CLA-2 R:C:T 956666 ch
Brian J. Walsh, Esq.
Barnes, Richardson & Colburn
200 East Randolph Drive
Suite 7920
Chicago, Illinois 60601
RE: Tariff classification of cosmetic bags; travel bags v.
articles of a kind normally carried in the pocket or in
the handbag; HRL 951534 affirmed.
Dear Mr. Walsh:
This is in response to your letter, dated June 6, 1994, on
behalf of Cosmetique, Inc., requesting tariff classification
under the Harmonized Tariff Schedule of the United States (HTSUS)
for two cosmetic bags manufactured in China. Samples were sent
to this office for examination.
FACTS:
The submitted samples are two cosmetic bags with exterior of
nylon fabric and interior lining of plastic sheeting. You
indicate that after importation the bags will be filled with
cosmetics and distributed to members of a cosmetics club.
The first sample, identified as style C9257, measures
approximately 7 3/4 inches by 5 3/4 inches by 2 inches. It
features a top zipper closure and a hanging loop.
The second sample is semi-oval and possesses a molded
plastic snap frame closure. It measures approximately 7 3/4
inches by 4 1/2 inches by 2 inches.
ISSUE:
Whether the cosmetic bags are classifiable in subheading
4202.32.9550, HTSUS, which provides for articles of a kind
normally carried in the pocket or in the handbag, with outer
surface of textile materials, of man-made fibers; or subheading
4202.92.3030, HTSUS, which provides for travel, sports or similar
bags, with outer surface of textile materials, of man-made
fibers?
LAW AND ANALYSIS:
Heading 4202, HTSUS, provides in part for traveling bags,
toiletry bags, handbags, wallets, cigarette cases, tobacco
pouches and similar containers. Cosmetic bags are otherwise
known as toiletry bags. Hence, the instant goods are described
by the heading.
Subheadings 4202.31, 4202.32 and 4202.39, HTSUS, encompass
articles of a kind normally carried in the pocket or in the
handbag. The subheading Explanatory Note to heading 4202, at
page 613, states:
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.
Subheading 4202.92, HTSUS, provides in part for travel,
sports and similar bags. Chapter 42, Additional U.S. Note 1,
HTSUS, states that:
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.
Pursuant to General Rule of Interpretation 6:
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 [General
Rules of Interpretation 1 through 5], 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.
In Headquarters Ruling Letter (HRL) 951534, dated August 4,
1992, we concluded that the subheading for travel, sports and
similar bags more specifically provides for cosmetic bags than
the subheading for articles of a kind normally found in the
handbag. While conceding that smaller cosmetic bags may
reasonably be described by either provision, we observed that
Chapter 42, Additional U.S. Note 1, describes all travel bags
designed for carrying personal effects during travel. Travel in
this connection refers both to overnight trips and shorter
distances relating to an individual's day-to-day business.
Therefore, the provision for travel bags describes all cosmetic
bags. By way of contrast, the subheading for articles of a kind
normally carried in the handbag encompasses only those cosmetic
bags which may be used in connection with a handbag.
You contend that the instant goods are more properly
classified as articles normally carried in the handbag and have
asked us to reconsider HRL 951534. First, you observe that
Chapter 42, U.S. Additional U.S. Note 1, is not applicable when
goods fall within the subheading for articles of a kind normally
carried in the handbag. You submit that the instant cosmetic
bags belong to a class of merchandise designed for use as handbag
accessories. To the extent that cosmetic bags may be described
as travel bags, you argue they belong to a separate class of
merchandise specifically designed for overnight travel.
Second, you argue that the subheading for travel, sports and
similar bags should be limited to goods designed for overnight
travel. In support of this interpretation, you note that
classification of the instant goods as travel bags would subject
them to quota subcategory 670-L (luggage). As you contend that
the subject merchandise has not been designed for use for
overnight travel, you reason that the provision for travel bags
does not describe the merchandise.
With respect to the latter issue, it should be noted that
Chapter 42, U.S. Additional Note 1, specifies that shopping bags
fall within its scope. Moreover, the Explanatory Note to heading
4202, at page 613, indicates that the term "sports bags" includes
articles such as golf bags, gym bags, tennis racket carrying bags
and fishing bags. These containers are not ordinarily associated
with overnight travel. Rather, they are more accurately
described as articles for carrying personal effects from place-to-place (e.g. to and from a store or a gym). On this basis, we
conclude that the subheading for travel, sports and similar bags
is not restricted to articles associated with the term "luggage."
Consequently, cosmetic bags which may be used to carry their
contents from place-to-place are prima facie classifiable as
travel bags.
Additional U.S. Rule of Interpretation 1(a) states that:
A tariff classification controlled by use (other than actual
use) is to be determined in accordance with the use in the
United States at, or immediately prior to, the date of
importation, of goods of that class or kind to which the
imported goods belong, and the controlling use is principal
use.
You direct our attention to materials in support of the
proposition that the instant articles belong to a class or kind
of goods which are normally carried in the handbag. The most
persuasive of this evidence includes:
That the merchandise is of a size suitable for placement
into a handbag;
Eight survey responses from consumers which indicate they
would use the instant goods as handbag accessories;
Advertising materials for smaller cosmetic bags which are
marketed as handbag accessories;
Excerpts from newspaper and magazine articles referring to
cosmetic bags in connection with their use in handbags or
purses.
However, we are in possession of materials which suggest
that cosmetic bags comprise a class of merchandise for travel
purposes. These include:
Marketing materials which, by your admission, promote well-made and in some instances larger cosmetic bags as articles
for overnight travel;
Marketing materials for smaller cosmetic bags, often
presented as premium items in connection with the sale of
cosmetics, where the articles are referred to as travel
bags, travel pouches and travel cases;
Excerpts from newspaper and magazine articles referring to
cosmetic bags as articles for use during travel.
In view of the foregoing, the subheading for travel, sports
and similar bags describes cosmetic bags used for both overnight
travel and for carrying an individual's cosmetics from place-to-place. The subheading for articles of a kind normally carried in
the handbag encompasses only smaller cosmetic bags which are not
specifically designed for use during overnight travel. To the
extent that the latter provision describes cosmetic bags,
marketing information in our possession indicates that such goods
are used either as handbag accessories or for overnight and
general travel purposes. Therefore, we conclude that the
principal use for all articles answering to the description of a
cosmetic or toiletry bag is for use during travel. Accordingly,
they are not articles normally carried in the handbag and are
properly classified as travel bags of subheading 4202.92.3030,
HTSUS. HRL 951534 is hereby affirmed.
HOLDING:
The subject merchandise is classifiable under subheading
4202.92.3030, HTSUS, which provides for travel, sports or similar
bags: with outer surface of textile materials: other, other:
of man-made fibers: other. The applicable rate of duty is 19.8
ad valorem. The textile category is 670.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are the subject of frequent negotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available at the local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact the local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division