CLA-2 RR:TC:TE RH
F.W. Lewis
Legend, Inc.
125 Manuel Street
Reno, Nevada 89502
Re: Classification of mineral lab test bags; heading 6305;
heading 6307; other made up
articles; sacks and bags
Dear Mr./Ms. Lewis:
This is in reply to your letter of September 5, 1996, concerning
the classification of mineral lab test bags, style D-1. In the
process of reviewing your submission we have also reviewed New
York Ruling Letter (NY) A82032, which Customs issued to your
company on April 17, 1996, concerning the classification of
similar bags. In that ruling, Customs classified 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 we intend to publish a proposed modification
letter in the Customs Bulletin setting forth the correct
classification. Until that time, the holding set forth in NY
A82032 represents the official position of Customs with respect
to the transaction(s) set forth in that letter. A ruling letter
is binding/effective until modified, revoked or otherwise changed
by legislation or judicial action.
This ruling letter, however, only addresses the classification of
the style D-1 bags. We note that it is not "permission" to
import the mineral lab bags, as requested in your letter. A
ruling letter is a written statement that interprets and applies
the Customs and related laws to a specific set of facts.
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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 form 7" x 12.5" to 14" x
28", also with drawstring at the top and record
tag.
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 Unite States (HTS). The
bags are open at one end and measures [sic] 14" x
28".
In your present submission you state that the D-1 mineral lab
bags are constructed of either cotton woven fabrics or olefin
spunbonded nonwoven fabrics. Like the C-1 style bags in NY
A82032, the D-1 bags have a drawstring at the top or a textile
woven strap attached to the side for closure. An identification
tag is attached at the side to record information.
You intend to import the bags from China, Korea, Canada and
Indonesia.
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. You seek
classification of the mineral lab bags under heading 6307, a
residual provision that provides for other made up textile
articles not specifically provided for elsewhere in the tariff.
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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:
The mineral lab bags, styles D-1 and C-1, made of cotton woven
fabrics are classifiable under subheading 6305.20.0000, HTSUSA.
They are dutiable at the general column rate of duty at 6.8
percent ad valorem and the textile category number is 369. The
mineral lab bags, styles D-1 and C-1, constructed of olefin
spunbonded nonwoven fabrics are classifiable under subheading
6305.39.0000, HTSUSA. Those bags are dutiable at the general
column rate of duty at 9.2 percent ad valorem and the textile
category number is 669.
Additionally, please note that although you intend to import bags
from Canada, you did not ask us to discuss issues under the North
American Free Trade Agreement (NAFTA), and therefore, they are
not addressed in this letter.
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.
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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.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division