Classification of a cotton drawstring bag.

HQ 954948 October 28, 1993 CLA-2 CO:R:C:T 954948 ch CATEGORY: Classification TARIFF NO.: 6307.90.9986 Kelly Scott Promotion & Marketing, Inc. 7591 Lancing Court Richmond B.C. V7C 3B1 Canada Re: Classification of a cotton drawstring bag. Dear Scott: This is in response to your letter of August 19, 1993, requesting tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for a textile drawstring bag. A sample was provided to this office for examination. FACTS: The submitted sample is a drawstring bag which is comprised of a lightweight cotton fabric of a low grade open construction. The bag is sheer so that its contents will be visible. It is closed on three sides. The open top features a drawstring closure. You state that the bag will be used to package and transport plastic covered candy at retail. ISSUE: Whether the instant drawstring bag is classifiable under heading 4202, HTSUSA, which provides, inter alia, for travel bags; or heading 6307, HTSUSA, which provides for other made up textile articles? LAW AND ANALYSIS: Heading 4202, HTSUSA, provides for: Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of plastic sheeting, or textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper. Thus, the enumerated articles and containers similar thereto are classified under this provision. Heading 6307, HTSUSA, provides for other textile articles not more specifically described elsewhere in the tariff schedule. The Explanatory Notes (EN) to heading 6307 state in pertinent part, at pages 867, that the provision includes: (5) Domestic laundry or shoe bags, stocking, handkerchief or slipper sachets, pyjama or nightdress cases and similar articles. (6) Garment bags (portable wardrobes) other than those of heading 42.02. In addition, the EN to heading 6307, at page 868, state that the heading excludes "travel goods (suit-cases, rucksacks, etc.), shopping-bags, toilet-cases, etc., and all similar containers of heading 42.02." The foregoing EN indicate that travel containers of heading 4202, HTSUSA, are excluded from heading 6307. Moreover, the exemplars cited as examples of bags classifiable within heading 6307 suggest that certain storage containers are excluded from heading 4202. In practice, this distinction is difficult to apply as garment bags, shoe bags and similar bags may be principally used for either storage or travel depending upon their construction or design. Furthermore, heading 4202 is not limited to containers used for travel purposes. For example, jewelry boxes are classifiable under heading 4202, despite the fact that they are principally used to store and/or display their contents. Other containers of heading 4202, including cutlery cases, cigarette cases and similar cases, may principally be used for storage purposes, depending upon their construction. In this case, the drawstring pouch is used to package and transport candy at retail outlets. In the past, we have concluded that drawstring pouches of insubstantial construction, which are not specially shaped or fitted to contain specific merchandise, are not similar to the containers enumerated in heading 4202. See Headquarters Ruling Letter (HRL) 953177, dated April 7, 1993; HRL 953176, dated March 16, 1993; HRL 088411, dated April 23, 1991; HRL 086852, dated May 10, 1990. The instant bag is made from lightweight cotton and is not suitable for prolonged use. Although it will be used to package candy, it may be used to package any small and lightweight merchandise. Accordingly, based upon our prior administrative practice, the drawstring bag is classifiable under heading 6307, HTSUSA. HOLDING: The subject merchandise is classifiable under subheading 6307.90.9986, HTSUSA, which provides for other made up articles, including dress patterns: other: other: other: other: other. The applicable rate of duty is percent 7 percent ad valorem. Sincerely, John Durant, Director