United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 HQ Rulings > HQ 0954939 - HQ 0955015 > HQ 0954968

Previous Ruling Next Ruling

HQ 954968

September 20, 1993

CLA-2 CO:R:C:T 954968 ch


TARIFF NO.: 4202.92.4500; 4202.92.2000

World Link Group
P.O. Box 9703
Arnold, Maryland 21012

RE: Modification of NYRL 873532; classification of a cosmetic bag; travel, sports and similar bag; articles of a kind normally carried in the pocket or handbag.

Dear Mr. Dreyfuss:

New York Ruling Letter (NYRL) 873532, dated April 29, 1992, concerned the classification of certain cosmetic and tote bags under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). We have had occasion to review this ruling and find that the classification the cosmetic bag designated item #1, under subheading 4202.32.2000, HTSUSA, is in error.


Four samples were submitted for examination. They are items #1, #729/FD171, #8708/B-68-5637 and #2.

Item #1 is a zippered cosmetic bag composed of a clear plastic exterior over a fabric print.

Item #729/FD171 is a zippered travel cosmetic bag constructed with a clear plastic exterior over a fabric print. The bag measures approximately 7 inches by 5 1/2 inches by 2 1/2 inches.

Item #8708/B-68-5637 is a travel cosmetic bag constructed of clear see-through plastic. The top and bottom have a fabric print underneath the plastic exterior. The bag measures approximately 7 1/2 inches by 4 1/2 inches with a 2 inch base.

Item #2 is a large zippered double handle tote bag constructed of a fabric of 60 percent or more of jute and 40 percent or less of cotton. The bag measures approximately 22 inches by 17 1/2 inches by 6 inches.

In NYRL 864306, style #1 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.


What is the proper tariff classification for style #1?


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, style #1, which is a cosmetic bag, is properly classified pursuant to subheading 4202.92.


Items #1, #729/FD171 and #8708/B-68-5637, the travel 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.

Item #2, the zippered tote, is classifiable under subheading 4202.92.2000, HTSUSA, which provides for travel, sports or similar bags: with outer surface of textile materials: of vegetable fibers and not of pile or tufted construction: other. The applicable rate of duty is 6.5 percent ad valorem. The textile category is 870.

This notice to you should be considered a modification of NYRL 873532 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

Previous Ruling Next Ruling

See also: