CLA-2 CO:R:C:T 951838 jb
Richard L. Huffman, Esquire
Baden Kramer Huffman Brodsky & Go, P.C.
20 Broad Street
New York, NY 10005
RE: Textile jewelry pouches; subheading 6307.90.9986, HTSUSA
Dear Mr. Huffman:
This is in response to your letter, on behalf of your
client, the Jewelry Box Corporation of America, dated April 17,
1992, regarding the classification, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), of textile
jewelry pouches. Samples were provided to this office for
examination.
FACTS:
The submitted samples consist of four pouches composed of a
textile woven fabric coated on the outside surface with a textile
flocking. The pouches are closed on three sides; the remaining
side is open and has a drawstring closure. The pouches measure:
two inches by 3.5 inches, 2.75 inches by 3.625 inches, 3.75
inches by 4.25 inches, and four inches by 4.25 inches. The
pouches are manufactured in Taiwan for shipment to the United
States.
You claim that these pouches are given by the sellers of
jewelry and other fine small items (such as pens) to purchasers,
to carry the jewelry from the seller's store to the purchaser's
residence.
ISSUE:
Whether the pouches are classified in heading 6305, HTSUSA,
which provides for sacks and bags, of a kind used for the packing
of goods, or in headings 6307, HTSUSA, which provides for other
made up articles?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI) taken
in order. The GRI require that classification be determined
according to the terms of headings and any relative section or
chapter notes, taken in order. In the event that the goods
cannot be classified solely on the basis of GRI 1, the remaining
GRI will be applied, taken in order.
Heading 6305, HTSUSA, provides for sacks and bags, of a kind
used for the packing of goods. The Explanatory Notes to the
Harmonized Commodity Description and Coding System (EN), while
not legally binding, constitute the official interpretation of
the Harmonized System at the international level. It has been
the practice of the Customs Service to follow, whenever possible,
those terms when interpreting the HTSUSA. The EN to heading 6305
state:
This heading covers textile sacks and bags of a kind
normally used for the packing of goods for transport,
storage or sale.
These articles, which vary in size and shape, include in
particular coal, grain, flour, potato, coffee, or similar
sacks, mail bags, and small bags of the kind used for
sending samples of merchandise by post. The heading also
includes such articles as tea sachets.
It is clear from the EN and the wording of the heading
itself that the articles classified under heading 6305 are of the
type used for commercial merchandise being transported or stored
for sale, usually in bulk.
The purpose of the subject pouches is to provide a
convenient "carrying case" for jewelry or fine items. They are
not articles employed for the packing of goods. Similar
merchandise was the subject of HQ 089851, dated July 29, 1991,
which classified the articles under heading 6307, HTSUSA,
without any consideration under heading 6305, HTSUSA.
You claim that though HQ 086116, dated December 15, 1989,
determined that similar merchandise was classified under
subheading 6307.90.9050, HTSUSA, the HTSUSA has been changed
since that ruling, and that the correct subheading is now
6305.90.00, HTSUSA. Though you are correct in the statement that
some of the statistical provisions of the HTSUSA have been
changed, those changes neither affect nor change the heading
under which this merchandise must be classified.
Heading 6307, HTSUSA, provides for other made up textile
articles. This serves as an alternative heading, i.e., a
"basket" provision, intended to classify merchandise not provided
for in other headings of the tariff. As such, the subject
merchandise is classified under subheading 6307.90.9986, HTSUSA,
as an other made up article.
HOLDING:
The submitted textile jewelry pouches are classifiable under
subheading 6307.90.9986, HTSUSA, which provides for other made up
articles... other: other: other, other. 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, 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