CLA-2RR:CR:TE 960798 RH
Ms. Agnes Tam
Mee Sum Trading Limited
Flat A, 15/F
Cheung Lee Ind. Bldg., No. 9
Cheung Lee St.
Chaiwan, Hong Kong
Re: Revocation of NY A80955; classification of mineral
laboratory test bags; heading 6305; heading 6307; other made
up articles; sacks and bags
Dear Ms. Tam:
On March 22, 1996, Customs issued New York Ruling Letter (NY)
A80955, addressed to you on behalf of Mee Sum Trading Limited,
concerning the classification of mineral laboratory test bags. In
that ruling, Customs classified the bags under subheading
6307.90.9989 of the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), as other made up textile articles.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C.
1625(c)(1)), 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),
notice of the proposed revocation of NY A80955 was published on
November 19, 1997, in the CUSTOMS BULLETIN, Volume 31, Number 47.
FACTS:
In NY A80955 the bags are described as follows:
Samples of eleven bags were submitted. Seven bags are made of
polypropylene spunbonded nonwoven fabric. The bags are in various
sizes ranging from approximately 12.5" x 7" to 28" x 17" with
either a drawstring at the top or a textile woven strap attached
onto the side for closure. An identification tag is attached at
the side for record use. Three bags are constructed of polyester
spunbonded nonwoven fabric and measure in various sizes ranging
from approximately 12.5" x 7" to 24" x 12" with drawstring at the
top for closure and record tag. Four bags are made of cotton
woven fabric and measure in various sizes ranging from
approximately 12" x 7" to 24" x 12", also with drawstring at the
top and record tag.
ISSUE:
Whether the mineral laboratory bags are classifiable under
heading 6307, HTSUSA, as other made up articles, or under
subheading 6305, HTSUSA, as sacks and bags of a kind used for the
packing of goods?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI I provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Customs
initially classified the mineral laboratory bags under heading
6307, a residual provision that provides for other made up
textile articles not specifically provided for elsewhere in the
tariff.
Heading 6305, HTSUSA, provides for sacks and bags, of a kind used
for the packing of goods. The Explanatory Notes to the Harmonized
Commodity Description and Coding System (EN), although not
legally binding, are the official interpretation of the tariff at
the international level.
The EN to heading 6305 state in pertinent part:
This heading covers textile sacks and bags of a kind
normally used for the packing of goods for transport, storage
or sale.
These articles, which vary in size and shape, include in
particular flexible intermediate bulk containers, coal,
grain, flour, potato, coffee or similar sacks, mail bags,
and small bags of the kind used for sending samples of
merchandise by post. The heading also includes such articles
as tea sachets.
In Headquarters Ruling Letter (HQ) 958078 dated December 12,
1995, we held that bags used to transport experimental seeds from
experimental plots to research facilities and which were
discarded after the seeds were evaluated were properly
classifiable under heading 6305. Like the bags in HQ 958078, the
mineral laboratory bags in question are used to collect and
transport samples to a research facility for analysis. The use of
the mineral bags falls within the function described in the EN to
heading 6305 for sacks and bags - for the packing of goods for
transport, storage or sale. Moreover, in our opinion minerals
constitute "goods" for the purposes of heading 6305. Accordingly,
the mineral laboratory bags are classifiable under that heading.
HOLDING:
The mineral laboratory bags made of cotton woven fabrics are
classifiable under subheading 6305.20.0000, HTSUSA. They are
dutiable at the general column rate at 6.8 percent ad valorem and
the textile category number is 369. The mineral laboratory bags
constructed of polypropylene spunbonded nonwoven fabrics are
classifiable under subheading 6305.39.0000, HTSUSA, or under
subheading 6305.33.0020, HTSUSA, if made of stip. The polyester
bags are classifiable under 6305.39.0000, HTSUSA. Both the
polypropylene and polyester bags are dutiable at the general
column rate at 9.2 percent ad valorem and the textile category
number is 669.
EFFECT ON OTHER RULINGS:
NY A80955 is hereby revoked. In accordance with 19 U.S.C.
1625(c)(1), this ruling will become effective 60 days after its
publication in the Customs Bulletin. Publication of rulings or
decisions pursuant to 19 U.S.C. 1625(c)(1) does not constitute a
change of practice or position in accordance with section
177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division