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HQ 950257

November 29, 1991

CLA-2 CO:R:C:T 950257 KWM


TARIFF NO.: 6307.90.9490

Mr. David A. Eisen
Siegel, Mandel & Davidson, P.C.
One Whitehall Street
New York, New York 10004

RE: Flannel bag for Mrs. Albee Figurine; Avon Products, Inc.; Textile bags; Specially shaped or fitted; Travel bag; Other made up textile articles.

Dear Mr. Eisen:

This is in response to your letter dated August 1, 1991, regarding the tariff classification of textile drawstring bags.


The articles at issue are bags made of textile material, a sample of which was enclosed with our letter. The sample bag is closed on the sides and bottom and open on the top. The opening closes by means of a drawstring sewn into the lip of the bag. The bag measures approximately 7 inches in width and 13 inches in length. It will be constructed of either 100 percent cotton or a blend of man-made fibers. According to your letter, the bag is intended for use as "retail packaging" for a ceramic figurine.


Are the textile bags at issue travel or similar bags of heading 4202, HTSUSA, or are they other made up textile articles of heading 6307, HTSUSA?


Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relevant Section or Chapter Notes.

Your letter addresses our exclusion, in prior rulings, of similar articles from heading 4202, HTSUSA. That heading provides for a number of distinct but related items. Among, them is a provision for "travel, sports and similar bags." Additional U.S. Note 1 states that:

. . . the expression "travel, sports and similar bags" means goods . . . of a kind designed for carrying clothing and other personal effects during travel, including backpacks and shopping bags . . . [but not] bottle cases and similar containers.

(Emphasis in the original). We do not consider the instant merchandise to be "travel sports and similar bags" or any other type of article similar to those of heading 4202, HTSUSA. That heading is not considered a "use" provision, nor is it strictly an eo nomine provision. In classifying goods as "similar" we look to certain factors which identify the merchandise as being ejusdem generis to the exemplars given. Travel, sports and similar bags may reasonably encompass any article which has the potential to carry "clothing and personal effects" during travel. However, we also consider other factors to narrow the scope of the subheading. In Headquarters Ruling Letter (HRL) 086852, we said that the "textile drawstring pouches" did not "possess the substantiality required of heading 4202, HTSUSA." HRL 086852 also found that the textile drawstring pouches, similar to those at issue here, were not "specially shaped or fitted" similar to other articles of heading 4202, HTSUSA. Those factors (or absence thereof) indicate an exclusion from classification in heading 4202, HTSUSA. Coupled with your assertions that the bags are not designed for use while traveling, we find that, legally, the terms of heading 4202, HTSUSA, do not include this merchandise.

Heading 6307, HTSUSA, provides for other made up textile articles. Customs has classified other bags such as these in heading 6307, HTSUSA; for example, certain shoe bags and textile pouches for purses. In many cases, bags such as these are imported with the article they will contain and are classified with that article. However, when imported separately, we believe that they are properly classified as other made up textile articles.

Ultimate purchaser

In addition to a request for tariff classification, your letter asked that we confirm the retail customer as the ultimate purchaser of the texitle bags. However, your letter did not address the provisions of 19 CFR 134.1 and the criteria contained therein for determining the "ultimate purchaser" of an article. Assuming (1) that the bags may be subject to, at most a "merely minor" manufacturing process that "leaves the identity of the imported article intact", or (2) that the bag is intended as either a "gift" with the figurine or "sold" at retail with the figurine in imported form, we concur that the retail customer is the ultimate purchaser.


The merchandise presented with your request, described as a flannel bag, is classified for in subheading 6307.90.9490, HTSUSA, as an other made up textile article, other. The applicable rate of duty is 7 percent ad valorem. There is no textile visa category associated with this classification.

Please note that the U.S. subheadings (the eight- and ten- digit breakouts) under heading 6307, HTSUSA, were amended pursuant to Presidential Proclamation 6245, dated February 6, 1991.


John A. Durant
Commercial Rulings Division

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