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HQ 954965

September 20, 1993

CLA-2 CO:R:C:T 954965 ch


TARIFF NO.: 4202.92.4500

Liberty International N.Y., Inc.
149-15 177th Street
Jamaica, New York 11434

RE: Modification of NYRL 863676; classification of a cosmetic case; travel, sports and similar bag; articles of a kind normally carried in the pocket or handbag.

Dear Mr. Kenny:

New York Ruling Letter (NYRL) 863676, dated June 17, 1991, concerned the classification of two plastic accessory kits 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 bags under subheading 4202.32.2000, HTSUSA, is in error.


The submitted samples, styles 61/004 and 62//001, consist of various components comprising two plastic accessory kits. Each kit features a cosmetic bag. In NYRL 863676, the cosmetic bags were 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.


What is the proper tariff classification for the cosmetic bags?


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 bags are properly classified pursuant to subheading 4202.92.


The subject cosmetic bags are 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.

NYRL 863676 contained the proper classifications for the other components which comprise the instant plastic accessory kits. These classifications are unaffected by this ruling letter.

This notice to you should be considered a modification of NYRL 863676 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.


John Durant, Director

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