CLA-2 CO:R:C:T 954963 ch
Emery Customs Brokers
1327 Ashton Road
Suite 202
Hanover, Maryland 21076
RE: Modification of HRL 089949; classification of a
cosmetic case; travel, sports and similar bag; articles
of a kind normally carried in the pocket or handbag.
Gentlemen:
Headquarters Ruling Letter (HRL) 089949, dated October 11,
1991, concerned the classification of a change purse, cigarette
case and cosmetic case 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 case under subheading 4202.32.1000, HTSUSA, is in error.
FACTS:
The instant merchandise is a change purse, cigarette case
and cosmetic case. The outer surface of each item is wholly 100
percent polyvinyl chloride with a woven nylon fabric backing.
The clasp frame of each piece is made of giltplated iron, and the
change purse has a key ring attached to one end of the clasp.
You state that these goods are intended to be carried on the
person, presumably in a handbag.
In HRL 089949 these three items were classified under
subheading 4202.32.1000, 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, of reinforced or
laminated plastics.
ISSUE:
What is the proper tariff classification for the cosmetic
case?
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 cases are generally
classifiable as travel bags. Therefore, the instant cosmetic
case is properly classifiable pursuant to subheading 4202.92,
HTSUSA.
HOLDING:
The subject cosmetic case is classifiable under subheading
4202.92.4500, HTSUSA, which provides inter alia for toiletry
bags, purses and similar containers: travel, sports and similar
bags: other. The applicable rate of duty is 20 percent ad
valorem.
The subject change purse and cigarette case are classifiable
under subheading 4202.32.1000, HTSUSA, which provides for
articles of a kind normally carried in the pocket or in the
handbag: with outer surface of sheeting of plastic: of
reinforced or laminated plastics. The applicable rate of duty is
12.1 cents per kilogram and 4.6 percent ad valorem.
This notice to you should be considered a modification of
HRL 089949 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
Commercial Rulings Division