Textile Drawstring Pouches; Headings 4202 and 6307, HTSUSA

HQ 962497 January 20, 1999 CLA-2 RR:CR:TE 962497 GGD CATEGORY: Classification TARIFF NO.: 6307.90.9989 John B. Pellegrini, Esquire Ross & Hardies 65 East 55th Street New York, New York 10022-5555 RE: Textile Drawstring Pouches; Headings 4202 and 6307, HTSUSA Dear Mr. Pelegrini: This letter is in response to your request of January 12, 1999, on behalf of your client, Equality Specialties, Inc., concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of drawstring pouches which are made in, and will be imported from, China. A sample was submitted with the request. FACTS: The sample pouch is composed of a satin polyester woven fabric. When flattened, it measures approximately 5 inches in width by 5 inches in height. The pouch has a rounded bottom which measures approximately 3-1/4 inches in diameter. The pouch’s top opening closes when the ends of its thin drawstring are pulled in opposite directions. The pouch has no lining, no internal or external pockets, and no special fittings. The pouches will be imported without contents for resale to a consumer products company that will distribute them filled with sample sizes of various toiletries. ISSUE: Whether the drawstring pouch is classified in heading 4202 or in heading 6307, HTSUSA. -2- 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. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRI. Drawstring pouches of textile materials have been classified in both headings 4202 and 6307, HTSUSA, depending upon their construction and the purposes for which they are designed. Pouches classified outside of heading 4202 are generally those that are considered not specially designed to contain particular items, 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...wallets, purses, map cases, cigarette cases, tobacco pouches...bottle cases, jewelry boxes...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 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” includes note-cases, writing-cases, pen-cases, ticket-cases, needle-cases, key-cases, cigar-cases, pipe-cases, tool and jewellery rolls, shoe-cases, brush-cases, etc. In Totes, Incorporated v. United States, 18 C.I.T. 919, 865 F. Supp. 867 (1994), aff’d, 69 F.3d 495 (Fed. Cir. 1995), the Court of International Trade (CIT) held that the essential characteristics and purposes of the heading 4202 exemplars are to -3- organize, store, protect and carry various items. With respect to the broad reach of the residual provision for “similar containers” in heading 4202, by virtue of the rule of ejusdem generis, the CIT found that the rule requires only that the imported merchandise possess the essential character or purpose running through all of the enumerated exemplars. Although the pouch at issue is capable of containing several small items, it would provide its contents little protection. Notwithstanding the sturdy nature of the woven polyester fabric, there is no lining and the stitching which joins the main panels (what could be called the front, back, and bottom panels) is very weak, which allows the panels to be pulled apart with minimal stress applied. The thin drawstring does not offer a comfortable means by which to carry the pouch for any extended period of time and the pouch’s interior provides no organizational aspect. Although the pouch would adequately store contents, it lacks the essential characteristics of the exemplars of heading 4202. Heading 6307, HTSUSA, covers other made up textile articles, including dress patterns. The EN to heading 6307 indicate that the heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature, such as domestic laundry or shoe bags and similar articles. The EN suggest that the heading excludes, among other items, travel goods (suit-cases, rucksacks, etc.), shopping-bags, toilet-cases, etc., and all similar containers of heading 4202. In Headquarters Ruling Letter (HQ) 959563, issued October 5, 1998, this office classified a textile drawstring pouch (for toiletries) in subheading 4202.92.3030 (now 4202.92.3031), HTSUSA. Although similar to the subject pouch in dimensions and in its lack of pockets or fittings, that pouch was constructed with three layers of material, i.e., an exterior layer of a ribbed polyester fabric, a middle layer batting of man-made textile material, and an inner lining composed of vinyl. We found that the item was of a strong and durable construction, and that its purpose was to securely carry toiletries and protect them against breakage. (See also HQ 956719, issued July 21, 1994.) In 960757, issued August 26, 1997, two drawstring pouches similar in features and construction to the subject article were classified. The pouches were composed of a cotton/nylon woven fabric blend, and they possessed no lining nor any additional pockets or fittings. The larger of the two pouches measured -4- approximately five inches by seven inches. After finding that the constituent fabric was fairly flimsy and that the pouches would provide their contents little in the way of protection or portability, we classified the articles in subheading 6307.90.9989, HTSUSA. In light of this sample pouch’s weak construction and the lack of features which would provide protection or portability to its contents, we find that the article is classified in subheading 6307.90.9989, HTSUSA. (See also HQ 957464, issued April 18, 1995; HQ 957473, issued March 6, 1995; HQ 956234, issued November 14, 1994; HQ 956425, issued July 28, 1994; HQ 955012, issued October 28, 1993; HQ 089851, issued July 29, 1991; and 086852, issued May 10, 1990.) HOLDING: The drawstring pouch composed of satin polyester woven fabric is classified in subheading 6307.90.9989, HTSUSA, the provision for “Other made up articles, including dress patterns: Other: Other: Other, Other: Other.” The general column one duty rate is 7 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division