CLA 2 RR:CR:TE 960206 jb
Thompkins & Davidson, LLP
One Astor Plaza
1515 Broadway, 43rd Floor
New York, NY 10036-8901
RE: Textile Pouches; Revocation of NY A88759
Dear Sir:
This letter is in response to your request of January 28, 1997, on behalf of your client, Avon Products, Inc., for reconsideration of New York Ruling Letter (NY) A88759, dated December 19, 1996, wherein certain textile pouches were classified under heading 4202, Harmonized Tariff Schedule of the United States (HTSUS). Samples were submitted with the request.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), notice of the proposed revocation of NY A88759 was published on February 10, 1999, in the Customs Bulletin, Volume 33, Number 6.
FACTS:
The merchandise that was the subject of NY A88759, consists of textile, square-shaped pouches measuring approximately 3-1/2 inches in width and 3-1/2 inches in length. The pouches are constructed of 100 percent knit cotton fabric featuring a flap which measures approximately 2-1/2 inches, and folds over the front of the pouch. The intended use for these pouches is to hold jewelry.
ISSUE:
What is the proper classification for the subject merchandise?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied.
Pouches of textile materials similar to the subject merchandise have been classified in both headings 4202 and 6307, HTSUS, depending upon their construction and the purpose(s) for which they are designed. Pouches classified outside of heading 4202, HTSUS, are generally those considered not specially designed to contain particular item(s), or not adequately constructed to sustain repeated use.
Heading 4202, HTSUS, provides for “Trunks, suitcases, vanity cases...spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags...wallets, purses, map cases, cigarette cases, tobacco pouches...bottle cases, jewelry boxes...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.”
The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) to heading 4202 suggest that the expression “similar containers” in the first part of the heading “includes hat boxes, camera accessory cases, cartridge pouches, sheaths for hunting or camping knives, portable tool boxes or cases, specially shaped or internally fitted to contain particular tools with or without their accessories, etc.” With regard to the second part of heading 4202, the EN indicate that the expression “similar containers” includes “note cases, writing cases, pen cases, ticket cases, needle cases, key cases, cigar cases, pipe cases, tool and jewellery rolls, shoe cases, brush cases, etc.”
In Totes, Incorporated v. United States, 18 C.I.T. 919, 865 F. Supp. 867 (1994), aff’d, 69 F.3d 495 (Fed. Cir. 1995), the Court of International Trade held that the essential characteristics and purposes of the heading 4202 exemplars are to organize, store, protect and carry various items. With respect to the broad reach of the residual provision for “similar containers” in heading 4202 by virtue of the rule of ejusdem generis, the Court found that the rule requires only that the imported merchandise possess the essential character or purpose running through all of the enumerated exemplars.
As it was specifically stated that the subject merchandise was designed to carry jewelry, we would like to emphasize at this time that this merchandise, when imported with jewelry, is not for classification purposes a composite good. GRI 3 states that when by application of rule 2(b), goods are classifiable under two or more headings, classification shall be as follows:
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
In defining composite goods made up of different components, (in this case, the jewelry and the pouches) the Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) to GRI 3(b) provide:
(VII) In all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
(VIII) The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.
(IX) For the purposes of this Rule, composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts.
Although the jewelry and textile pouches are separable components, the components are neither adopted to one another nor mutually complementary (that is to say that, the components were not designed to fit together). Additionally, each of the components is normally offered for sale separately. As the jewelry and textile pouches do not meet the terms of “composite good” as intended by the EN, a separate classification provision is needed for each component.
Upon examination of the submitted pouches, it is apparent from the construction that the subject textile pouches would provide little in the way of protection and portability. The constituent fabric for these pouches is not substantial in construction (i.e., flimsy), nor do the pouches feature any type of lining for added protection of the contents. The flap opening does not remain closed and can
easily spill out the contents inside. Additionally, the featureless interior of these pouches offer no means by which contents would be organized. Aside from being suitable for the storage of contents, the pouches lack the essential characteristics running through the heading 4202 exemplars enumerated above.
Heading 6307, HTSUS, covers other made up textile articles, including dress patterns. The EN to heading 6307 indicate that the heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature. The EN indicate that the heading includes, among other things, domestic laundry or shoe bags and similar articles. The EN suggest that the heading excludes, among other goods, travel goods (suit cases, rucksacks, etc.), shopping bags, toilet cases, etc., and all similar containers of heading 4202. The subject merchandise, which is not adequately constructed to sustain repeated use, is classified in heading 6307, HTSUS. This determination is consistent with past Customs rulings classifying similar merchandise in heading 6307, HTSUS. See, e.g., HQ 960757, dated August 26, 1997, classifying textile drawstring pouches in heading 6307, HTSUS, and HQ 953176, dated March 16, 1993.
As such, NY A88759 is revoked to conform classification of this merchandise in heading 6307, HTSUS.
HOLDING:
The subject textile pouches are classified in subheading 6307.90.9989, HTSUSA, the provision for “Other made up articles, including dress patterns: Other: Other: Other, Other: Other.” The general column one duty rate is 7 percent ad valorem.
NY A88759, dated December 19, 1996, is hereby revoked. In accordance with 19 U.S.C. 1625(c)(1), this ruling will become effective 60 dats after its publication in the Customs Bulletin.
Sincerely,
John Durant, Director
Commercial Rulings Division