CLA-2 RR:TC:TE 960757 GGD
Susan Kohn Ross, Esquire
S.K. Ross & Associates, P.C.
5777 West Century Boulevard, Suite 520
Los Angeles, California 90045-5659
RE: Textile Drawstring Pouches; Headings 4202 and 6307, HTSUS
Dear Ms. Ross:
This letter is in response to your request of January 6,
1997, on behalf of your client, Intercom Packaging USA, Inc.,
concerning the classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) of drawstring
pouches made in China. A sample was submitted with the request.
FACTS:
You state that the pouches will be imported without contents
and will be of 2 sizes, the larger of which will measure 5 inches
by 7 inches. The sample article (the smaller size) is a flat
pouch which measures approximately 3-1/2 inches in width by 4-1/4
inches in height. The article is said to be composed of
"ecosuede," a blended fabric of 51 percent cotton and 49 percent
nylon. Examination of the sample indicates that the fabric is
constructed of a woven textile material with an outer surface of
flocking material. "Flock" is a textile material defined in
heading 5601, HTS, as "textile fibers, not exceeding 5
millimeters in length." The pouch is not lined and has no
internal or external pockets or special fittings. It is capable
of holding a variety of small items. The pouch's opening at the
top is drawn closed when the ends of a thin, braided string are
pulled in opposite directions. -2-
ISSUE:
Whether the drawstring pouches are properly classified in
heading 4202, HTSUS, or in heading 6307, HTSUS.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with
the General Rules of Interpretation (GRI). GRI 1 provides that
the classification of goods 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 HTSUS by offering guidance in
understanding the scope of the headings and GRI.
Drawstring pouches of textile materials have been classified
in both headings 4202 and 6307, HTSUS, depending upon their
construction and the purpose(s) for which they are designed.
Pouches classified outside of heading 4202, HTSUS, are generally
those considered not specially designed to contain particular
item(s), or not adequately constructed to sustain repeated use.
Heading 4202, HTSUS, provides for "Trunks, suitcases, vanity
cases...spectacle cases, binocular cases, camera cases, musical
instrument cases, gun cases, holsters and similar containers;
traveling bags...wallets, purses, map cases, cigarette cases,
tobacco pouches...bottle cases, jewelry boxes...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."
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" includes note-cases, writing-cases, pen-cases,
ticket-cases, needle-cases, key-cases, cigar-cases, pipe-cases,
tool and jewellery rolls, shoe-cases, brush-cases, etc. -3-
In Totes, Incorporated v. United States, 18 C.I.T. ___, 865
F. Supp. 867 (1994), aff'd, 14 Fed. Cir. (T) ___, 69 F.3d 495
(1995), the Court of International Trade held that the essential
characteristics and purposes of the heading 4202 exemplars are to
organize, store, protect and carry various items. With respect
to the broad reach of the residual provision for "similar
containers" in heading 4202 by virtue of the rule of ejusdem
generis, the Court found that the rule requires only that the
imported merchandise possess the essential character or purpose
running through all of the enumerated exemplars.
Depending somewhat upon the item(s) they may be required to
hold, the pouches at issue provide little in the way of
protection and portability. Despite the sample's outer surface
flocking, the constituent fabric is fairly flimsy and the pouch
has no lining. The braided string by which the pouch would be
carried is also quite thin. The featureless interior of the
pouch offers no means by which contents would be organized.
Aside from its being suitable for the storage of contents, the
pouch lacks the essential characteristics running through the
heading 4202 exemplars enumerated above.
Heading 6307, HTSUS, covers other made up textile articles,
including dress patterns. The EN to heading 6307 indicate that
the heading covers made up articles of any textile material which
are not included more specifically in other headings of Section
XI or elsewhere in the Nomenclature. The EN state, in pertinent
part, that the heading includes domestic laundry or shoe bags and
similar articles. The EN suggest that the heading excludes,
among other goods, travel goods (suit-cases, rucksacks, etc.),
shopping-bags, toilet-cases, etc., and all similar containers of
heading 4202.
You have cited to several Headquarters Ruling Letters (HQ)
to support assertions that your client's pouches are properly
classified under heading 6307, HTSUS. In HQ 954403, issued
November 16, 1993, this office classified a textile drawstring
pouch that measured 3-1/2 inches by 7 inches and was intended for
use as a container for sunglasses, in subheading 6307.90.9986,
HTSUSA, the provision for "Other made up articles, including
dress patterns: Other: Other: Other, Other: Other." The pouch
was found to be of substantial construction and capable of
repeated use. However, because many items in addition to a pair
of glasses could be placed inside the pouch, it was considered to
be not specially designed to hold a particular article. It was
also noted that the pouch possessed no special features (e.g.,
pockets, compartments, etc.). See also HQ 956234, issued
November 14, 1994. -4-
In HQ 957473, issued March 6, 1995, two drawstring pouches
similar to those under consideration here were classified in
subheading 6307.90.9989, HTSUSA. The pouches measured
approximately 5 inches by 7-1/4 inches and were composed of woven
rayon fabric with an external surface of man-made fiber flocking.
This office noted the resemblance in form between drawstring
pouches and laundry/shoe bags of heading 6307, HTSUS, and further
noted the difficulty in distinguishing between (4202) travel bags
and (6307) storage bags. We stated that the substantiality of a
container (referring to an article's material composition and to
whether it had been designed for repetitive use) was a pertinent
consideration in marginal circumstances.
In HQ 957473, we determined that the two pouches would be
used to store their contents and that they were capable of
repetitive use. The pouches were found, however, to be
insubstantial containers not designed for travel due to their
lack of special fittings. In probable reference to the mediocre
material of which the pouches were composed, it was recounted
that lined jewelry pouches constructed of quality materials had
been found suitable for use during travel and had been classified
in heading 4202 (see HQ 950000, issued October 31, 1991), but
that pouches of an insubstantial construction had been classified
in heading 6307, HTSUS, when not specially fitted for certain
goods (see HQ 953176, issued March 16, 1993). In light of the
foregoing discussion, we find that the two drawstring pouches
subject to this case are classified in subheading 6307.90.9989,
HTSUSA.
HOLDING:
The two sizes of drawstring pouches are classified in
subheading 6307.90.9989, HTSUSA, the provision for "Other made up
articles, including dress patterns: Other: Other: Other, Other:
Other." The general column one duty rate is 7 percent ad
valorem.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division