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 > 2001 HQ Rulings > HQ 964838 - HQ 965074 > HQ 964863

Previous Ruling Next Ruling
HQ 964863




March 8, 2001

CLA-2 RR:CR:TE 964863 mbg

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.32.1000

Port Director
U.S. Customs Service
Los Angeles-Long Beach Seaport
300 South Ferry Street
Terminal Island, CA 90731

RE: Decision on Application for Further Review of Protest No. 2704-00-103168; classification of a child’s lipstick case

Dear Ms. Adams:

This is a decision on an application for further review of a protest timely filed by Avon Products, Inc. This protest was filed against your decision regarding the classification under the Harmonized Tariff Schedule of the United States (HTSUS) for a child’s lipstick case. The Protestant disagrees with the decision to liquidate the subject merchandise under subheading 4202.92.45, HTSUSA, and claims that the merchandise was properly classified and entered under 4202.32.10, HTSUSA.

FACTS:

The subject merchandise is identified as a child’s Winnie the Pooh lipstick case. In NY E85727, dated August 17, 1999, the lipstick case and a wallet were classified, but Protest 2704-00-103168 only concerns the lipstick case.

The lipstick case has an exterior surface of textile reinforced polyvinyl chloride and measures approximately 3 inches wide by 4 inches tall by 1 inch deep. The merchandise consists of a single rectangular compartment with full flap closure and holds three conventional sized lipsticks. The inside flap incorporates a plastic mirror, measuring approximately 3 inches by 4 inches in a cutout representing a silhouette of Winnie the Pooh’s head. The flap is secured with a snap closure.

ISSUE:

What is the proper classification for the subject merchandise under the HTSUSA?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (“EN”) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI.

Heading 4202, HTSUSA provides for “Trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber, or of paperboard, or wholly or mainly covered with such materials or with paper.”

Thus, this heading encompasses the articles enumerated, as well as containers similar to these articles.

The Explanatory Notes (“EN”) to the Harmonized Commodity Description and Coding System constitute the official interpretation of the nomenclature at the international level. While not legally binding, they do represent the considered views of classification experts of the Harmonized System Committee. It has therefore been the practice of the Customs Service to follow, whenever possible, the terms of the EN when interpreting the HTSUSA.

The EN to heading 4202 suggest that the expression “similar containers” in the first part of the heading “includes hat boxes, camera accessory cases, cartridge pouches, sheaths for hunting or camping knives, portable tool boxes or cases, specially shaped or internally fitted to contain particular tools with or without their accessories, etc.” With regard to the second part of heading 4202, the EN indicate that the expression “similar containers” indicates articles which must be wholly or mainly composed of the materials specified therein and includes “note-cases, writing-cases, pen-cases, ticket-cases, needle-cases, key-cases, cigar-cases, pipe-cases, tool and jewelry rolls, shoe-cases, brush-cases, etc.” There is no requirement that the articles be specially shaped or fitted.

Heading 4202 indicates coverage is for only the articles specifically named and similar containers. Inasmuch as “lipstick cases” are not eo nomine provided for in heading 4202, HTSUSA, we must consider whether or not the goods are classifiable as “similar containers” under 4202, HTSUSA. Applying the principle of statutory construction known as ejusdem generis, which means “of the same kind,” Customs finds that the subject merchandise is covered by the term “similar containers.”

Under the rule of ejusdem generis, where an enumeration of specific things is followed by a general word or phrase, the general word or phrase is held to refer to things of the same kind as those specified. With respect to the broad reach of the residual provision for "similar containers" in heading 4202, HTSUSA, the courts have found that the rule of ejusdem generis requires that the imported merchandise possess the essential characteristics or purpose that unite the articles enumerated in order to be classified under the general term. Totes, Inc. v. United States, 18 Ct. Int'l Trade 919, 865 F. Supp. 867, 871 (1994), aff'd, 69 F.3d 495 (1995). In Totes, the Court of Appeals for the Federal Circuit (“CAFC”) affirmed the Court of International Trade's (“CIT”) determination that the "essential characteristics and purpose of Heading 4202 exemplars are. . . to organize, store, protect and carry various items." Id.

The CIT recently considered a classification issue similar to the subject merchandise involving heading 4202, HTSUS, in the case of Len-Ron Manufacturing Co., Inc. v. United States. In Len-Ron, the court considered the classification of small bags which were used by women to hold cosmetics and various personal items. The court determined that those bags were properly classified as vanity cases of subheading 4202.12, HTSUS, rather than as travel bags of subheading 4202. 92, HTSUS, or as articles normally carried in a pocket or handbag in subheading 4202.32, HTSUS. The court defined a "vanity case" broadly to be "a small handbag or case used to hold cosmetics." Len-Ron Manufacturing Co., Inc. v. United States, 118 F.Supp 2d 1266 (2000). However, the CIT also discussed subheading 4202.32, HTSUS, and stated, "The class or kind defined by the subheading appears to be items which have independent and various functions, albeit normally carried in the pocket or in the handbag. " Id. "Subheading 4202.32, HTSUS, is a broad provision encompassing a variety of articles with specific and independent uses as illustrated by the Explanatory Notes." Id. The instant merchandise is not a generic vanity case for cosmetics like the merchandise under consideration in Len-Ron. The lipstick case is designed specifically to hold three tubes of lipstick which are then carried in a child's pocket or most likely in a handbag. The CIT further stated, "subheading 4202.32, HTSUS, addresses the manner in which articles are employed or transported." Id.

Accordingly, the subject merchandise, which is substantially constructed and is designed to carry and protect a woman's or child’s lipsticks is classifiable within subheading 4202.32, HTSUS, as similar to a wallet or spectacle case whose function is to organize, store, or protect personal items. Furthermore, due to the size, purpose and function of the lipstick case, women tend to carry such an item either on their person or in their handbags and classification within subheading 4202.32, HTSUS, as an article of a kind normally carried in a pocket or handbag is appropriate. This classification is consistent with Customs rulings which have consistently placed lipstick cases in subheading 4202.32. See e.g., NY 818813, dated Feb. 20, 1996; PD A85182, dated July 10, 1996; PD C82693, dated Jan. 5, 1998; PD C86634 dated May 5, 1998; NY D81178, dated Aug. 19, 1998; NY D86874, dated Feb. 9, 1999; and PD D86452, dated Jan. 26, 1999.

HOLDING:

The lipstick case is properly classified in subheading 4202.32.1000, HTSUSA as “Trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber, or of paperboard, or wholly or mainly covered with such materials or with paper: Articles of a kind normally carried in the pocket or in the handbag: With outer surface of sheeting of plastic or of textile materials: With outer surface of sheeting of plastic: Of reinforced or laminated plastics.” The lipstick case is dutiable at general column one duty rate of 12.1 cents per kg plus a rate of duty of 4.6 percent ad valorem.

The protest should be GRANTED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision.

Sixty days from the date of the decision, the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.gov, by means of the Freedom of Information Act, and other methods of public distribution.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: