CLA-2 RR:TC:TE 960886 SG
Darrell Sekin, Jr.
DJS International Services, Inc.
P.O. Box 612785
DFW Airport, Texas 75261
RE: Classification of a textile pouch made of 100% nylon woven
textile fabric
Dear Mr. Sekin:
This responds to your letters of June 11, July 16, and
August 6, 1997, wherein you requested, on behalf of your client,
Betsy Whitson Enterprises, Inc., a binding classification ruling
for a 100% nylon bag to be used for packaging of retail goods.
You submitted a sample bag.
FACTS:
The submitted sample is a textile pouch approximately 4
inches by 8 inches in size. It is manufactured of 100% sheer
nylon woven fabric with a thin flexible wire sewn into the top
edge. The sample is identified as style number VS-4032. You
indicate that the bags will be marked with the country of origin.
They will be used to package retail goods, such as perfume, soap,
etc, for marketing and sale in stores. The bags will be closed
by means of a tie cord or ribbon or string.
ISSUE:
What is the proper classification for the pouch/bag at
issue, 4202 HTSUSA or 6307 HTSUSA?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States (HTSUS) is governed by the General Rules of
Interpretation (GRI). GRI 1 provides that classification is
determined in accordance with the terms of the headings and any
relative section or chapter notes. Where goods cannot be
classified solely on the basis of GRI 1, the remaining rules will
be applied in sequential order.
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The Explanatory Notes (EN's) to the Harmonized Commodity
Description and Coding System assist us in the classification of
merchandise. The EN's constitute the official interpretation of
the nomenclature at the international level. While not legally
binding, they represent the considered views of classification
experts of the Harmonized System Committee. It has been the
practice of the Customs Service to follow, whenever possible, the
terms of the EN's when interpreting the HTSUS. In Treasury
Decision (T.D.) 89-80, Customs stated that the EN's should always
be consulted as guidance when classifying merchandise. (See T.D.
89-80, quoting from a report of the Joint Committee on the
Omnibus Trade and Competitiveness Act of 1988, 23 Cust. Bull. 379
(1989), 54 Fed. Reg. 35,127 (August 23, 1989).)
Pouches and bags made of textile materials are generally
classifiable in heading 4202 or 6307, Harmonized Tariff Schedule
of the United States Annotated (HTSUSA), depending on their
construction and design. Heading 4202 provides for the following
articles:
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.
Articles of this heading are containers for carrying and/or
storing personal items. Where the characteristics of
pouches/bags indicate that they are used for those purposes, they
will be classified in heading 4202. Pouches/bags classifiable in
the heading must be constructed of materials sufficiently durable
to permit repeated or extensive use as carrying and/or storing
articles. Some pouches/bags must also be specially shaped or
fitted to hold particular articles. (See Headquarters Ruling
Letters (HRL's) 087753 (November 19, 1990), 950000 (October 31,
1991), 875278 (June 26, 1992), classifying pouches in subheading
4202.32, HTSUSA, as articles normally carried in the pocket or
handbag; and HRL's 086637 (March 30, 1990), 089575 (November 20,
1991), 951882 (January 29, 1993)), classifying them in subheading
4202.92, HTSUSA, as bags used for carrying personal goods during
travel from place to place (travel, sports, and similar bags of
Additional U.S. Note 1, Chapter 42, HTSUSA).)
Heading 6307, HTSUSA, provides for other made up textile
articles not more specifically described elsewhere in the tariff.
The EN's provide that the heading includes domestic laundry or
shoe bags, stocking, handkerchief, or slipper sachets, pajama or
nightdress cases, and similar articles. However, it excludes
"travel goods (suit-cases, rucksacks, etc.), shopping bags,
toilet
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cases, etc., and all similar containers of heading 42.02." (See
EN's, HCDCS, p. 949-50) Thus, there are some pouches/bags (shoe
and laundry bags) included in the heading and some excluded
therefrom (including travel/carry bags of heading 4202). If
pouches/bags are classifiable in heading 4202, HTSUSA, they
cannot be classified in heading 6307, HTSUSA. We have held that
general purpose pouches/bags are classifiable in this heading
when they are either not specially shaped or fitted to hold
particular articles or not constructed of durable materials.
(See HRL's 089851 (July 29, 1991), 089371 (September 6, 1991),
954948 (October 28, 1993), 954403 (November 16, 1993).)
The pouch/bag at issue here is not specially shaped or
fitted to hold particular articles; pouches/bags of this kind are
general purpose articles that could be used to enclose a wide
variety of items (jewelry, soap, perfume, marbles, candy, small
bottle of liquor, etc.). In addition, it is not constructed of
material durable enough for continued use for general purpose
transport and travel. This pouch is not classifiable in heading
4202, HTSUSA.
HOLDING:
The textile nylon pouch/bag at issue is classifiable in
subheading 6307.90.9989, HTSUSA, as other made up articles of
textile materials: other: other: other: other: other. The
applicable duty rate is 7% ad valorem.
Sincerely,
John Durant
Commercial Rulings Division