CLA-2 RR:TC:TE RH 962003
Mr. Mark F. Lewis
Legend, Inc.
125 Manuel Street
Reno, Nevada 89502-1118
Re: Revocation of NY A82032; classification of mineral lab test bags; heading 6305; heading 6307; other made up articles; sacks and bags
Dear Mr. Lewis:
On April 17, 1996, Customs issued New York Ruling Letter (NY) A82032 to you concerning the classification of mineral lab test bags from China, Korea, Canada and Indonesia. In that ruling, Customs classified all of the bags under subheading 6307.90.9989 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as other made up textile articles.
We have determined that the bags in NY A82032 were not properly classified, and their correct classification is set forth below.
Pursuant to section 625(c), Tariff Act of 1930, as amended (19 U.S.C. 1625(c)), notice of the proposed revocation of NY A82032 was published on July 28, 1999, in the Customs Bulletin, Volume 33, Number 29/30.
FACTS:
In NY A82032 the bags are described as follows:
1. The samples marked C-1 style are made of cotton woven fabric and measures [sic] 4.5" x 6", 10" x 17", 6.5" x 10" and 12" x 24". The bags have a drawstring at the top and an identification tag is attached onto the side for record use.
2. Article numbers 01555, 01565, 01575, and 01578, are constructed of polypropylene spunbonded nonwoven fabric. The bags are in various sizes ranging from 10" x 17" to 17" x 28" with either a drawstring at the top or a textile woven strap attached onto the side for closure. Also attached is a record tag.
3. Six bags with no identification numbers are made of polyester nonwoven fabric. The bags are in various sizes ranging from 7" x 12.5" to 14" x 28", also with drawstrings at the top and record tags.
4. Tubular shaped bags made of polypropylene woven strips. The strips meet the dimensional requirements for man-made fiber strips contained in Section XI, Legal Note 1 (g) of the Harmonized Tariff Schedule of the United States (HTS). The bags are open at one end and measures [sic] 14" x 28", 23" x 38" and 24" x 40".
ISSUE:
Whether the mineral lab bags are classifiable under heading 6307, HTSUSA, as other made up articles, or under subheading 6305, HTSUSA, as sacks and bags of a kind used for the packing of goods?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.
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 to heading 6305 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 flexible intermediate bulk containers, 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.
In Headquarters Ruling Letter (HQ) 958078 dated December 12, 1995, we held that bags used to transport experimental seeds from experimental plots to research facilities and which were discarded after the seeds were evaluated were properly classifiable under heading 6305. Like the bags in HQ 958078, the mineral lab bags in question are used to collect and transport samples to a research facility for analysis. The use of the mineral bags falls within the function described in the EN to heading 6305 for sacks and bags - for the packing of goods for transport, storage or sale. Moreover, in our opinion minerals constitute "goods" for the purposes of heading 6305. Accordingly, the mineral lab bags are classifiable under that heading.
HOLDING:
NY A82032 is hereby revoked. Style C-1 is classifiable under subheading 6305.20.0000, HTSUSA, which provides for "Sacks and bags, of a kind used for the packing of goods: Of cotton. They are dutiable at the general column one rate of 6.6 percent ad valorem and the textile category is 369.
The articles described in paragraphs two and three under the FACTS portion of this ruling are classifiable under subheading 6305.39.0000, HTSUSA, which provides for "Sacks and bags, of a kind used for the packing of goods: Of man-made materials: Other." They are dutiable at the general column one rate of 9 percent ad valorem and the textile category is 669.
The bags made of polypropylene woven strips are classifiable, depending on their weight, under subheading 6305.33.0010, HTSUSA, which provides for "Sacks and bags, of a kind used for the packing of goods: Of man-made textile materials: Other, of polyethylene or polypropylene strip or the like: Weighing one kg or more"; or, if the bags weigh less than one kilogram, they are classifiable under subheading 6305.33.0020, HTSUSA, which provides for "Sacks and bags, of a kind used for the packing of goods: Of man-made textile materials: Other, of polyethylene or polypropylene strip or the like: Other." Goods of these subheadings are also dutiable at the general column one rate of 9 percent ad valorem and the textile category is 669.
Additionally, please note that although some of the bags will be imported from Canada, as NY A82032 did not address issues under the North American Free Trade Agreement (NAFTA), we will not do so here.
The designated textile and apparel categories may be subdivided into parts. If so, the visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available we suggest that the importer check, close to the time of shipment, the Status Report on current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service which is updated weekly and is available for inspection at your local Customs office.
Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, the importer should contact the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.
NY A82032 dated April 17, 1996, is hereby revoked. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
John Durant, Director
Commercial Rulings Division