CLA-2 CO:R:C:T 954970 ch
Cain Customs Brokers, Inc.
421 Texano
P.O. Box 150
Hidalgo, Texas 78557
RE: Modification of NYRL 855540; classification of a
cosmetic/toiletry bag; travel, sports and similar bag;
articles of a kind normally carried in the pocket or
handbag.
Dear Mr. Cain:
New York Ruling Letter (NYRL) 855540, dated August 30, 1990,
concerned the classification of a vinyl cosmetic/toiletry bag
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 this item under subheading
4202.32.2000, HTSUSA, is in error.
FACTS:
The submitted sample, style number 16806, is representative
of the article to be imported. It measures 6 1/2 inches by 4 5/8
inches and is constructed of plastic sheeting with a zipper
closure. The primary use of the bag will be to hold rechargeable
Remington electric shavers, with a secondary usage being for
cosmetics.
In NYRL 855540, the cosmetic/toiletry bag was classified
under subheading 4202.32.2000, HTSUSA, which provides, inter
alia, for toiletry bags and similar containers, 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
cosmetic/toiletry bag?
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 or toiletry bags are
generally classifiable as travel bags. Therefore, the instant
cosmetic/toiletry bag is properly classified pursuant to
subheading 4202.92.
HOLDING:
The subject cosmetic bag 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
NYRL 855540 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