CLA 2 RR:CR:TE 963575 jb
Jason M. Waite, Esq.
Grunfeld, Desiderio, Lebowitz & Silverman LLP
303 Peachtree Street, N.E., Suite 2980
Atlanta, Georgia 30308
RE: Classification of “stuff sack”
Dear Mr. Waite:
This letter is in response to your letter, dated March 4, 1999, on behalf of your client, American Recreation Products, Inc., wherein you request a classification ruling under the Harmonized Tariff Schedule of the United States (HTSUS) for merchandise referred to as “stuff sacks.” Additionally, a meeting was held on October 4, 1999, at our office at which time you presented a further submission. Samples were submitted to this office for review.
FACTS:
The subject merchandise consists of two styles of “stuff sacks” designed to accommodate a full range of sizes in sleeping bags. This merchandise is part of your client’s “Slumberjack” line of outdoor sleeping products. You state that the stuff sacks will be imported separately and then used to package sleeping bags for retail sale. The items may also be bought separately without the sleeping bags.
The first style is constructed of woven nylon fabric and features a drawstring closure with a plastic lock fastener on the open end of the sack, a strap which acts as a handle across the diameter of the bottom end of the sack, and a small clear plastic attachment designed for inserting labels also located on the bottom of the bag. This style also features a fabric tongue sewn on the inside which can be placed over its contents prior to closing with the drawstring. This additional fabric piece will prevent the contents from spilling out if the bag is inverted.
The second style is constructed of calendared polyester and features a drawstring closure with a plastic lock fastener and a zipper which extends a third of the way down the length of the sack from the open end. When this zipper is unzipped it allows for additional expansion of the bag. This style does not have a strap on the bottom but does have a large rectangular piece of clear plastic attached to the bag which forms a large pocket which you state is designed for inserting labels.
From company literature obtained through the internet we note that the bags are coated to ensure that the contents stay dry. Additionally, the submitted samples were checked for waterproofness by the National Import Specialist for this commodity.
It is your opinion that the subject merchandise is properly classified in heading 6307, HTSUS, a basket heading for textile articles not elsewhere more specifically provided for under the tariff. You argue that the subject merchandise is not classifiable as merchandise of heading 4202, HTSUS, as they are not akin to the “travel or sports bags” described by that heading.
ISSUE:
What is the proper classification for the subject merchandise?
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.
Pouches of textile materials similar to the subject merchandise 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, toiletry bags, knapsacks and backpacks, handbags, shopping bags...sports bags, ...
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 Explanatory Notes to the Harmonized Commodity Description and Coding System (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” indicates articles which must be wholly or mainly composed of the materials specified therein. There is no requirement that the articles be specially shaped or fitted.
Additional U.S. Note 1 to Chapter 42 states:
For the purposes of heading 4202, the expression “travel, sports and similar bags” means goods, other than those falling in subheadings 4202.11 through 4202.39, of a kind designed for carrying clothing and other personal effects during travel, including backpacks and shopping bags of this heading, but does not include binocular cases, camera cases, musical instrument cases, bottle cases and similar containers.
In Totes, Incorporated v. United States, 18 C.I.T. 919, 865 F. Supp. 867 (1994), aff’d, 69 F.3d 495 (Fed. Cir. 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.
We do not agree with your claim that the subject merchandise bears no association to the travel and sports bags of heading 4202, HTSUS. As clearly set forth in Additional U.S. Note 1 to chapter 42, the term “travel, sports and similar bags” provides for items designed for carrying clothing and other personal effects during travel. “Personal effects” can be interpreted to mean an infinite number of things, and, as conceded by you this can also include sleeping bags. Although we do note that in one of the submitted styles there is a handle at the bottom of the bag to facilitate transport, and that the subject merchandise is specially shaped to accommodate a variety of sleeping bags, there is no requirement in heading 4202, HTSUS, that “travel bags” feature handles, nor that sports bags be specially shaped or fitted in any way. It is our belief that the subject merchandise is akin to the travel and sports bags of heading 4202, HTSUS, in that it is used to carry or transport other items. The fact that the strap found on the bag is located at the bottom, and not the top of the bag, is superfluous. This is particularly true when one considers that the bag with the strap also features an additional fabric piece to ensure that when the bag is inverted, the contents do not spill out. Additionally, in the case of both of the bags there is either a small or large see through plastic attachment on the side of the bag which can be easily used to insert a label with one’s name and address, or other identifying information, when traveling.
The EN to heading 4202, in referring to “similar containers” provided for in the second part of the heading, state that it includes such items as note cases, writing cases, pen cases, ticket cases, needle cases, etc. You seem to interpret the term “includes” as excluding all other items not specifically mentioned after that term, and as such disqualifying the subject stuff sacks from being classified in heading 4202, HTSUS. This interpretation is in error. The term “includes” simply means that the expression “similar containers”, in addition to providing for those items specifically enumerated, also provides for items not specifically mentioned, as for example in this case, the “stuff sacks.” In the instant case these “other items” include the stuff sacks which are designed to hold sleeping bags, or in those instances where they are purchased separately, to hold clothing or other personal items.
