CLA-2 OT:RR:CTF:CPMM H295656 RRB
Center Director
Consumer Products and Mass Merchandising Center
U.S. Customs and Border Protection
6601 NW 25th St.
Miami, FL 33122
Attn: Raymond J. Irizarry, Supervisory Import Specialist
Re: Request for Internal Advice; Tariff Classification of Seat Sacks
Dear Port Director:
This is in response to a request by the Center for Excellence and Expertise for Consumer Products and Mass Merchandising (“CPMM CEE”) for internal advice pertaining to the proper classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of seat sacks manufactured in China. The CPMM CEE submitted its request following receipt of a January 15, 2018 request by A.P. Source, Inc. that the CPMM CEE seek internal advice from our office pursuant to 19 C.F.R.
§ 177.11(a). Our determination as to the classification of the subject merchandise is set forth below.
FACTS:
The subject merchandise is identified as a seat sack consisting of laminated polyester fabric. The requester provided a sample of the merchandise, which incorporates a large fabric pocket to be used as stationary storage for workbooks, paper, and other school supplies used by primary school children. The storage pocket in the provided sample measures 17 inches in width and 10 inches in length. The item is to be placed over the top rail of a chair, and the longer portion of the seat sack rests on the back of the chair. This longer portion, which holds the larger fabric pocket, is where the stationary items will be stored. The item does not have a handle or any other feature for carrying the item, nor does it have any closure to secure the storage section for carrying.
There is a clear vinyl pocket on the upper back portion of the item, purportedly for displaying a student’s name tag, much like they do with their lockers or cubbies in classrooms.
The requestor believes that the subject merchandise is classified in subheading 4202.92.9100, HTSUSA (Annotated), which 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, insulated food or beverage 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: Other: With outer surface of sheeting of plastics or of textile materials: Other Other: With outer surface of textile materials: Of man-made fibers (except jewelry boxes of a kind normally sold at retail with their contents.” However, the requestor indicates that according to Federal Express, the subject merchandise should be classified in subheading 6307.90.9889, HTSUSA, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other.” The requestor notes that an advisory classification sought from the CPMM CEE suggested classification 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 fibers: Other.”
ISSUE:
Whether the subject “seat sacks” are classified in heading 4202, HTSUS, as “traveling bags, insulated food or beverage 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 textile materials,” in heading 6305, HTSUS, as “sacks and bags, of a kind used for the packing of goods,” or in heading 6307, as “other made up articles.”
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by the General Rules of Interpretation (“GRI”). GRI 1 provides that classification 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 GRIs 2 through 6 may then be applied in order. GRI 6 states that, “[f]or legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires.”
The HTSUS provisions under consideration are as follows:
4202: 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, insulated food or beverage 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:
6305 Sacks and bags, of a kind used for the packing of goods:
6307 Other made up articles, including dress patterns:
* * * *
Note 1(l) to Section XI (covering goods of chapter 50-63) provides that the section does not cover:
(l) Articles of textile materials of heading 4201 and 4202.
* * * *
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 the headings. It is CBP’s practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The EN to 42.02 states, in relevant part, that:
This heading covers only the articles specifically named therein and similar containers.
* * *
Subject to Notes 2 and 3 to this Chapter, the articles covered by the first part of the heading may be of any material. The expression “similar containers” in the first part 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.
The articles covered by the second part of the heading must, however, be only of the materials specified therein or must be wholly or mainly covered with such materials or with paper (the foundation may be of wood, metal, etc.). The term “leather” includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather (see Note 1 to this Chapter). The expression “similar containers” in this second part 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….
The EN to 63.05, states, in relevant 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.
The EN to 63.07, states, in relevant part:
This 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 to 63.07 also states that this heading excludes:
(b) Travel goods (suit cases, rucksacks, etc.), shopping bags, toilet cases, etc., and all similar containers of heading 42.02.
