Textile jewelry pouches; subheading 6307.90.9986, HTSUSA

HQ 951838 August 11, 1992 CLA-2 CO:R:C:T 951838 jb CATEGORY: Classification TARIFF NO.: 6307.90.9986 Richard L. Huffman, Esquire Baden Kramer Huffman Brodsky & Go, P.C. 20 Broad Street New York, NY 10005 RE: Textile jewelry pouches; subheading 6307.90.9986, HTSUSA Dear Mr. Huffman: This is in response to your letter, on behalf of your client, the Jewelry Box Corporation of America, dated April 17, 1992, regarding the classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of textile jewelry pouches. Samples were provided to this office for examination. FACTS: The submitted samples consist of four pouches composed of a textile woven fabric coated on the outside surface with a textile flocking. The pouches are closed on three sides; the remaining side is open and has a drawstring closure. The pouches measure: two inches by 3.5 inches, 2.75 inches by 3.625 inches, 3.75 inches by 4.25 inches, and four inches by 4.25 inches. The pouches are manufactured in Taiwan for shipment to the United States. You claim that these pouches are given by the sellers of jewelry and other fine small items (such as pens) to purchasers, to carry the jewelry from the seller's store to the purchaser's residence. ISSUE: Whether the pouches are classified in heading 6305, HTSUSA, which provides for sacks and bags, of a kind used for the packing of goods, or in headings 6307, HTSUSA, which provides for other made up articles? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI) taken in order. The GRI require that classification be determined according to the terms of headings and any relative section or chapter notes, taken in order. In the event that the goods cannot be classified solely on the basis of GRI 1, the remaining GRI will be applied, taken in order. 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), while not legally binding, constitute the official interpretation of the Harmonized System at the international level. It has been the practice of the Customs Service to follow, whenever possible, those terms when interpreting the HTSUSA. The EN to heading 6305 state: 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. It is clear from the EN and the wording of the heading itself that the articles classified under heading 6305 are of the type used for commercial merchandise being transported or stored for sale, usually in bulk. The purpose of the subject pouches is to provide a convenient "carrying case" for jewelry or fine items. They are not articles employed for the packing of goods. Similar merchandise was the subject of HQ 089851, dated July 29, 1991, which classified the articles under heading 6307, HTSUSA, without any consideration under heading 6305, HTSUSA. You claim that though HQ 086116, dated December 15, 1989, determined that similar merchandise was classified under subheading 6307.90.9050, HTSUSA, the HTSUSA has been changed since that ruling, and that the correct subheading is now 6305.90.00, HTSUSA. Though you are correct in the statement that some of the statistical provisions of the HTSUSA have been changed, those changes neither affect nor change the heading under which this merchandise must be classified. Heading 6307, HTSUSA, provides for other made up textile articles. This serves as an alternative heading, i.e., a "basket" provision, intended to classify merchandise not provided for in other headings of the tariff. As such, the subject merchandise is classified under subheading 6307.90.9986, HTSUSA, as an other made up article. HOLDING: The submitted textile jewelry pouches are classifiable under subheading 6307.90.9986, HTSUSA, which provides for other made up articles... other: other: other, other. 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, your client should contact the local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division