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HQ 954971

September 20, 1993

CLA-2 CO:R:C:T 954971 ch


TARIFF NO.: 4202.92.3030

Import Supervisor
W.G. Carroll & Co., Inc.
185 East Bay Street
Suite 204
P.O. Box 685
Charleston, South Carolina 29402

RE: Modification of NYRL 855580; classification of a cosmetic bag; travel, sports and similar bag; articles of a kind normally carried in the pocket or handbag.

Dear Ms. Willard:

New York Ruling Letter (NYRL) 855580, dated September 4, 1990, concerned the classification of various articles comprising a cosmetic gift set, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). These articles included a cosmetic bag. We have had occasion to review this ruling and find that the classification of the cosmetic bag under subheading 4202.32.9550, HTSUSA, is in error.


The submitted samples include a cosmetic bag composed of 65 percent polyester and 35 percent cotton. In NYRL 855580, the cosmetic bag was classified under subheading 4202.32.9550, HTSUSA, which provides, inter alia, for articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials, of man-made fibers.


What is the proper tariff classification for the cosmetic bag?


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.


The subject cosmetic bag is classifiable under subheading 4202.92.3030, 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: of man-made fibers. The applicable rate of duty is 20 percent ad valorem. The textile category is 670.

NYRL 855580 contained the proper classifications for various other articles. These classifications are unaffected by this modification letter.

This notice to you should be considered a modification of NYRL 855580 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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