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HQ 084519

May 18, 1989

CLA-2 CO:R:C:G 084519 HP


TARIFF NO.: 6305.20.0000

Mr. Patrick D. Gill
Rode & Qualey
Attorneys at Law
295 Madison Avenue
New York, New York 10017

RE: Cotton Coin Bags from the Peoples' Republic of China

Dear Mr. Gill:

In a letter dated March 1, 1989 (NYRL 836656), the Area Director, New York Seaport, issued you a ruling letter with respect to the tariff classification of a 100 percent cotton bag of fairly insubstantial construction, with stated use by banks for transporting coins, checks and currency. In the ruling letter, the bag was classified under the provision for trunks, suitcases, and similar containers, subheading 4202.92.6000, Har- monized Tariff Schedules of the Unites States Annotated (HTSUSA).


In your letter of May 5, 1989, you request a reconsideration of this ruling. Accordingly, we have reviewed the March 1, 1989 letter and have determined that the classification of the coin bag under subheading 4202.92.6000, textile category 369 L, was incorrect. Although cash bags may have been classified under a similar provision of the Tariff Schedules of the United States (TSUS), the HTSUSA contains passages more descriptive of the merchandise at issue than those cited in the March 1, 1989 ruling. Your contention that the money bag is provided for under Subsection 6307.90.9030, HTSUSA, however, is also erroneous.


The Explanatory Notes to the HTSUSA constitute the official interpretation of the tariff at the international level. Explanatory Note 63.07 defines Heading 6307, HTSUSA, the provision for other made up textile articles, as providing for textile articles not included more specifically in other headings of Section XI. We have determined that subheading 6305.20.0000, HTSUSA, more specifically describes the cotton coin bag, and thus takes precedence over Subheading 6307.90.9030. Explanatory Note 63.05 describes this heading as covering "textile sacks and bags normally used for the packing of goods for transport, storage or sale." "These articles ... include in particular, ... mail bags...." We are of the opinion that the coin bag is ejusdem generis with the enumerated bags and sacks in the Explanatory Note. Therefore, the coin bag is "... of a kind used for the packing of goods" within the meaning of the heading.


Accordingly, the cotton coin bag is classifiable under 6305.20.0000, HTSUSA, textile category 369, as sacks and bags, of a kind used for the packing of goods, of cotton. 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, you should contact your local Customs office prior to importing the merchandise to determine the current applicability of any import restraints or requirements.

Pursuant to section 177.9, Customs Regulations (19 CFR 177.9), the ruling letter of March 1, 1989, is modified in conformity with the foregoing.


John Durant, Director
Commercial Rulings Division

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