CLA-2 CO:R:C:T 954968 ch
World Link Group
P.O. Box 9703
Arnold, Maryland 21012
RE: Modification of NYRL 873532; classification of a
cosmetic bag; travel, sports and similar bag; articles
of a kind normally carried in the pocket or handbag.
Dear Mr. Dreyfuss:
New York Ruling Letter (NYRL) 873532, dated April 29, 1992,
concerned the classification of certain cosmetic and tote bags
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). We have had occasion to review this ruling
and find that the classification the cosmetic bag designated item
#1, under subheading 4202.32.2000, HTSUSA, is in error.
FACTS:
Four samples were submitted for examination. They are items
#1, #729/FD171, #8708/B-68-5637 and #2.
Item #1 is a zippered cosmetic bag composed of a clear
plastic exterior over a fabric print.
Item #729/FD171 is a zippered travel cosmetic bag
constructed with a clear plastic exterior over a fabric print.
The bag measures approximately 7 inches by 5 1/2 inches by 2 1/2
inches.
Item #8708/B-68-5637 is a travel cosmetic bag constructed of
clear see-through plastic. The top and bottom have a fabric
print underneath the plastic exterior. The bag measures
approximately 7 1/2 inches by 4 1/2 inches with a 2 inch base.
Item #2 is a large zippered double handle tote bag
constructed of a fabric of 60 percent or more of jute and 40
percent or less of cotton. The bag measures approximately 22
inches by 17 1/2 inches by 6 inches.
In NYRL 864306, style #1 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 style #1?
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, style #1, which is a
cosmetic bag, is properly classified pursuant to subheading
4202.92.
HOLDING:
Items #1, #729/FD171 and #8708/B-68-5637, the travel
cosmetic bags, are 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.
Item #2, the zippered tote, is classifiable under subheading
4202.92.2000, HTSUSA, which provides for travel, sports or
similar bags: with outer surface of textile materials: of
vegetable fibers and not of pile or tufted construction: other.
The applicable rate of duty is 6.5 percent ad valorem. The
textile category is 870.
This notice to you should be considered a modification of
NYRL 873532 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