Classification of textile drawstring pouch

HQ 086611 May 17, 1990 CLA-2 CO:R:C:G 086611 CB CATEGORY: Classification TARIFF NO.: 2208.90.4530 Mr. Dean J. Anderson Hiram Walker & Sons, Inc. P. O. Box 2409 Fort Smith, Arkansas 72902-2409 RE: Classification of textile drawstring pouch Dear Mr. Anderson: This letter is in response to your inquiry of January 31, 1990, requesting a classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for certain drawstring pouches from China. FACTS: A sample textile drawstring pouch was submitted. It is constructed of a cotton backed man-made fiber velour material and measures approximately 4 inches by 5 inches. The man-made fiber textile material forms the outer surface of the pouch. One side is embossed with the words "Irish Mist". The immediate use of the instant pouch is to contain a small bottle of spirits known as a "miniature". ISSUE: How is the subject drawstring pouch classified under the HTSUSA? LAW AND ANALYSIS: Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's) 1 through 6. The systematic detail of the HTSUSA is such that virtually all goods are classified by application of GRI 1, that -2- is, according to the terms of the headings of the tariff schedule and any relevant section or chapter notes. Then, if GRI 1 fails to classify the goods, and if the headings and legal notes do not otherwise require, the remaining GRI's may be applied, taken in order. You have stated that the immediate use of the instant bag is to contain a "miniature" bottle of liqueur. GRI 5(a) provides that containers specially shaped or fitted to contain specific articles, suitable for long-term use and entered with the articles, shall be classified with such articles when of a kind normally sold therewith. In addition, pursuant to GRI 5(b), packing materials and packing containers are also classified with the goods. However, the provision does not apply if the packing materials and packing container are clearly suitable for repetitive use. For the purposes of GRI 5(b), the term "repetitive use" is interpreted to mean use with goods of the kind presented in the packing container. It is Customs position that the subject textile bags are general purpose bags not specially shaped or fitted as provided for in GRI 5(a). With regard to classification under GRI 5(b), it is Customs opinion that the pouch is not designed for repetitive use. Although capable of further use with various small articles, such uses are considered fugitive and, therefore, not within the meaning of GRI 5(b). The "Irish Mist" liqueur, imported with the textile pouch at issue, is classifiable under heading 2208, HTSUSA, which provides for undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages;.... The textile bag, if imported separately, is classifiable in heading 6307, HTSUSA, which provides for other made up articles. It is Customs position that the textile pouch is a packing container within the meaning of GRI 5(b). Therefore, the subject "Irish Mist" liqueur and textile bag are classifiable in heading 2208, HTSUSA. HOLDING: The merchandise at issue is classifiable under subheading 2208.90.4530, HTSUSA, which provides for undenatured ethyl alcohol..., other, cordials, liqueurs, kirschwasser and ratafia, -3- in containers each holding not over 4 liters. The rate of duty is 13.2 cents per proof per liter. Imports under this subheading may be subject to a Federal Excise Tax (26 U.S.C. 5001) of $12.50 per proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon. Sincerely, John Durant, Director Commercial Rulings Division