HQ 954963

September 20, 1993

CLA-2 CO:R:C:T 954963 ch

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500; 4202.32.1000

Emery Customs Brokers

1327 Ashton Road

Suite 202

Hanover, Maryland 21076

RE: Modification of HRL 089949; classification of a

cosmetic case; travel, sports and similar bag; articles

of a kind normally carried in the pocket or handbag.

Gentlemen:

Headquarters Ruling Letter (HRL) 089949, dated October 11,

1991, concerned the classification of a change purse, cigarette

case and cosmetic case 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 case under subheading 4202.32.1000, HTSUSA, is in error.

FACTS:

The instant merchandise is a change purse, cigarette case

and cosmetic case. The outer surface of each item is wholly 100

percent polyvinyl chloride with a woven nylon fabric backing.

The clasp frame of each piece is made of giltplated iron, and the

change purse has a key ring attached to one end of the clasp.

You state that these goods are intended to be carried on the

person, presumably in a handbag.

In HRL 089949 these three items were classified under

subheading 4202.32.1000, 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, of reinforced or

laminated plastics.

ISSUE:

What is the proper tariff classification for the cosmetic

case?

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 cases are generally

classifiable as travel bags. Therefore, the instant cosmetic

case is properly classifiable pursuant to subheading 4202.92,

HTSUSA.

HOLDING:

The subject cosmetic case is classifiable under subheading

4202.92.4500, HTSUSA, which provides inter alia for toiletry

bags, purses and similar containers: travel, sports and similar

bags: other. The applicable rate of duty is 20 percent ad

valorem.

The subject change purse and cigarette case are classifiable

under subheading 4202.32.1000, HTSUSA, which provides for

articles of a kind normally carried in the pocket or in the

handbag: with outer surface of sheeting of plastic: of

reinforced or laminated plastics. The applicable rate of duty is

12.1 cents per kilogram and 4.6 percent ad valorem.

This notice to you should be considered a modification of

HRL 089949 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

Commercial Rulings Division