CLA-2 CO:R:C:T 954948 ch
Kelly Scott
Promotion & Marketing, Inc.
7591 Lancing Court
Richmond B.C. V7C 3B1 Canada
Re: Classification of a cotton drawstring bag.
Dear Scott:
This is in response to your letter of August 19, 1993,
requesting tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) for a textile
drawstring bag. A sample was provided to this office for
examination.
FACTS:
The submitted sample is a drawstring bag which is comprised
of a lightweight cotton fabric of a low grade open construction.
The bag is sheer so that its contents will be visible. It is
closed on three sides. The open top features a drawstring
closure. You state that the bag will be used to package and
transport plastic covered candy at retail.
ISSUE:
Whether the instant drawstring bag is classifiable under
heading 4202, HTSUSA, which provides, inter alia, for travel
bags; or heading 6307, HTSUSA, which provides for other made up
textile articles?
LAW AND ANALYSIS:
Heading 4202, HTSUSA, provides for:
Trunks, suitcases, vanity cases, attache cases,
briefcases, school satchels, spectacle cases, binocular
cases, camera cases, musical instrument cases, gun
cases, holsters and similar containers; traveling bags,
toiletry bags, knapsacks and backpacks, handbags,
shopping bags, wallets, purses, map cases, cigarette
cases, tobacco pouches, tool bags, sports bags, bottle
cases, jewelry boxes, powder cases, cutlery cases and
similar containers, of leather or of composition
leather, of plastic sheeting, or textile materials, of
vulcanized fiber or of paperboard, or wholly or mainly
covered with such materials or with paper.
Thus, the enumerated articles and containers similar thereto are
classified under this provision.
Heading 6307, HTSUSA, provides for other textile articles
not more specifically described elsewhere in the tariff schedule.
The Explanatory Notes (EN) to heading 6307 state in pertinent
part, at pages 867, that the provision includes:
(5) Domestic laundry or shoe bags, stocking,
handkerchief or slipper sachets, pyjama or
nightdress cases and similar articles.
(6) Garment bags (portable wardrobes) other than
those of heading 42.02.
In addition, the EN to heading 6307, at page 868, state that the
heading excludes "travel goods (suit-cases, rucksacks, etc.),
shopping-bags, toilet-cases, etc., and all similar containers of
heading 42.02."
The foregoing EN indicate that travel containers of heading
4202, HTSUSA, are excluded from heading 6307. Moreover, the
exemplars cited as examples of bags classifiable within heading
6307 suggest that certain storage containers are excluded from
heading 4202. In practice, this distinction is difficult to
apply as garment bags, shoe bags and similar bags may be
principally used for either storage or travel depending upon
their construction or design.
Furthermore, heading 4202 is not limited to containers used
for travel purposes. For example, jewelry boxes are classifiable
under heading 4202, despite the fact that they are principally
used to store and/or display their contents. Other containers of
heading 4202, including cutlery cases, cigarette cases and
similar cases, may principally be used for storage purposes,
depending upon their construction.
In this case, the drawstring pouch is used to package and
transport candy at retail outlets. In the past, we have
concluded that drawstring pouches of insubstantial construction,
which are not specially shaped or fitted to contain specific
merchandise, are not similar to the containers enumerated in
heading 4202. See Headquarters Ruling Letter (HRL) 953177, dated
April 7, 1993; HRL 953176, dated March 16, 1993; HRL 088411,
dated April 23, 1991; HRL 086852, dated May 10, 1990. The
instant bag is made from lightweight cotton and is not suitable
for prolonged use. Although it will be used to package candy, it
may be used to package any small and lightweight merchandise.
Accordingly, based upon our prior administrative practice, the
drawstring bag is classifiable under heading 6307, HTSUSA.
HOLDING:
The subject merchandise is classifiable under subheading
6307.90.9986, HTSUSA, which provides for other made up articles,
including dress patterns: other: other: other: other: other.
The applicable rate of duty is percent 7 percent ad valorem.
Sincerely,
John Durant, Director