* * *
The requestor has been classifying the seat sacks under subheading 4202.91.9100, HTSUSA, as they believe that the merchandise is similar to items described in New York Ruling Letter (“NY”) J80198, dated January 24, 2003, and NY N200826, dated February 14, 2012. However, the requestor claims that according to Federal Express, the seat sacks should be classified in subheading 6307.90.9889, HTSUSA. The requestor also explains that according to an advisory classification from the CPMM CEE, the merchandise should be classified in subheading 6305.39.0000, HTSUS. Pursuant to Note 1(l) to Section IX, because heading 6307 excludes all goods of textile materials of heading 4202, we must first determine whether the seat sacks are classifiable in heading 4202, HTSUS.
The seat sacks are made of textiles and are not named in heading 4202. To be classified there, they must be considered a “similar container” to containers listed in either portion of the heading. It has long been held that the characteristics that unite the containers in heading 4202 are organizing, storing, protecting and carrying various items. See Otter Prods., LLC v. United States, 70 F. Supp. 3d 1291 (CIT 2015) aff’d, 834 F.3d. 1369 (Fed. Cir. 2016), Avenues In Leather, Inc. v. United States (Avenues III), 423 F.3d 1326, 1330 (Fed. Cir. 2005). See also Avenues III, 423 F.3d at 1331 (quoting Avenues in Leather, Inc. v. United States (Avenues II), 316 F.3d 1399, 1402 (Fed. Cir. 2003)).
In Totes, Inc. v. United States, 69 F.3d 495, 498 (Fed. Cir. 1998), the court agreed with CBP that a car trunk organizer with straps and a zippered opening was classified in heading 4202, HTSUS, because it was similar to articles in named in heading 4202, HTSUS, in that it organized, stored, protected and carried the articles contained therein. Totes, Inc., 69 F.3d at 496. While a handle, strap or closure is not dispositive of the issue, in this case, without straps or a handle of some sort, carrying the seat sack while it is filled with heavy books and school supplies would be quite uncomfortable and cumbersome. Additionally, it is not designed to secure items for transport from place to place outside its placement on top of a seat back to a chair. As such, it is not similar to any of the named articles in heading 4202, HTSUS, and cannot be classified therein.
The requestor cites to NY J80198 and NY N200826 in support of classifying the seat sacks in heading 4202, HTSUS. In NY J80198, the merchandise consisted of a back seat organizer, which is described as a “tri-fold organizer designed to provide storage, protection, organization and portability to personal effects during travel. The organizer has a top strap that can be placed over the headrest of a vehicle and hung on the back of the vehicle’s front seat . . . The organizer has assorted pockets and pouches.” CBP classified the back seat organizer in subheading 4202.91.3031, HTSUSA. Similarly, in NY N200826, a seat back organizer, under seat organizer, arm rest organizer and walker organizer were classified in subheading 4202.92.9026, HTSUSA. Each of the items in that ruling is described as a carrying bag attached to the back of a walker, mobility scooter, or wheelchair. The carrying bags are constructed of a 100% polyester textile material, include storage compartments, and attach to a walker, mobility scooter, or wheelchair so that the contents within each of the carrying bags can be stored, protected, and organized as they are transported from place to place. Thus, the merchandise is intended to provide storage, organization, protection and portability for personal effects during travel.
Unlike the merchandise in NY J80198 and NY N200826, the seat sacks at issue are stationary when placed over a student’s chair and will be used in a classroom or household setting. The longer portion of the seat sack rests on the back and stiles of a chair and includes a pouch section where school supplies and workbooks will be stored. The seat sack does not have a handle or any other feature for carrying the seat sack, nor does it have any closure to secure the storage section for carrying items stored within. The clear vinyl pocket on the upper back portion of the item allows for students to display name tags, much like they do with their lockers or cubbies in classrooms. Generally, putting a name or identifying label on an item is customary for anything that will be stored or will be in place on a semi-permanent basis, i.e., the entire school year. Unlike the organizers in NY J80198 and NY N200826, which are used to carry goods from place to place, the seat sacks are not designed to transport the contents stored within. Moreover, as the seat sacks are made of polyester fabric and lack any closure to secure the storage section, they are not designed to provide protection for the goods stored within. In sum, NY J80198 and NY N200826 are not dispositive to the classification of the seat sacks because unlike the merchandise at issue in those rulings, the seat sacks are not designed for travel or for carrying items from place to place.
