CLA-2RR:CR:TE 960798 RH

Ms. Agnes Tam
Mee Sum Trading Limited
Flat A, 15/F
Cheung Lee Ind. Bldg., No. 9
Cheung Lee St.
Chaiwan, Hong Kong

Re: Revocation of NY A80955; classification of mineral laboratory test bags; heading 6305; heading 6307; other made up articles; sacks and bags

Dear Ms. Tam:

On March 22, 1996, Customs issued New York Ruling Letter (NY) A80955, addressed to you on behalf of Mee Sum Trading Limited, concerning the classification of mineral laboratory test 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.

Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NY A80955 was published on November 19, 1997, in the CUSTOMS BULLETIN, Volume 31, Number 47.

FACTS:

In NY A80955 the bags are described as follows:

Samples of eleven bags were submitted. Seven bags are made of polypropylene spunbonded nonwoven fabric. The bags are in various sizes ranging from approximately 12.5" x 7" to 28" x 17" with either a drawstring at the top or a textile woven strap attached onto the side for closure. An identification tag is attached at the side for record use. Three bags are constructed of polyester spunbonded nonwoven fabric and measure in various sizes ranging from approximately 12.5" x 7" to 24" x 12" with drawstring at the top for closure and record tag. Four bags are made of cotton woven fabric and measure in various sizes ranging from approximately 12" x 7" to 24" x 12", also with drawstring at the top and record tag.

ISSUE:

Whether the mineral laboratory 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 I provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Customs initially classified the mineral laboratory bags under heading 6307, a residual provision that provides for other made up textile articles not specifically provided for elsewhere in the tariff.

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 laboratory 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 laboratory bags are classifiable under that heading.

HOLDING:

The mineral laboratory bags made of cotton woven fabrics are classifiable under subheading 6305.20.0000, HTSUSA. They are dutiable at the general column rate at 6.8 percent ad valorem and the textile category number is 369. The mineral laboratory bags constructed of polypropylene spunbonded nonwoven fabrics are classifiable under subheading 6305.39.0000, HTSUSA, or under subheading 6305.33.0020, HTSUSA, if made of stip. The polyester bags are classifiable under 6305.39.0000, HTSUSA. Both the polypropylene and polyester bags are dutiable at the general column rate at 9.2 percent ad valorem and the textile category number is 669.

EFFECT ON OTHER RULINGS:

NY A80955 is hereby revoked. In accordance with 19 U.S.C. 1625(c)(1), this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to 19 U.S.C. 1625(c)(1) does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).

Sincerely,
John Durant, Director
Commercial Rulings Division