Classification of a textile pouch made of 100% nylon woventextile fabric

HQ 960886 January 26, 1998 CLA-2 RR:TC:TE 960886 SG CATEGORY: Classification TARIFF NO.: 6307.90.9989 Darrell Sekin, Jr. DJS International Services, Inc. P.O. Box 612785 DFW Airport, Texas 75261 RE: Classification of a textile pouch made of 100% nylon woven textile fabric Dear Mr. Sekin: This responds to your letters of June 11, July 16, and August 6, 1997, wherein you requested, on behalf of your client, Betsy Whitson Enterprises, Inc., a binding classification ruling for a 100% nylon bag to be used for packaging of retail goods. You submitted a sample bag. FACTS: The submitted sample is a textile pouch approximately 4 inches by 8 inches in size. It is manufactured of 100% sheer nylon woven fabric with a thin flexible wire sewn into the top edge. The sample is identified as style number VS-4032. You indicate that the bags will be marked with the country of origin. They will be used to package retail goods, such as perfume, soap, etc, for marketing and sale in stores. The bags will be closed by means of a tie cord or ribbon or string. ISSUE: What is the proper classification for the pouch/bag at issue, 4202 HTSUSA or 6307 HTSUSA? LAW AND ANALYSIS: Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification is determined in accordance with the terms of the headings and any relative section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, the remaining rules will be applied in sequential order. 2 The Explanatory Notes (EN's) to the Harmonized Commodity Description and Coding System assist us in the classification of merchandise. The EN's constitute the official interpretation of the nomenclature at the international level. While not legally binding, they represent the considered views of classification experts of the Harmonized System Committee. It has been the practice of the Customs Service to follow, whenever possible, the terms of the EN's when interpreting the HTSUS. In Treasury Decision (T.D.) 89-80, Customs stated that the EN's should always be consulted as guidance when classifying merchandise. (See T.D. 89-80, quoting from a report of the Joint Committee on the Omnibus Trade and Competitiveness Act of 1988, 23 Cust. Bull. 379 (1989), 54 Fed. Reg. 35,127 (August 23, 1989).) Pouches and bags made of textile materials are generally classifiable in heading 4202 or 6307, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), depending on their construction and design. Heading 4202 provides for the following articles: 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 sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper. Articles of this heading are containers for carrying and/or storing personal items. Where the characteristics of pouches/bags indicate that they are used for those purposes, they will be classified in heading 4202. Pouches/bags classifiable in the heading must be constructed of materials sufficiently durable to permit repeated or extensive use as carrying and/or storing articles. Some pouches/bags must also be specially shaped or fitted to hold particular articles. (See Headquarters Ruling Letters (HRL's) 087753 (November 19, 1990), 950000 (October 31, 1991), 875278 (June 26, 1992), classifying pouches in subheading 4202.32, HTSUSA, as articles normally carried in the pocket or handbag; and HRL's 086637 (March 30, 1990), 089575 (November 20, 1991), 951882 (January 29, 1993)), classifying them in subheading 4202.92, HTSUSA, as bags used for carrying personal goods during travel from place to place (travel, sports, and similar bags of Additional U.S. Note 1, Chapter 42, HTSUSA).) Heading 6307, HTSUSA, provides for other made up textile articles not more specifically described elsewhere in the tariff. The EN's provide that the heading includes domestic laundry or shoe bags, stocking, handkerchief, or slipper sachets, pajama or nightdress cases, and similar articles. However, it excludes "travel goods (suit-cases, rucksacks, etc.), shopping bags, toilet 3 cases, etc., and all similar containers of heading 42.02." (See EN's, HCDCS, p. 949-50) Thus, there are some pouches/bags (shoe and laundry bags) included in the heading and some excluded therefrom (including travel/carry bags of heading 4202). If pouches/bags are classifiable in heading 4202, HTSUSA, they cannot be classified in heading 6307, HTSUSA. We have held that general purpose pouches/bags are classifiable in this heading when they are either not specially shaped or fitted to hold particular articles or not constructed of durable materials. (See HRL's 089851 (July 29, 1991), 089371 (September 6, 1991), 954948 (October 28, 1993), 954403 (November 16, 1993).) The pouch/bag at issue here is not specially shaped or fitted to hold particular articles; pouches/bags of this kind are general purpose articles that could be used to enclose a wide variety of items (jewelry, soap, perfume, marbles, candy, small bottle of liquor, etc.). In addition, it is not constructed of material durable enough for continued use for general purpose transport and travel. This pouch is not classifiable in heading 4202, HTSUSA. HOLDING: The textile nylon pouch/bag at issue is classifiable in subheading 6307.90.9989, HTSUSA, as other made up articles of textile materials: other: other: other: other: other. The applicable duty rate is 7% ad valorem. Sincerely, John Durant Commercial Rulings Division