CLA-2 RR:CR:TE 962663 RH
Ms. Phyllis Locklear
General Manager
Imex Vinyl Packaging
531177 Center Drive, Suite 95
Charlotte, NC 28217-0751
RE: Revocation of NY D85011; Classification of a draw string bag of
nonwoven textile materials; storage bag; heading 4202 vs. heading 6307
Dear Ms. Locklear:
This is in reply to your letter of March 15, 1999, requesting reconsideration of New York Ruling Letter D85011, dated December 7, 1998. In that ruling, Customs classified a textile bag designed to store a down comforter in subheading 4202.92.3031 of the Harmonized Tariff Schedule of the United States (HTSUS), as a traveling bag designed to contain clothing or other personal effects during travel.
FACTS:
The merchandise under consideration is a bag manufactured of a nonwoven fabric of polypropylene fibers. The bag measures 30 inches high and has a base diameter of approximately 17 inches. The top closes by means of a drawstring cord and is secured by a cord lock. The nonwoven polypropylene fiber material has a continuous pattern of small holes intended to permit the comforter to breathe.
In your letter, you state that the bag is a “one-time-only use bag for the conveyance of a product.” We note, however, that the bags are not imported with the comforters.
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Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), 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 modification of NY D85011 was published in the customs bulletin on February 20, 2002. Customs received no comments.
ISSUE:
What is the proper classification for the subject merchandise?
LAW AND ANALYSIS:
Classification under the HTSUS 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 headings and legal notes do not otherwise require, the remaining GRI may then be applied.
Bags of textile materials similar to the subject merchandise have been classified in both headings 4202 and 6307, HTSUS, depending upon their construction and the purpose(s) for which they are designed. Bags classified outside of heading 4202, HTSUS, are generally those considered not specially designed to contain particular item(s), or not adequately constructed to sustain repeated use.
Heading 4202, HTSUS, provides for “Trunks, suitcases, vanity cases...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...sports bags…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.”
The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) to heading 4202 suggest that the expression “similar containers” in the first part of the heading “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.” With regard to the second part of heading 4202, the EN indicate that the expression “similar containers” indicates articles which must be wholly or mainly composed of the materials specified therein. There is no requirement that the articles be specially shaped or fitted.
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Upon further review of this matter, we agree with you that the bag in question is designed for the conveyance of a down comforter and is not of a kind similar to a bag designed to contain clothing during travel. The bag is not capable of providing the protection requisite of a traveling bag and is not adequately constructed to sustain repeated use.
Finally, we note that the bag cannot be classified as packing material under GRI 5, HTSUS, as it is not imported with the comforter.
Accordingly, since the bag is not more specifically provided for in another heading it is classified under subheading 6307.90.9889, HTSUS, as an other made up textile article.
HOLDING:
NY D85011 is REVOKED. The textile bag is classified under subheading 6307.90.9889, HTSUS. It is dutiable at the general column one rate at 7 percent ad valorem.
In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the customs bulletin.
Sincerely,
John Durant, Director
Commercial Rulings Division