CLA-2 CO:R:C:G 084519 HP
Mr. Patrick D. Gill
Rode & Qualey
Attorneys at Law
295 Madison Avenue
New York, New York 10017
RE: Cotton Coin Bags from the Peoples' Republic of China
Dear Mr. Gill:
In a letter dated March 1, 1989 (NYRL 836656), the Area
Director, New York Seaport, issued you a ruling letter with
respect to the tariff classification of a 100 percent cotton bag
of fairly insubstantial construction, with stated use by banks
for transporting coins, checks and currency. In the ruling
letter, the bag was classified under the provision for trunks,
suitcases, and similar containers, subheading 4202.92.6000, Har-
monized Tariff Schedules of the Unites States Annotated (HTSUSA).
FACTS:
In your letter of May 5, 1989, you request a reconsideration
of this ruling. Accordingly, we have reviewed the March 1, 1989
letter and have determined that the classification of the coin
bag under subheading 4202.92.6000, textile category 369 L, was
incorrect. Although cash bags may have been classified under a
similar provision of the Tariff Schedules of the United States
(TSUS), the HTSUSA contains passages more descriptive of the
merchandise at issue than those cited in the March 1, 1989
ruling. Your contention that the money bag is provided for under
Subsection 6307.90.9030, HTSUSA, however, is also erroneous.
LAW AND ANALYSIS:
The Explanatory Notes to the HTSUSA constitute the official
interpretation of the tariff at the international level.
Explanatory Note 63.07 defines Heading 6307, HTSUSA, the
provision for other made up textile articles, as providing for
textile articles not included more specifically in other headings
of Section XI. We have determined that subheading 6305.20.0000,
HTSUSA, more specifically describes the cotton coin bag, and thus
takes precedence over Subheading 6307.90.9030. Explanatory Note
63.05 describes this heading as covering "textile sacks and bags
normally used for the packing of goods for transport, storage or
sale." "These articles ... include in particular, ... mail
bags...." We are of the opinion that the coin bag is ejusdem
generis with the enumerated bags and sacks in the Explanatory
Note. Therefore, the coin bag is "... of a kind used for the
packing of goods" within the meaning of the heading.
HOLDING:
Accordingly, the cotton coin bag is classifiable under
6305.20.0000, HTSUSA, textile category 369, as sacks and bags, of
a kind used for the packing of goods, of cotton. The applicable
rate of duty is 7 percent ad valorem.
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 importing the merchandise to determine
the current applicability of any import restraints or
requirements.
Pursuant to section 177.9, Customs Regulations (19 CFR
177.9), the ruling letter of March 1, 1989, is modified in
conformity with the foregoing.
Sincerely,
John Durant, Director
Commercial Rulings Division