CLA-2 42:RR:NC:3:341 L89286
Mr. Gordon Rahschulte
UPS Trade Management, Inc.
12380 Morris Rd.
Alpharetta, GA 30005
RE: The tariff classification of carrying bags from Mexico
Dear Mr. Rahschulte:
In your letter dated December 19, 2005 you requested a classification ruling. The request is on behalf of BAGMASTERS, a division of CTA Manufacturing, Inc.
You have submitted five samples of carrying bags. The bags are identified as styles PR532, nylon mesh shopping bag, MR03, 100-denier nylon mailbag, CB04, polyester top zip courier bag, LB04, 1000 denier nylon locking security bag, and FB03, 420 denier nylon flame barrier bag. Each bag is wholly of man-made fiber textile materials.
You have indicated that the bags are packing materials of the kind classified in heading 6305, HTSUSA, which provides, in part, for other made-up textile articles, sacks and bags, of a kind used for the packing of goods. Heading 6305 provides for bags that are principally used in the marketing and transportation of goods. The Heading does include bags that are used in the sending of samples by post.
Classification must be within the most specific provision and according to the language of the chapters and headings and their relative Notes.
Section XI, Legal Note 1(l) excludes textile goods classifiable in Heading 4202 from classification within the Section. Consideration must first be between the more specific provisions before resort to the excluded provision. Therefore, the initial issue centers on Heading 4202.
The submitted samples CB04, LB04 and FB03 are forms of the eo nomine provided “briefcases” and “Occupational Luggage cases of Heading 4202 and all forms thereof. Each item is designed and principally used for the storage, protection organization and portability of documents, papers and similar goods. Item PR532 is an eo nomine “shopping bag”. Item MR03 is a form of an eo nomine “traveling bag” and /or “sport bag.” Each possesses the useful characteristics of storage, protection, organization and portability common to the eo nomine containers of Heading 4202 and is classifiable therein. Since each is classifiable in heading 4202, the bags are not classifiable within Section XI or any of its Chapters.
The applicable subheading for the document/courier bags, styles FB03, CB04 and LB04 will be 4202.12.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for attaché, cases, briefcases, school satchels, occupational luggage cases, and similar cases, with outer surface of textile materials, of man-made fibers. The duty rate will be 17.6 percent ad valorem.
The applicable subheading for the shopping bag and duffel, styles MR03 and PR532 will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for other travel, sport and similar bags, with outer surface of textile materials, of man-made fibers. The duty rate will be 17.6 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Tariff numbers 4202.12.8030 and 4202.92.3031 fall within textile category designation 670. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kevin Gorman at 646-733-3041.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division