CLA-2 CO:R:C:T 956234 BC
Albert Abraham
Air Import Manager
Mark Samuels & Co.
P.O. Box 91484
Los Angeles, CA 90009
RE: Classification of drawstring gift bags made of 100%
polyester woven textile fabric; drawstring pouches
Dear Mr. Abraham:
This responds to your letter of April 5, 1994, wherein you
requested, on behalf of Tampus Gifts, Inc., a binding
classification ruling for drawstring textile gift bags and
pouches. We have reviewed the matter, and our decision follows.
FACTS:
You submitted with this ruling request copies of pages from
a catalogue displaying your client's products. The merchandise
at issue is described on page 7 of that catalogue: five styles
of drawstring gift bags made of 100% polyester woven fabric. The
catalogue shows five drawstring pouches/bags enclosing gifts.
Gift bag style no. GB 5001 measures 5 inches x 14 inches x 3
inches; style no. GB 5002 measures 5 inches x 9 1/2 inches x 3
inches; style no. GB 5003 measures 5 1/2 inches high x 6 inches
round; style no. GB 5004 measures 4 1/2 inches high x 5 inches
round; and style no. GB 5005 measures 16 inches x 24 inches. The
catalogue indicates that the opening on all bags is lined with
fabric of contrasting color or pattern.
You also submitted a sample gift pouch/bag. It is similar
to style no. GB 5001, but it is not lined at the opening. In a
telephone conversation with one of my staff, you indicated that
not all pouches/bags are lined at the opening. Also, you stated
that none of the pouches/bags are otherwise lined; that is, none
are lined throughout the interior of the pouches/bags. In
addition, the sample shows that the drawstring is not constructed
to effect closure of the pouches/bags by pulling. Rather, the
"drawstring" is attached to the side of the bag and employed by
tying it around the outside of the pouches/bags after the gift is
enclosed. You stated that all pouches/bags are constructed in
this manner.
ISSUE:
What is the proper classification for the gift pouches/bags
at issue?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States (HTSUS) is governed by the General Rules of
Interpretation (GRI). GRI 1 provides that classification is
determined in accordance with the terms of the headings and any
relative section or chapter notes. Where goods cannot be
classified solely on the basis of GRI 1, the remaining rules will
be applied in sequential order.
The Explanatory Notes (EN's) to the Harmonized Commodity
Description and Coding System (HCDCS) assist us in the
classification of merchandise. The EN's constitute the official
interpretation of the nomenclature at the international level.
While not legally binding, they represent the considered views of
classification experts of the Harmonized System Committee. It
has been the practice of the Customs Service to follow, whenever
possible, the terms of the EN's when interpreting the HTSUS. In
Treasury Decision (T.D.) 89-80, Customs stated that the EN's
should always be consulted as guidance when classifying
merchandise. (See T.D. 89-80, quoting from a report of the Joint
Committee on the Omnibus Trade and Competitiveness Act of 1988,
23 Cust. Bull. 379 (1989), 54 Fed. Reg. 35,127 (August 23,
1989).)
Drawstring pouches and bags made of textile materials are
classifiable in heading 4202 or 6307, Harmonized Tariff Schedule
of the United States Annotated (HTSUSA), depending on their
construction and design. Heading 4202 provides for the following
articles:
Trunks, suitcases, vanity cases, attache cases,
briefcases, 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 sheeting of plastics, of textile materials,
of vulcanized fiber or of paperboard, or wholly or
mainly covered with such materials or with paper.
Articles of this heading are containers for carrying and/or
storing personal items. Where the characteristics of drawstring
pouches/bags indicate that they are used for those purposes, they
will be classified in heading 4202. Drawstring pouches/bags
classifiable in the heading must be constructed of materials
sufficiently durable to permit repeated or extensive use as
carrying and/or storing articles. Some drawstring pouches/bags
must also be specially shaped or fitted to hold particular
articles. (See Headquarters Ruling Letters (HRL's) 087753
(November 19, 1990), 950000 (October 31, 1991), 875278 (June 26,
1992), classifying drawstring pouches in subheading 4202.32,
HTSUSA, as articles normally carried in the pocket or handbag;
and HRL's 086637 (March 30, 1990), 089575 (November 20, 1991),
951882 (January 29, 1993)), classifying them in subheading
4202.92, HTSUSA, as bags used for carrying personal goods during
travel from place to place (travel, sports, and similar bags of
Additional U.S. Note 1, Chapter 42, HTSUSA).)
Heading 6307, HTSUSA, provides for other made up textile
articles not more specifically described elsewhere in the tariff.
The EN's provide that the heading includes domestic laundry or
shoe bags, stocking, handkerchief, or slipper sachets, pajama or
nightdress cases, and similar articles. However, it excludes
"travel goods (suit-cases, rucksacks, etc.), shopping bags,
toilet cases, etc., and all similar containers of heading 42.02."
(See EN's, HCDCS, p. 867-68.) Thus, there are some drawstring
pouches/bags (shoe and laundry bags) included in the heading and
some excluded therefrom (including travel/carry bags of heading
4202). If drawstring pouches/bags are classifiable in heading
4202, HTSUSA, they cannot be classified in heading 6307, HTSUSA.
We have held that general purpose drawstring pouches/bags are
classifiable in this heading when they are either not specially
shaped or fitted to hold particular articles or not constructed
of durable materials. (See HRL's 089851 (July 29, 1991), 089371
(September 6, 1991), 954948 (October 28, 1993), 954403 (November
16, 1993).)
The smaller pouches/bags at issue here, style nos. GB 5002,
GB 5003, and GB 5004, are not specially shaped or fitted to hold
particular articles; pouches/bags of this kind are general
purpose articles that could be used to enclose a wide variety of
items (jewelry, soap, perfume, marbles, candy, small bottle of
liquor, etc.). In addition, they are not constructed of durable
materials. These pouches are not classifiable in heading 4202,
HTSUSA. Styles GB 5001 and GB 5005, the larger pouches/bags, are
not classifiable in heading 4202, HTSUSA, for the reason that
they are not constructed of materials durable enough to indicate
they are intended to be used as general purpose travel/carry
and/or storage bags; rather, their durability is consistent with
their intended use as gift bags, a more substantial substitute
for wrapping paper but not durable enough for continued use for
general purpose transport and travel.
HOLDING:
The textile polyester pouches/bags at issue are classifiable
in subheading 6307.90.9989, HTSUSA, as other made up articles of
textile materials: other; other; other; other; other. The
applicable duty rate is 7% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division