HQ 954966

September 20, 1993

CLA-2 CO:R:C:T 954966 ch

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500

Target Stores

33 South Sixth Street

P.O. Box 1392

Minneapolis, Minnesota 55440-1392

RE: Modification of NYRL 864306; classification of a

cosmetic bag; travel, sports and similar bag; articles

of a kind normally carried in the pocket or handbag.

Dear Ms. Webster:

New York Ruling Letter (NYRL) 864306, dated July 1, 1991,

concerned the classification of a vinyl cosmetic 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 the cosmetic bag under subheading

4202.32.2000, HTSUSA, is in error.

FACTS:

The submitted sample, style number 5073, is a cosmetic bag

measuring 7 1/2 inches by 5 1/2 inches constructed of a cotton

fabric covered with clear plastic. The bag has a plastic lining

and a zipper closure.

In NYRL 864306, the cosmetic bag 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 the cosmetic

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 bags are generally

classifiable as travel bags. Therefore, the instant cosmetic 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 864306 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