CLA-2 RR:CR:TE 967041 ASM
Gordon C. Anderson
C.H. Robinson International, Inc.
8967 Columbine Road
Suite 400
Eden Prairie, MN 55347-4194
RE: Request for reconsideration of NY K83296, regarding classification of
protection bags and pillow cases
Dear Mr. Anderson:
This is in response to your letter, dated March 17, 2004, on behalf of Celeste Industries Corporation, requesting reconsideration of Customs and Border Protection (CBP) New York Ruling Letter (NY) K83296, dated February 27, 2004, involving the classification of protection bags and pillow cases under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples have been submitted to this office for examination.
FACTS:
The first samples are identified as “Protection Pack Bags”. They come in various sizes (e.g., 10 inches x 10 inches, 16 inches x 23.5 inches) and are constructed of 100 percent non-woven polypropylene material with heat-bonded sides. There is an open slit to allow the article to be placed inside. Some of the samples feature an extended “offset” flap for ease of access to the compartment or as an internal “flap” for added protection. The subject articles are marketed for use in the automotive parts industry as protective bags for light lenses, instrument panel lenses, mirrors, etc. These bags are constructed of various material weights.
The second set of samples are identified as “Disposable Pillowcases”, part numbers TR-PC15194 (15 inches x 19 inches), TR-PC125165DL (12 ½ inches x 16 ½ inches), and TR-PCAA/2 (11 ½ inches x 16 ½ inches). These articles are made of 100 percent non-woven polypropylene material with heat-bonded sides, wrinkle resistant finish, and flame retardant properties. The pillowcases may feature an internal flap or ½ inch external offset flap for ease of opening to place the pillow inside. These disposable pillowcases are marketed to the airline industries and come in various material weights.
NY K83296 involved the classification of both the aforementioned products. The samples identified as “Protection Pack Bags”, were classified in subheading 6305.39.0000, HTSUSA, which provides for sacks and bags, of a kind used for the packing of goods. The samples identified as “Disposable Pillowcases”, part numbers TR-PC 15194, TR-PC125165DL, TR-PCAA/2, were classified in subheading 6302.32.2020, HTSUSA, which provides for bed linen pillowcases.
You disagree with CBP’s classification of both sets of samples. First, you assert that the “Protection Pack Bags” are most appropriately classified under subheading 6307.90.9889, HTSUSA, which provides for “Other made up articles, … Other: Other: Other.” Secondly, you argue that the “Disposable Pillowcases” should be classified in subheading 6304.99.6020, HTSUSA, which provides for “Other furnishing articles, excluding those of heading 9404: Other: Of man-made fibers: Other.”
ISSUE:
What is the proper classification for the merchandise?
LAW AND ANALYSIS:
Classification under the HTSUSA 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 heading and legal notes do not otherwise require, the remaining GRI may then be applied. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
We disagree with your assertion that the “Protection Pack Bags” are classifiable as “Other made up articles” in subheading 6307.90.9889, HTSUSA. It is important to note that heading 6307, HTSUSA, is a basket provision which provides for articles which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature. See EN 63.07.
Heading 6305, HTSUSA, specifically provides for sacks and bags, of a kind used for the packing of goods during transport. EN 63.05 states that the heading covers bags of various sizes and specifically includes small bags of the kind used for sending samples of merchandise by post. This strongly suggests that heading 6305 covers sacks and bags of various size and shape used as packaging for transport. In the instant case, we have reviewed the promotional literature and note that the “Protection Pack Bags” are marketed as “innovative packaging for critical surface protection” during transport. Marketing information for the “Protection Pack Bags” include the following benefits and features for the transport of goods:
Shipping protection for sensitive surface products
Cost effective versus foam
Less bulk than foam… in shipping cases
Easy to load and unload
Based on the design, marketing, and intended use of the “Protection Pack Bags” as protective packaging to be used during transport, we find that the subject articles are correctly classified as sacks and bags of a kind used for the packing of goods under subheading 6305.39.0000, HTSUSA. This is consistent with prior CBP rulings, wherein two Headquarters Ruling Letters (HQ) 959866, dated July 30, 1997, and HQ 960798, dated December 22, 1997, classified non-woven mineral lab bags used to collect and transport samples to research facilities as sacks and bags of a kind used for packing of goods under heading 6305, HTSUSA. See also HQ 958078, dated December 12, 1995, which held that textile bags used to transport seed to research facilities and which were discarded after the seeds were evaluated, were properly classified under heading 6305, HTSUSA; NY F88667, dated July 5, 2000, classified textile sacks used for the packaging of dried country ham in heading 6305, HTSUSA; and NY R00253, dated April 13, 2004, classified textile bags for the protection of piano legs during transport under heading 6305, HTSUSA. The CBP rulings which classified bags in heading 6307, HTSUSA, include bags which are intended to become part of the completed article and/or do not include bags used for commercial merchandise being transported or stored for sale. See HQ 951539, dated July 9, 1992; HQ 955639, dated April 5, 1994; NY I80188, dated April 19, 2002; NY I84185, dated August 7, 2002; and K84136, dated March 29, 2004.
In classifying the “Disposable Pillowcases”, we begin by noting that heading 6302, HTSUSA, provides eo nomine for bed linen and pillowcases. The EN to 6302 specifically states that the heading includes articles of man-made fibres, e.g., bed linen pillowcases. In fact, these disposable covers are marketed and used as linen in the airline industry because they are designed to cover and protect pillows that are distributed for the passenger’s comfort and sleep needs.
We further note that it is well established that pillow protectors which are sold separately and designed for use as protective covers for pillows or as allergen barriers for the user, have been classified in heading 6302, HTSUSA. See Headquarters Ruling Letter (HQ) 088548, May 22, 1991; NY E83934, July 26, 1999; NY H80682, May 31, 2001; NY J88376, September 18, 2003, and NY
J89412, October 15, 2003. Thus, we find that the “Disposable Pillowcases” are properly classified as bed linen pillowcases, in heading 6302, HTSUSA.
In view of the foregoing, we find that NY K83296, correctly classified the merchandise identified as “Protection Pack Bags”, as sacks and bags of a kind used for the packing of goods in subheading 6305.39.0000, HTSUSA. NY K83296, also correctly classified the samples identified as “Disposable Pillowcases”, part numbers TR-PC 15194, TR-PC125165DL, TR-PCAA/2, in subheading 6302.32.2020, HTSUSA, which provides for bed linen pillowcases.
HOLDING:
NY K83296, dated February 27, 2004, is hereby affirmed.
The subject merchandise, identified as “Protection Pack Bags”, are correctly classified in subheading 6305.39.0000, HTSUSA, which provides for, “Sacks and bags, of a kind used for the packing of goods: Of man-made textile materials: Other”. The general column one duty rate is 8.4 percent ad valorem. The textile category is 669.
The merchandise, identified as “Disposable Pillowcases”, part numbers TR-PC 15194, TR-PC125165DL, TR-PCAA/2, are correctly classified in subheading 6302.32.2020, HTSUSA, which provides for, “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of man-made fibers: Other, Pillowcases, other than bolster cases: Not napped”. The general column one duty rate is 11.4 percent ad valorem. The textile category is 666.
The designated textile and apparel category 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 your client check, close to the
time of shipment, the Textile Status Report for Absolute Quotas, which is available on the CBP website at www.cbp.gov.
Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, your client should contact the local CBP office prior to importation of this merchandise to determine the current status of any import restraints or requirements.
Sincerely,
Myles B. Harmon, Director
Commercial Rulings Division