We note with interest that in the “Slumberjack” web page, under “Accessories”, other items advertised include “Waterproof Stuff Sack” and a “Storage Bag”. The caption under the waterproof stuff sack states that “it will keep sleeping bags and other essentials dry.” As the subject stuff sacks are very similar in design to the waterproof stuff sack, that is, made of a coated material to keep contents dry and featuring drawstring closures with plastic lock fasteners, we cannot see why the subject stuff sacks would not be put to similar use, that is, for the transport and safe keeping of “other essentials.” With regard to the storage bag, the caption reads “sleeping bags should not be stored in a compressed state.” This seems to be an indication that essentially there are two products which are necessary for the maintenance of the sleeping bag. That is, a stuff sack, for ease of transport, i.e., travel purposes, and a storage bag for use when the sleeping bag is not being used for sleeping or while not in transport. You claim that our reference to other merchandise located on the Slumberjack web site may be improper. As we stated to you at our meeting, reference to that site was merely a point of interest, allowing us to gain some insight into the complete line of merchandise sold by your client. There should be no confusion in the fact that the merchandise at issue is classified based on its design and physical construction.
In referring to the other merchandise on that site however, you mentioned that the other sacks, as for example, the waterproof stuff sacks and dry sacks, are at one extreme side of the merchandise sold by your client. You state that those sacks are truly designed for transport and are made of “substantial construction” such that, when subjected to travel where water exposure is an issue, any merchandise inside those sacks is kept dry. We agree that the sacks sold by your client represent a varied spectrum, each designed or adequate for a particular circumstance. For this reason we believe that the stuff sacks at issue, belong somewhere in the middle of that spectrum. Although not designed for use during field trips where water exposure will be at a maximum, the subject stuff sacks are more than adequate for the “weekend camper” where there will be minimal to no water exposure. For example, as the submitted bags are waterproof they would be more than adequate if subjected to occasional rain.
With respect to the rulings you cite in support of your claim that the subject merchandise is classified in heading 6307, HTSUS, it is our view that the merchandise described in those rulings can be distinguished from the submitted merchandise. The “bed in a bag” merchandise, for example, has very little similarity to the subject stuff sacks. The bags which hold the bedding are merely a convenient marketing strategy and are not intended as traveling bags. They are plain cylindrical bags which, unlike the subject merchandise, are not designed with additional features as for example, waterproof fabric, a carrying strap, extra fabric piece at the opening, or a side zipper near the opening to allow for further expansion of the bags.
The stuff sacks addressed in both Headquarter Ruling (HQ) 956038, dated June 22, 1994, and NY 855859, dated September 19, 1990, were composed of plain woven fabrics. The fabrics of that merchandise were not coated and thus did not provide protection from moisture as is the case with the present merchandise. The remaining rulings cited by you which address more generic drawstring pouches, namely HQ 953176, dated March 16, 1993, HQ 960830, dated July 21, 1998, HQ 960886, dated January 26, 1998, HQ 957464, dated April 18, 1995, HQ 956234, dated November 14, 1994, HQ 955012, dated October 28, 1993, and HQ 962497, dated January 20, 1999, are similarly composed of non-coated fabrics and were determined to be neither suited for travel nor protective in nature. As such, they were correctly precluded from classification in heading 4202, HTSUS, and were classified in heading 6307, HTSUS.
The same can be said with respect to your statement that the subject merchandise is akin to plain laundry bags which are classified in heading 6307, HTSUS. It is a basic tenet of Customs classification principles that merchandise is to be classified based upon its condition as imported. In the case of this merchandise this means that we look to the particular design and construction of the merchandise. These stuff sacks have been designed to incorporate features, as already discussed fully above, which one would not find in laundry bags of heading 6307, HTSUS, and as such, they are precluded from classification therein.
With respect to your reference to HQ 954403, dated November 16, 1993, which addressed the classification of an eyeglass pouch, we are in the process of reviewing that ruling. Once the review process is over we will take the necessary steps to ensure that the analysis and determination in HQ 954403 are consistent with Customs position with respect to this merchandise.
We conclude that upon examination of the submitted merchandise, it is apparent from the coated fabric construction and additional features such as carrying strap, and expandable zipper that the stuff sacks would provide much in the way of protection and portability. Additionally, the drawstring closure with plastic lock fastener provides a tight means of closure to keep personal effects from falling out. As the subject stuff sacks provide the means by which to organize, store, protect and carry items, we conclude that they are akin to the travel and sports bags of heading 4202, HTSUS.
See also, Port Decision Letter (PD) D81709, dated September 18, 1998, and New York Ruling Letter (NY) A80186, dated March 11, 1996, which classified similar merchandise in heading 4202, HTSUS. Additionally, we refer you to United States v. Standard Surplus Sales , 69 CCPA 34,
667 F.2d 1011, (1981), a case decided under the former Tariff Schedule of the United States (TSUS), which classified similar merchandise referenced as “exhibit 10", in a provision for luggage.
Accordingly, the criteria required of merchandise provided for under heading 4202, HTSUS, that is, to organize, store, protect and carry items, has been met with respect to this merchandise.
HOLDING:
The subject merchandise is classified under subheading 4202.92.3031, HTSUSA, which provides for, among other things, travel, sports and similar bags: with outer surface of textile materials: other: other: of man-made fibers: other. The applicable general column one rate of duty is 18.8 percent ad valorem and the quota category is 670.
The designated textile and apparel category may be subdivided into parts. If so, 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 negotiations and
changes, we suggest that your client check, close to the time of shipment, the Status Report On
Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at the 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, your client should contact the local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division