CLA-2 CO:R:C:T 950257 KWM
Mr. David A. Eisen
Siegel, Mandel & Davidson, P.C.
One Whitehall Street
New York, New York 10004
RE: Flannel bag for Mrs. Albee Figurine; Avon Products, Inc.;
Textile bags; Specially shaped or fitted; Travel bag;
Other made up textile articles.
Dear Mr. Eisen:
This is in response to your letter dated August 1, 1991,
regarding the tariff classification of textile drawstring
bags.
FACTS:
The articles at issue are bags made of textile material,
a sample of which was enclosed with our letter. The sample
bag is closed on the sides and bottom and open on the top.
The opening closes by means of a drawstring sewn into the lip
of the bag. The bag measures approximately 7 inches in width
and 13 inches in length. It will be constructed of either 100
percent cotton or a blend of man-made fibers. According to
your letter, the bag is intended for use as "retail packaging"
for a ceramic figurine.
ISSUE:
Are the textile bags at issue travel or similar bags of
heading 4202, HTSUSA, or are they other made up textile
articles of heading 6307, HTSUSA?
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.
Your letter addresses our exclusion, in prior rulings, of
similar articles from heading 4202, HTSUSA. That heading
provides for a number of distinct but related items. Among,
them is a provision for "travel, sports and similar bags."
Additional U.S. Note 1 states that:
. . . the expression "travel, sports and similar bags"
means goods . . . of a kind designed for carrying
clothing and other personal effects during travel,
including backpacks and shopping bags . . . [but not]
bottle cases and similar containers.
(Emphasis in the original). We do not consider the instant
merchandise to be "travel sports and similar bags" or any
other type of article similar to those of heading 4202,
HTSUSA. That heading is not considered a "use" provision, nor
is it strictly an eo nomine provision. In classifying goods
as "similar" we look to certain factors which identify the
merchandise as being ejusdem generis to the exemplars given.
Travel, sports and similar bags may reasonably encompass any
article which has the potential to carry "clothing and
personal effects" during travel. However, we also consider
other factors to narrow the scope of the subheading. In
Headquarters Ruling Letter (HRL) 086852, we said that the
"textile drawstring pouches" did not "possess the
substantiality required of heading 4202, HTSUSA." HRL 086852
also found that the textile drawstring pouches, similar to
those at issue here, were not "specially shaped or fitted"
similar to other articles of heading 4202, HTSUSA. Those
factors (or absence thereof) indicate an exclusion from
classification in heading 4202, HTSUSA. Coupled with your
assertions that the bags are not designed for use while
traveling, we find that, legally, the terms of heading 4202,
HTSUSA, do not include this merchandise.
Heading 6307, HTSUSA, provides for other made up textile
articles. Customs has classified other bags such as these in
heading 6307, HTSUSA; for example, certain shoe bags and
textile pouches for purses. In many cases, bags such as these
are imported with the article they will contain and are
classified with that article. However, when imported
separately, we believe that they are properly classified as
other made up textile articles.
Ultimate purchaser
In addition to a request for tariff classification, your
letter asked that we confirm the retail customer as the
ultimate purchaser of the texitle bags. However, your letter
did not address the provisions of 19 CFR 134.1 and the
criteria contained therein for determining the "ultimate
purchaser" of an article. Assuming (1) that the bags may be
subject to, at most a "merely minor" manufacturing process
that "leaves the identity of the imported article intact", or
(2) that the bag is intended as either a "gift" with the
figurine or "sold" at retail with the figurine in imported
form, we concur that the retail customer is the ultimate
purchaser.
HOLDING:
The merchandise presented with your request, described as
a flannel bag, is classified for in subheading 6307.90.9490,
HTSUSA, as an other made up textile article, other. The
applicable rate of duty is 7 percent ad valorem. There is no
textile visa category associated with this classification.
Please note that the U.S. subheadings (the eight- and ten-
digit breakouts) under heading 6307, HTSUSA, were amended
pursuant to Presidential Proclamation 6245, dated February 6,
1991.
Sincerely,
John A. Durant
Director
Commercial Rulings Division