CLA-2 CO:R:C:T 089759 KWM
TARIFF No.: 6307.90.9490
Mr. Rick A. Catalani
Geo. S. Bush & Co., Inc.
1400 Exchange Building
821 Second Avenue
Seattle, Washington 98104
RE: Revocation of New York Ruling Letter 859141; Jewelry
pouch; Textile flocked PVC; Made up textile articles.
Dear Mr. Catalani:
On January 7, 1991, our New York Office issued to you New
York Ruling Letter (NYRL) 859141, a binding tariff
classification for merchandise described as a "drawstring
jewelry pouch." Since that ruling was issued, we have
reconsidered our position and find that the finding of that
letter is incorrect. We revoke NYRL 859141 for the reasons
below.
FACTS:
The sample submitted with your request was described in
NYRL as a drawstring jewelry pouch constructed of PVC with a
flocked man-made textile exterior, measuring approximately 2
3/4" x 4". The ruling issued on January 7, 1991, classified
the product in subheading 4202.32.9550, HTSUSA, apparently
based in part on a finding that the articles would be used for
travel purposes and were articles similar to the merchandise
classified in heading 4202. HTSUSA.
ISSUE:
Is the jewelry pouch classified in heading 4202, HTSUSA?
If not, where is the jewelry pouch classified?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) is made in accordance
with the General Rules of Interpretation (GRI's). The
systematic detail of the harmonized system is such that
virtually all goods are classified by application of GRI 1,
that is, according to the terms of the headings of the tariff
schedule and any relevant Section or Chapter Notes.
Heading 4202, HTSUSA, provides for a number of distinct
but related items. Drawstring pouches such as these are not
specifically described within the terms of the heading.
However, they may be included in the provision for "similar
articles." We find that the pouches are not similar articles.
In classifying goods as "similar" Customs considers many
factors. We do not classify articles in heading 4202, HTSUSA,
solely on the basis of their potential to contain or hold
clothing and/or personal effects. The subject merchandise is
manufactured from inexpensive flocked textile material of the
kind found on containers commonly given away as premium
packaging at the time of purchase. An examination of the
pouches reveals that they are not "specially shaped or fitted"
as a jewelry box would be; nor are they durable items,
suitable for long term repeated use. That the pouches are of a
type "normally carried in the pocket or handbag" is not an
important factor at the four-digit heading level. And,
although the bags could be used for travel purposes, their
character is not that of an article specially designed to
transport personal belongings while traveling. We find that
the terms of heading 4202, HTSUSA, do not include this
merchandise.
Since we find no other heading which, by GRI 1, includes
this merchandise, we consider the pouches to be a composite
good. The primary constituent materials in this case are the
man-made textile flocking and the PVC material to which the
flocking is adhered. GRI 3 provides that classification of
composite merchandise shall be made according to that material
which provides the article with its essential character. In
this case, we consider the man-made textile flock to provide
the essential character. Although the PVC may form the shape
of the bag, it is the man-made flocking which is visible to
the user; it is the flocking which provides the bag with a
soft surface, an attractive feel, and consumer appeal.
Therefore, the jewelry pouches are classified in subheading
6307.90.9490, HTSUSA.
HOLDING:
New York Ruling Letter 859141 is hereby revoked. The
merchandise at issue, jewelry pouches made of PVC plastic
flocked with man-made textile, are classified in subheading
6307.90.9490, HTSUSA, as other made up textile articles.
There is no textile visa category associated with this
classification.
This notice to you should be considered a revocation of
NYRL 859141 under 19 CFR 177.9(d)(1). It is not to be applied
retroactively to NYRL 859141 (19 CFR 177.9(d)(2)) and will
not, therefore, affect past transactions for the importation
of your merchandise under that ruling. However, for the
purposes of future transactions in merchandise of this type.
NYRL 859141 will not be valid precedent. We recognize that
pending transactions may be adversely affected by this
modification in that current contracts for importation
arriving at a port subsequent to this decision will be
classified pursuant to it. If such a situation arises, you
may, at your discretion, notify this office and may apply for
relief from the binding effects of this decision as may be
warranted by the circumstances. However, please be advised
that in some instances involving import restraints, such
relief may require separate approvals from other government
agencies.
Sincerely,
John A. Durant, Director
Commercial Rulings Division