Next, we will determine whether the seat sacks are classified in heading 6305, HTSUS, or heading 6307, HTSUS. Heading 6307, HTSUS, is a residual provision that provides for other made up articles not specifically provided for elsewhere in the tariff. Heading 6305, HTSUS, covers sacks and bags used for the packing of goods.
CBP has consistently interpreted heading 6305, HTSUS, to only cover a narrow range of textile packing products. See, e.g., Headquarters Ruling Letter (HQ) H275824, dated March 13, 2017; HQ W968162, dated May 21, 2007; HQ 960798, dated December 22, 1997; and HQ 952755, dated December 30, 1992. The exemplars listed in the ENs to 63.05 consist of bags or sacks for the packing of flowable or other goods for transport, storage or sale. Unlike goods of heading 6305, the seat sacks at issue are not used for the packing of goods. Rather, they provide storage for a child’s workbooks, papers, and other school supplies while in a classroom setting. Accordingly, we find that the seat sacks are not classified in heading 6305, HTSUS.
Heading 6307, HTSUS, is a residual provision that provides for other made up articles not specifically provided for elsewhere in the tariff. In NY N282815, dated February 17, 2017, and NY N005781, dated February 7, 2007, CBP classified in heading 6307, HTSUS, items sharing similar functions to the seat sacks. For example, in NY N282815, CBP classified in heading 6307, HTSUS, a folding shoe bin organizer made of nylon fabric, which was designed to organize and store extra pairs of shoes at work. The shoe bin pops open to hold shoes neatly under a desk. Because the shoe bin is designed for stationary storage at work, it is not classifiable in heading 6305, HTSUS, or heading 4202, HTSUS. Similarly, in NY N005781, CBP classified in heading 6307, HTSUS, a similar product identified as “hanging shoe shelves,” which are constructed of “a polyester warp knit fabric body with 10 vertically arranged shelves” that are used for the organization of shoes and accessories. The shoe shelves include hooks for hanging the item from a closet rod. The shoe shelves are not intended for transporting shoes from place to place, as they consist of hooks for hanging the shelves in place from a closet rod. Like the shoe bin organizer in NY N282815 and the hanging shoe shelves in NY N005782, the seat sacks are not meant for transportation of goods, nor are they meant for packing of goods such as coal, grain, flour, potato or coffee for transport, storage or sale (heading 6305). Just as the hanging shoe shelves are attached to a closet rod for the purpose of storing and protecting the shoes inside the shelves, the seat sacks are attached to a chair for the purpose of storing and protecting a child’s school supplies in a classroom setting.
Accordingly, by application of GRI 1, the subject seat sacks are classified in heading 6307, HTSUS, and are specifically provided for in subheading 6307.90.9889, HTSUSA, which provides for "Other made up articles, including dress patterns: Other: Other: Other: Other."
HOLDING:
By application of GRIs 1 and 6, the seat sacks are classified in subheading 6307.90.9889, HTSUSA, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other.” The 2018 general, column one rate of duty is 7% ad valorem.
Duty rates are provided for the internal advice applicant’s convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided online at www.usitc.gov.
You are to mail this decision to the requestor no later than 60 days from the date of the decision. At that time, the Office of Trade, Regulations and Rulings will make the decision available to CBP personnel and to the public on the Customs Rulings Online Search System (“CROSS”), at https://rulings.cbp.gov/, and other methods of public distribution.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division