CLA-2 CO:R:C:G 086611 CB
Mr. Dean J. Anderson
Hiram Walker & Sons, Inc.
P. O. Box 2409
Fort Smith, Arkansas 72902-2409
RE: Classification of textile drawstring pouch
Dear Mr. Anderson:
This letter is in response to your inquiry of January 31,
1990, requesting a classification ruling under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), for
certain drawstring pouches from China.
FACTS:
A sample textile drawstring pouch was submitted. It is
constructed of a cotton backed man-made fiber velour material and
measures approximately 4 inches by 5 inches. The man-made fiber
textile material forms the outer surface of the pouch. One side
is embossed with the words "Irish Mist". The immediate use of
the instant pouch is to contain a small bottle of spirits known
as a "miniature".
ISSUE:
How is the subject drawstring pouch classified under the
HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is made in
accordance with the General Rules of Interpretation (GRI's) 1
through 6. The systematic detail of the HTSUSA is such that
virtually all goods are classified by application of GRI 1, that
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is, according to the terms of the headings of the tariff schedule
and any relevant section or chapter notes. Then, if GRI 1 fails
to classify the goods, and if the headings and legal notes do
not otherwise require, the remaining GRI's may be applied, taken
in order.
You have stated that the immediate use of the instant bag is
to contain a "miniature" bottle of liqueur. GRI 5(a) provides
that containers specially shaped or fitted to contain specific
articles, suitable for long-term use and entered with the
articles, shall be classified with such articles when of a kind
normally sold therewith. In addition, pursuant to GRI 5(b),
packing materials and packing containers are also classified with
the goods. However, the provision does not apply if the packing
materials and packing container are clearly suitable for
repetitive use. For the purposes of GRI 5(b), the term
"repetitive use" is interpreted to mean use with goods of the
kind presented in the packing container. It is Customs position
that the subject textile bags are general purpose bags not
specially shaped or fitted as provided for in GRI 5(a). With
regard to classification under GRI 5(b), it is Customs opinion
that the pouch is not designed for repetitive use. Although
capable of further use with various small articles, such uses are
considered fugitive and, therefore, not within the meaning of
GRI 5(b).
The "Irish Mist" liqueur, imported with the textile pouch at
issue, is classifiable under heading 2208, HTSUSA, which
provides for undenatured ethyl alcohol of an alcoholic strength
by volume of less than 80 percent vol.; spirits, liqueurs and
other spirituous beverages;.... The textile bag, if imported
separately, is classifiable in heading 6307, HTSUSA, which
provides for other made up articles. It is Customs position that
the textile pouch is a packing container within the meaning of
GRI 5(b). Therefore, the subject "Irish Mist" liqueur and
textile bag are classifiable in heading 2208, HTSUSA.
HOLDING:
The merchandise at issue is classifiable under subheading
2208.90.4530, HTSUSA, which provides for undenatured ethyl
alcohol..., other, cordials, liqueurs, kirschwasser and ratafia,
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in containers each holding not over 4 liters. The rate of duty
is 13.2 cents per proof per liter. Imports under this subheading
may be subject to a Federal Excise Tax (26 U.S.C. 5001) of $12.50
per proof gallon and a proportionate tax at the like rate on all
fractional parts of a proof gallon.
Sincerely,
John Durant, Director
Commercial Rulings Division