CLA-2 RR:CR:TE 960799 RH
6305.39.0000
Ms. Monica Law
S & FE Management & Trading Company
16, 2/F., Gage Street
Central, Hong Kong
Re: Revocation of NY A84469; classification of mineral
laboratory test bags; heading 6305; heading 6307; other made
up articles; sacks and bags
Dear Ms. Law:
On October 10, 1996, Customs issued New York Ruling Letter (NY)
A84469, addressed to you on behalf of S & FE Management & Trading
Company, 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.
We recently reviewed that ruling and determined that the bags in
NY A84469 were not properly classified. This letter sets forth
the correct classification.
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 A84469 was published on
January 7, 1998, in the Customs Bulletin, Volume 32, Number 1.
FACTS:
In NY A84469 the bags are described as follows:
Samples of three bags and a piece of swatch material used
for the manufacture of a nonwoven textile bag were
submitted. The bags are in various sizes with a drawstring
at the top. An identification tag is attached at the side
for record use. Two of the bags are made of spunbonded
nonwoven fabric, one of polypropylene fibers and the other
of polyester fibers. The polypropylene spunbonded nonwoven
bag measures 7" x 12.5".
Of the other two samples, one is constructed of cotton
woven fabric and measures 7" x 12". The other is
composed of polypropylene woven strips. The strips
meet the dimensional requirements for man-made fiber
strips contained in Section XI, Legal Note 1(g) of the
Harmonized Tariff Schedule of the United States, (HTS).
It measures 19" x 24.5".
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 1 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 otherwise provided for 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 states 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, 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 6.7 percent ad valorem and
the textile category number is 369. The mineral laboratory bags
constructed of polypropylene or polyester spunbonded nonwoven
fabrics are classifiable under subheading 6305.39.0000, HTSUSA.
The bags made of polypropylene woven strips are classifiable
under subheading 6305.33.0010, HTSUSA, if weighing one kilogram
or more, or subheading 6305.33.0020, HTSUSA, if weighing less
than one kilogram. The polyester and polypropylene bags are
dutiable at the general column rate of duty at 9.1 percent ad
valorem and the textile category number is 669.
NY A84469, dated October 10, 1996, 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)).
The designated textile and apparel category may be
subdivided into parts. If so, the visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service which is updated weekly and
is available for inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division