HQ 0083259 - Sweater and Shoe Utility Bags - United States International Trade Commision Rulings

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HQ 083259

January 25, 1990

CLA-2 CO:R:C:G 083259 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304, 6307.90.9050

Mr. Samuel Zekser
Sobel Shipping Co., Inc.
170 Broadway
Suite 1501
New York, NY 10038

RE: Sweater and Shoe Utility Bags

Dear Mr. Zekser:

This is in reply to your letter dated October 3, 1988, to our New York office, on behalf of Organize-it-All, Inc., (OIA), in which you requested a ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Two samples were submitted with your request.

FACTS:

The articles in question are two hanging storage bags from Taiwan made of 100 percent woven nylon fabric. The bags are either hung up in closets or used with metal shelving. One (style 820) measures 48 inches long by 12 inches deep by 12 inches wide, and is designed to store sweaters, hats, handbags and similar articles. The other (style 815) is 50 inches long by 12 inches deep by 5 1/2 inches wide, and is designed to hold shoes.

ISSUE:

Whether the storage bags are other furnishing articles of heading 6304, HTSUSA, or other made up articles of heading 6307, HTSUSA.

LAW AND ANALYSIS:

Articles are classified under the HTSUSA in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of articles is determined according to the terms of the headings and any relative section or chapter notes and, provided the headings or notes do not otherwise require, according to the remaining GRIs taken in order.

Heading 6304, HTSUSA, covers other furnishing articles, excluding those of heading 9404. The Explanatory Notes, which constitute the official interpretation of the Harmonized System at the international level describe other furnishing articles of heading 6304 as including such items as wall hangings and textile furnishings for ceremonies, bedspreads, cushion covers, antimacassars, curtain loops and valances. It is Customs' view that the storage bags are not of a class or kind with the above. Consequently, the OIA garment bags are not classifiable in heading 6304, HTSUSA.

Heading 6307, HTSUSA, covers other made up (textile) articles, including dress patterns. With regard to heading 6307, the Explanatory Notes state in pertinent part that:

This heading covers other made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature.

It includes, in particular:

(6) Garment bags (portable wardrobes) other than those of heading 42.02.

Heading 4202, HTSUSA, covers, inter alia, trunks, suitcases, briefcases, and sports bags, i.e., containers which are designed to transport other articles. However, the OIA portable wardrobes are designed to store, rather than transport, various articles of footwear and apparel. The articles in question are not garment bags of heading 4202; therefore, they are classifiable in heading 6307, HTSUSA.

HOLDING:

The storage bags at issue are classifiable in subheading 6307.90.9050, under the provision for other made up articles..., other, other, and are dutiable at a rate of 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, 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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