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HQ 952755


December 30, 1992

CLA-2 CO:R:C:T 952755 CAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9986

Ms. Betsy Abel
Eco-Container Corporation
14651 Ventura Blvd., 3rd Floor
Sherman Oaks, CA 91403

RE: Classification of a sachet bag, wine bag, and coffee bags; jute bags; Heading 6305; Heading 6307

Dear Ms. Abel:

This ruling is in response to your letter of September 4, 1992, requesting a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples were submitted for examination.

FACTS:

Sample 1, a drawstring coffee bag, is constructed of 100% woven jute fabric, measures 6"x8", and is imprinted with color on both sides. This bag will be used for packaging various goods, including: coffee, rice, popcorn, and children's toys.

Sample 2, a coffee bag with a velcro closure, is made of 100% woven jute fabric, measures 6"x6", and is imprinted on both sides with the words, "Gevalia Kaffe Import Service." This merchandise will be used for packaging food and other goods such as: coffee, popcorn, candy, and toys.

Sample 3, a wine bag, is constructed of 100% woven jute fabric, measures 8" x 16", and is imprinted with color on both sides. This bag will be used for the packaging of wine and other beverages.

Sample 4, a sachet bag, is constructed of 100% woven jute fabric, measures 3.75"x7", and has no means of closure. This bag will be used for packaging potpourri, floral scents, and small toiletry bottles.

ISSUE:

Whether the merchandise in question is classifiable under Heading 6305, HTSUSA, which provides for sacks and bags, of a kind used for packing of goods, or Heading 6307, HTSUSA, which provides for other made up articles?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's, taken in order.

The articles in question are potentially classifiable under two distinct headings. One such heading is Heading 6305, HTSUSA, and the other possible heading is Heading 6307, HTSUSA.

Heading 6305, HTSUSA, provides for sacks and bags, of a kind used for the packing of goods. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding, are the official interpretation of the tariff at the international level. The EN state in pertinent, part:

This heading covers textile sacks and bags of a kind normally used for the packing of goods for transport, storage or sale.

These articles, which vary in size and shape, include in particular coal, grain, flour, potato, coffee or similar sacks, mail bags, and small bags of the kind used for sending samples of merchandise by post. The heading also includes such articles as tea sachets.

Articles classifiable under Heading 6305, HTSUSA, are of the class or kind of merchandise used to carry commercial goods usually transported in bulk. See Headquarters Ruling Letter (HRL) 951539 dated July 9, 1992, which discussed the classification of bulk bags under Heading 6305, HTSUSA. See also, HRL 088453 dated May 2, 1991, which determined that bulk bags used to pack goods for transport, storage or sale was properly classifiable under Heading 6305, HTSUSA.

The instant articles are to be utilized to package various goods, including coffee, wine, and floral scents. It is important to note that the subject bags are not being used to transport, store or sale bulk commercial items. Instead, the subject items are used as a packaging for the sale of goods to consumers at retail. In essence, the instant articles become a part of the retail item being sold. Consequently, the articles at issue are not classifiable under Heading 6305, HTSUSA.

Heading 6307, HTSUSA, is a residual provision that provides for other made up textile articles not specifically provided for elsewhere in the tariff. The articles in question are made up textile articles not properly classifiable elsewhere in the tariff. Therefore, the instant articles are classifiable under Heading 6307, HTSUSA.

HOLDING:

Based on the foregoing, the articles in question are classifiable under subheading 6307.90.9986, HTSUSA, which provides for other made up articles. The applicable rate of duty is 7 percent ad valorem.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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