CLA-2 R:C:T 957464 ch
Peter G. Selley
Treemore Industries, Inc.
115 Healey Road
Bolton, Ontario L7E 5R3
RE: Revocation of NYRL 804280; tariff classification of a
drawstring bag; gift bag.
Dear Mr. Selley:
This is in response to your letter, dated December 14, 1994,
requesting reconsideration of New York Ruling Letter (NYRL)
804280, dated November 21, 1994. In that decision, we classified
a textile drawstring bag in subheading 4202.92.3030, Harmonized
Tariff Schedule of the United States (HTSUS), which provides for
travel, sports and similar bags of man-made fibers.
Pursuant to section 625, Tariff Act of 1930 (19 U.S.C.
1625), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993)
(hereinafter section 625), notice of the proposed revocation of
NYRL 804280 was published March 15, 1995, in the Customs
Bulletin, Volume 29, Number 11.
FACTS:
The submitted sample is a cotton drawstring bag measuring
approximately 15 1/2 inches by 6 1/2 inches. You state that the
bag is marketed as an alternative to paper gift wrapping for
liquor bottles. In NYRL 804280, the bag was classified in
subheading 4202.92.3030, HTSUS, which provides for travel, sports
and similar bags of man-made fibers.
ISSUE:
What is the proper tariff classification for the cotton
drawstring bag?
LAW AND ANALYSIS:
Heading 4202, HTSUS, provides for:
Trunks, suitcases, vanity cases, attache cases, briefcases,
school satchels, spectacle cases, binocular cases, camera
cases, musical instrument cases, gun cases, holsters and
similar containers; traveling 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, the heading encompasses the enumerated containers and
containers similar thereto. In Totes, Incorporated v. United
States, Slip Opinion 94-154, the Court of International Trade
held that "the essential characteristics and purpose of the
Heading 4202 exemplars are...to organize, store, protect and
carry various items."
Heading 6307, HTSUS, provides for other textile articles not
more specifically described elsewhere in the tariff schedule.
The Explanatory Note (EN) to heading 6307, at page 867, states in
pertinent part that the provision includes:
(5) Domestic laundry or shoe bags, stocking,
handkerchief or slipper sachets, pyjama or
nightdress cases and similar articles.
(6) Garment bags (portable wardrobes) other than
those of heading 42.02.
In addition, the EN to heading 6307, at page 868, states that the
heading excludes "travel goods (suit-cases, rucksacks, etc.),
shopping-bags, toilet-cases, etc., and all similar containers of
heading 42.02." It should be noted that articles such as laundry
or shoe bags may take the form of a drawstring bag or pouch.
The foregoing indicates that travel containers of heading
4202, HTSUS, are excluded from heading 6307. Moreover, the
exemplars cited as examples of bags classifiable within heading
6307 suggest that certain storage bags are excluded from heading
4202. In practice, the distinction between travel and storage
bags is often difficult to apply. For example, garment bags,
shoe bags and similar bags may be principally used for either
storage or travel depending upon their construction or design.
Furthermore, heading 4202 is not limited to containers used for
travel purposes. For example, jewelry boxes are classifiable
under heading 4202, despite the fact that they are principally
used to store and/or display their contents. Other containers of
heading 4202, including cutlery cases, cigarette cases and
similar cases, may principally be used for storage purposes,
depending upon their construction.
In marginal circumstances, we regard the substantiality of
the container as a pertinent consideration. Substantial
containers are more likely to be used for carrying purposes and
are better able to protect their contents. The term
"substantial" in this context refers not only to the material
composition of the article, but also to whether it has been
designed for repetitive use. Thus, lined jewelry pouches
constructed of quality materials have been classified in heading
4202 as they were suitable for use during travel. See
Headquarters Ruling Letter (HRL) 950000, dated October 31, 1991.
In addition, the Explanatory Note to heading 4202 excludes
certain containers which are not specially shaped or fitted. For
example, jewelry boxes of a kind sold at retail with their
contents are classified in the heading only if they are specially
shaped or fitted to hold their contents and suitable for long-term use. We regard this requirement as a relevant consideration
when classifying merchandise at the periphery of the heading.
Containers which are specially shaped or fitted are better suited
for organizing and storing merchandise. Thus, jewelry pouches
have been excluded from heading 4202 when of an insubstantial
nature and not fitted to hold jewelry. See HRL 953176, dated
March 16, 1993.
In this instance, the bag is insubstantial in the sense that
it is not designed for travel or to store or protect its
contents. While the bag is capable of re-use, it is designed
principally as an alternative for gift wrapping and functions as
an attractive means for presenting its contents. Moreover, while
the pouch is of a size suitable for wrapping a liquor bottle and
will be used for this purpose, it is not regarded as specially
shaped or fitted. The bag does not feature internal fittings to
accommodate a bottle. In addition, it is not shaped to the form
of its contents and is capable of holding bottles of various
dimensions, as well as any number of smaller items. In HRL
956234, dated November 14, 1994, we classified similar
merchandise in heading 6307, HTSUS. Therefore, based on the
foregoing, we conclude that the drawstring bag is excluded from
heading 4202, HTSUS, and is properly classified in heading 6307,
HTSUS.
HOLDING:
NYRL 804280 is hereby revoked. The subject merchandise is
classifiable under subheading 6307.90.9989, HTSUS, which provides
for other made up articles, including dress patterns: other:
other: other, other: other. The applicable rate of duty is 7
percent ad valorem.
In accordance with 19 U.S.C. 1625, this ruling will become
effective 60 days after its publication in the Customs Bulletin.
Publication of rulings or decision pursuant to section 625 does
not constitute a change of practice of position in accordance
with section 177.10(c)(1), Customs Regulations (19 CFR
177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division