CLA-2 CO:R:C:G 084257 JLJ, 838574
Ms. Mary Murphy
Customs Coordinator
Reebok International Ltd.
150 Royall Street
Canton, Massachusetts 02021
RE: Tariff classification of textile shoe bags
Dear Ms. Murphy:
You requested a tariff classification for a textile shoe bag
from South Korea. You submitted a sample with your request.
FACTS:
The instant shoe bag is a textile pouch made of 65 percent
polyester and 35 percent cotton. Each shoe bag will contain one
golf shoe. The word "Reebok" is marked on one side of the pouch
in letters which are approximately 2/3 to 3/4 inches high. The
bag has a drawstring closure at one end. The bag has been cut
and sewn to fit a golf shoe. Each pair of golf shoes is imported
with two shoe bags, one for each shoe.
ISSUE:
What is the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) classification of this shoe bag?
LAW AND ANALYSIS:
You suggest classifying the shoe bags along with the golf
shoes with which they are imported as packaging. General Rule of
Interpretation (GRI) 5, HTSUSA, reads as follows:
5. In addition to the foregoing provisions, the
following rules shall apply in respect of the
goods classified therein.
(a) Camera cases, musical instrument cases, gun
cases, drawing instrument cases, necklace
cases and similar containers, specially shaped
-2-
or fitted to contain a specific article or set
of articles, suitable for long-term use and
entered with the articles for which they are
intended, shall be classified with such
articles when of a kind normally sold there-
with. This rule does not, however, apply to
containers which give the whole its essential
character.
(b) Subject to the provisions of rule 5(a) above,
packing materials and packing containers
entered with the goods therein shall be
classified with the goods if they are of a
kind normally used for packing such goods.
However, this provision does not apply when
such packing materials or packing containers
are clearly suitable for repetitive use.
These shoe bags are not the type of containers which are normally
sold with or used for packing shoes. Shoe boxes are normally
sold with and used for packing shoes. Inasmuch as GRI 5(a) and
5(b) specify that packing containers must be the type normally
sold with or used for packing the item, the shoe bags cannot be
classified as packing.
You also suggest classification as other made up textile
articles in Heading 6307. The Explanatory Notes for Heading 6307
state: "This 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. It
includes, in particular...(5) Domestic laundry or shoe bags,
stocking, handkerchief or slipper sachets, pajama or nightdress
cases and similar articles." We find that the instant shoe bag
is classified under the provision for other made up articles,
including dress patterns: other: other: other, in subheading
6307.90.9030, HTSUSA, dutiable at the general rate of 7 percent
ad valorem.
HOLDING:
The shoe bag is classified in subheading 6307.90.9030,
HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division
jones library 084257JLJ
6cc: A.D. N.Y. Seaport (NIS-346 and NIS-349)
JLJohnson:tj:typed 07/10/89 final 7/18/89