HQ 951404

July 24, 1992

CLA-2 CO:R:C:T 951404 JED

CATEGORY: Classification

TARIFF NO.: 4202.12.2020

Mr. Bruce A. Bell

W.N. Proctor Division

Tower Group International

115 Broad Street

Boston, Massachusetts 02110

RE: Reconsideration of New York Ruling (NY) 870044;

Classification of vanity cases

Dear Mr. Bell:

This is in reply to your letter of March 5, 1992, requesting

reconsideration of NY 870044, a classification ruling placing two

plastic vanity cases within Heading 4202, HTSUSA.

FACTS:

Two vanity cases are involved. Both are made of molded

plastics. The larger of the two, identified by molded-in

marking on the bottom of the case as NO. 22106, measures

approximately

11\" long x 5 1/2\" high x 7 1/2\" deep. There is a handle recessed

into the lid and the case is closable by a heart-shaped plastic

latch. There is a mirror attached to the inside of the lid.

The bottom half of the case has two compartments, one subdivided

into two smaller spaces, which slide on plastic tracks to permit

access to the bottom portion of the case. The two sliding

compartments are removable. The top half of the case has two

stickers affixed to the exterior; one marked \"PRETTY FACE VANITY

CASE\", the other displaying colorful geometric designs.

The smaller case measures approximately 8\" long x 2 1/2\"

high x 4 1/2\" deep. The case is closeable by a plastic latch.

There is a mirror attached to the inside of the lid. When the

case is opened, a user is presented with an attached upper tray,

divided into two compartments, which swings up and back to permit

access to the bottom portion of the case, also divided into two

compartments.

New York Ruling Letter (NY) 870044 (January 7, 1992)

placed these cases in subheading 4202.12.2020, HTSUSA, \"Trunks,

suitcases, vanity cases and similar containers, with outer

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surface of plastics\...Structured, rigid on all sides.\"

Your request for reconsideration of that ruling stated

your objections. First, you believe that for any article to be

considered similar to the articles named in Heading 4202, HTSUSA,

the article must show evidence that it was designed to be carried

with the person. Next, you believe that the two cases do not

comport with a definition of \"vanity cases\" as set forth in a

Customs letter of February 12, 1985 (075548).

ISSUE:

Are the above described plastic cases properly classified

in Heading 4202, HTSUSA, as vanity cases, or in Heading 3923,

HTSUSA, as articles for the conveyance or packing of goods, of

plastics?

LAW AND ANALYSIS:

Classification of merchandise under the Harmonized Tariff

Schedule of the United States Annotated (HTSUSA) is in

accordance with the General Rules of Interpretation (GRI\'s) taken

in order. GRI 1 requires that classification be determined

according to the terms of the headings and any relative Section

or Chapter notes.

Heading 3923, HTSUSA, provides for, \"Articles for the

conveyance or packing of goods, of plastics; stoppers, lids, caps

and other closures, of plastics.\" Chapter 39, Note 2(h), in

pertinent part, excludes from the chapter containers of heading

4202\. The Explanatory Notes to the Harmonized Commodity

Description and Coding System (EN\'s), although not legally

binding, are the official interpretation of the HTSUSA at the

international level. EN 39.23 (pg. 574) states in pertinent

part,

This heading covers all articles of plastics

commonly used for the packing or conveyance of all

kinds of products. The articles covered include:

\(a\) Containers such as boxes, cases, crates, sacks

and bags (including cones and refuse sacks), casks,

cans, carboys, bottles and flasks.

\* \* \*

The heading excludes \... containers of headinq

42.02. (Emphasis in original.)

The choice between Headings 3923 and 4202, HTSUSA, has

confronted Customs on several prior occasions. In HQ 087635

(October 24, 1990), an insulated plastic lunch box/cooler was

determined to be properly classified in Heading 4202, HTSUSA. In

deciding against classification in Heading 3923, HTSUSA, the

ruling stated,

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\... in Customs\' View the articles enumerated in the

Explanatory Notes at EN 39.23 have in common certain

characteristics, viz., that they are used generally

to convey or transport goods over long distances and

often, in large quantities.

In explaining the classification of the lunch box in Heading

4202, HTSUSA, the ruling continued, in pertinent part,

In this regard, the instant lunch box which is used

to carry small quantities of food for short

distances, is distinguishable from articles as casks

and carboys.

\*

\*

The enumerated containers of heading 4202 are a

disparate group. They are designed to hold a range

of articles including, but not limited to, clothing,

papers, toiletries, spectacles, binoculars and guns.

As a general matter, they are used to carry, store

or protect personal items.

\* \* \*

Since the function of the cooler at issue is to

carry and store one\'s food, we think it is

ejusdem generis with the containers of

heading 4202 and consequently, that it is excluded

from heading 3923 by virtue of Note 2(h),

Chapter 39.

Mindful of the guidelines that have evolved from cases

such as the above, and upon further analysis of the matter, it is

our determination that the subject cases are properly considered

vanity cases and, therefore, classifiable in Heading 4202,

HTSUSA. We do not believe the cases are within the kind of

article contemplated by Heading 3923, HTSUSA. The cases are not

of a kind used to transport large quantities of goods over long

distances. The vanity cases are made to hold and organize

personal quantities of make-up and related items and keep them

readily available for moving about with the case\'s owner. We

also find the presence of a mirror in the lid of each case,

although not required, to be influential. The mirror is present

to aid the case\'s owner in the application of the make-up

articles carried therein. Finally, supporting documents

included with your request for reconsideration include purchase

orders between your client and the foreign supplier of the cases.

The purchase orders include reference to stickers. This

indicates to us that \"PRETTY FACE VANITY CASE\" stickers were

ordered contemporaneously with the cases evidencing an intention

to import and market an item recognizable as a vanity case, not a

generalized container.

As to your specific objections, we believe the vanity

cases are capable of being carried with the person. The larger

case has a functional handle. We note that a handle is-4-

typically present on articles identified as vanity cases, however

the nomenclature does not impose a handle requirement. The

smaller case is easily held in the hand, or would easily fit into

a handbag, backpack or suitcase.

The case you cite as defining \"vanity case\" was a

decision interpreting the scope of \"flat goods\" under the Tariff

Schedules of the United States (TSUS). It is no longer precedent

under

the HTSUSA.

HOLDING:

NY 870044 (January 7, 1992) is affirmed.

Sincerely,

John Durant, Director

Commercial Rulings Division