CLA-2 CO:R:C:T 957473 ch
Anthony Bonatesta, Jr.
Meadows Wye & Co., Inc.
2506 Forest Avenue
Staten Island, New York 10303
RE: Tariff classification of textile drawstring pouches.
Dear Mr. Bonatesta:
This is in response to your letter, dated November 29, 1994,
requesting tariff classification under the Harmonized Tariff
Schedule of the United States (HTSUS) for two drawstring pouches.
Samples were sent to this office for examination.
FACTS:
The submitted samples are two textile drawstring pouches
measuring approximately 7 1/4 inches by 5 inches. They are
composed of a woven rayon fabric with an exterior surface of man-made fiber flocking. You state that the pouches will be used to
store ceramic stones contained within a book.
ISSUE:
What is the proper tariff classification for the textile
drawstring pouches?
LAW AND ANALYSIS:
Heading 4202, HTSUS, 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 sheeting of plastics, of textile materials, of
vulcanized fiber or of paperboard, or wholly or mainly
covered with such materials or with paper.
Thus, the heading encompasses the enumerated articles and similar
containers. In Totes, Incorporated v. United States, Slip
Opinion 94-154, the Court of International Trade held that "the
essential characteristics and purpose of the Heading 4202
exemplars are...to organize, store, protect and carry various
items."
Heading 6307, HTSUS, provides for other textile articles not
more specifically described elsewhere in the tariff schedule.
The Explanatory Note (EN) to heading 6307, at page 867, states in
pertinent part 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, states that the
heading excludes "travel goods (suit-cases, rucksacks, etc.),
shopping-bags, toilet-cases, etc., and all similar containers of
heading 42.02." It should be noted that articles such as laundry
or shoe bags may take the form of a drawstring bag or pouch.
The foregoing indicates that travel containers of heading
4202, HTSUS, are excluded from heading 6307. Moreover, the
exemplars cited as examples of bags classifiable within heading
6307 suggest that certain storage bags are excluded from heading
4202. In practice, the distinction between travel and storage
bags is difficult to apply. For example, 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 marginal circumstances, we regard the substantiality of
the container as a pertinent consideration. Substantial
containers are more likely to be used for carrying items during
travel and are better able to protect their contents. The term
"substantial" in this context refers not only to the material
composition of the article, but also to whether it has been
designed for repetitive use. Thus, lined jewelry pouches
constructed of quality materials have been classified in heading
4202 as they were suitable for use during travel. See
Headquarters Ruling Letter (HRL) 950000, dated October 31, 1991.
By way of contrast, a textile gift bag has been regarded as
insubstantial in light of its material composition and the fact
that it was not designed for continued use. See HRL 956234,
dated November 14, 1994.
In addition, the Explanatory Note to heading 4202 excludes
certain containers which are not specially shaped or fitted. For
example, jewelry boxes of a kind sold at retail with their
contents are classified in the heading only if they are specially
shaped or fitted to hold their contents. We regard this
requirement as a relevant consideration when classifying
merchandise at the periphery of the heading. Containers which
are fitted are better suited for organizing and storing
merchandise. Thus, jewelry pouches of an insubstantial
construction have been excluded from heading 4202 when not fitted
to hold jewelry. See HRL 953176, dated March 16, 1993.
In this instance, the pouches are insubstantial in the sense
that they are not designed for travel purposes. On the other
hand, it should be noted that they are capable of repetitive use
and will be used to store their contents. We regard this as a
borderline situation. Under these circumstances, pouches will be
excluded from heading 4202 on the basis that they are not
specially shaped or fitted. In this regard, they are similar to
jewelry pouches of similar construction which have also been
excluded from heading 4202 when not fitted to hold their
contents. Therefore, the drawstring pouches are classified
according to their constituent materials in heading 6307, HTSUS.
HOLDING:
The subject merchandise is classifiable under subheading
6307.90.9989, HTSUS, which provides for other made up articles,
including dress patterns: other: other: other, other: other.
The applicable rate of duty is 7 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division