notes also apply, unless the context otherwise
requires.
Therefore, GRI's 1 through 5 are utilized to resolve
classification issues which occur at the same subheading level.
GRI 3(b) provides in pertinent part that:
Mixtures, composite goods consisting of different
materials or made up of...goods put up in sets for
retail sale...shall be classified as if they consisted
of the material or component which gives them their
essential character. (Emphasis added).
The EN to GRI 3(b), at page 4, state in part:
For the purposes of this Rule, the term "goods put up
in sets for retail sale" shall be taken to mean goods
which:
(a) consist of at least two different articles which
are, prima facie, classifiable in different headings.
Therefore, for example, six fondue forks cannot be
regarded as a set within the meaning of this Rule;
(b) consist of products or articles put up together to
meet a particular need or carry out a specific
activity; and
(c) are put up in a manner suitable for sale directly
to users without repacking (e.g., in boxes or cases or
on boards).
Pursuant to GRI 6, the principles of GRI 3(b) apply mutatis
mutandis to the subheadings of headings 4202. As noted above,
the instant cosmetic sets feature containers which are
classifiable under two different subheadings of heading 4202.
Therefore, the merchandise satisfies the first criteria for goods
which qualify as "sets for retail sale."
The cosmetic sets provide, in one package, convenient
containers for the transport of personal effects of all sizes.
In addition, the largest bag may be used as a place to store and
organize the smaller containers for travel. Hence, these
articles have been put up together to meet a particular need and
specific activity.
Finally, you indicate that the cosmetic sets will be sold
together in one piece. By this, we infer that the sets will be
sold in one package as a unit. It follows that the third
criteria has been satisfied, and each cosmetic set qualifies as
"goods put up in sets for retail sale." Accordingly, each set
shall be classified under the subheading which provides for the
component lending the set its essential character.
The EN to GRI 3(b) provide, at page 4, that:
The factor which determines essential character will
vary as between different kinds of goods. It may, for
example, be determined by the nature of the material or
component, its bulk, quantity, weight, or value, or by
the role of a constituent material in relation to the
use of the goods.
The largest container in each set serves to organize and store
the smaller bags when they are used in conjunction with another.
In addition, the largest container predominates over the smaller
articles by weight and presumably value. Finally, as the bags
are packaged nested one inside the other, it is the largest
container which is visible to the consumer at the point of sale.
On this basis, we conclude that the largest container lends the
essential character to each set. The larger containers are
classifiable as travel bags. Hence, the sets shall be classified
pursuant to subheading 4202.92, HTSUSA.
In your request for a ruling dated March 10, 1993, you argue
that the smaller containers included in each set are entitled to
favorable tariff treatment as articles "of reinforced or
laminated plastics." However, subheading 4202.92 does not
possess a breakout for articles of "reinforced or laminated
plastics." Therefore, the smaller articles are not entitled to
the lower rate of duty you desire.
HOLDING:
The subject merchandise 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.
This notice to you should be considered a modification of PC
875011 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