CLA-2 CO:R:C:T 952755 CAB
Ms. Betsy Abel
Eco-Container Corporation
14651 Ventura Blvd., 3rd Floor
Sherman Oaks, CA 91403
RE: Classification of a sachet bag, wine bag, and coffee bags;
jute bags; Heading 6305; Heading 6307
Dear Ms. Abel:
This ruling is in response to your letter of September 4,
1992, requesting a tariff classification under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). Samples
were submitted for examination.
FACTS:
Sample 1, a drawstring coffee bag, is constructed of 100%
woven jute fabric, measures 6"x8", and is imprinted with color on
both sides. This bag will be used for packaging various goods,
including: coffee, rice, popcorn, and children's toys.
Sample 2, a coffee bag with a velcro closure, is made of
100% woven jute fabric, measures 6"x6", and is imprinted on both
sides with the words, "Gevalia Kaffe Import Service." This
merchandise will be used for packaging food and other goods such
as: coffee, popcorn, candy, and toys.
Sample 3, a wine bag, is constructed of 100% woven jute
fabric, measures 8" x 16", and is imprinted with color on both
sides. This bag will be used for the packaging of wine and other
beverages.
Sample 4, a sachet bag, is constructed of 100% woven jute
fabric, measures 3.75"x7", and has no means of closure. This bag
will be used for packaging potpourri, floral scents, and small
toiletry bottles.
ISSUE:
Whether the merchandise in question is classifiable under
Heading 6305, HTSUSA, which provides for sacks and bags, of a
kind used for packing of goods, or Heading 6307, HTSUSA, which
provides for other made up articles?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's, taken in order.
The articles in question are potentially classifiable under
two distinct headings. One such heading is Heading 6305, HTSUSA,
and the other possible heading is Heading 6307, HTSUSA.
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), although
not legally binding, are the official interpretation of the
tariff at the international level. The EN state in pertinent,
part:
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.
Articles classifiable under Heading 6305, HTSUSA, are of the
class or kind of merchandise used to carry commercial goods
usually transported in bulk. See Headquarters Ruling Letter
(HRL) 951539 dated July 9, 1992, which discussed the
classification of bulk bags under Heading 6305, HTSUSA. See
also, HRL 088453 dated May 2, 1991, which determined that bulk
bags used to pack goods for transport, storage or sale was
properly classifiable under Heading 6305, HTSUSA.
The instant articles are to be utilized to package various
goods, including coffee, wine, and floral scents. It is
important to note that the subject bags are not being used to
transport, store or sale bulk commercial items. Instead, the
subject items are used as a packaging for the sale of goods to
consumers at retail. In essence, the instant articles become a
part of the retail item being sold. Consequently, the articles
at issue are not classifiable under Heading 6305, HTSUSA.
Heading 6307, HTSUSA, is a residual provision that provides
for other made up textile articles not specifically provided for
elsewhere in the tariff. The articles in question are made up
textile articles not properly classifiable elsewhere in the
tariff. Therefore, the instant articles are classifiable under
Heading 6307, HTSUSA.
HOLDING:
Based on the foregoing, the articles in question are
classifiable under subheading 6307.90.9986, HTSUSA, which
provides for other made up articles. 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 applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division