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Request for reconsideration and revocation of NY G83311; Textile bags with drawstrings imported from China; Other made up articles, Heading 6307; Not Heading 4202, HTSUSA

U.S. Customs and Border Protection · CROSS Database · 4 HTS codes referenced

Summary

Request for reconsideration and revocation of NY G83311; Textile bags with drawstrings imported from China; Other made up articles, Heading 6307; Not Heading 4202, HTSUSA

Ruling Text

HQ W964711 April 2, 2002 CLA-2 RR:CR:TE 964711 ASM CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Marty Langtry Management Consultant TowerGroup International 1114 Tower Lane Bensenville, IL 60106 RE: Request for reconsideration and revocation of NY G83311; Textile bags with drawstrings imported from China; Other made up articles, Heading 6307; Not Heading 4202, HTSUSA Dear Ms. Langtry: This is in response to your letter, on behalf of Home Products International requesting reconsideration of Customs New York Ruling (NY) G83311 which involved the classification of textile bags under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). We have reviewed this ruling and determined that the classification provided for this merchandise is incorrect. This ruling revokes NY G83311 by providing the correct classification for the subject textile bags with drawstrings. Samples have been submitted and reviewed by this office. Pursuant to section 625(c), Tariff Act of 1930, as amended (19 U.S.C. 1625(c)), notice of the proposed revocation of NY G83311 was published on February 27, 2002, in the Customs Bulletin, Volume 36, Number 9. No comments were received in response to this notice. FACTS: The subject articles are advertised as laundry bags and identified under the following style numbers and names as follows: 12-120-04, “CarryAll Cloth Laundry Bag” 12-120-07, “CarryAll Cloth Laundry Bag” 12-120-73, “Pack ’n Pouch Specialty Bag” 12-120-72, “Bag’n Carry” - 2 - The sample identified as “CarryAll Cloth Laundry Bag” (12-120-04; 12-120-07) are 19 inches x 30 inches and constructed of lightweight woven fabric of 65 percent polyester, 35 percent cotton. These articles are composed of two panels which have been attached by one bottom seam and two side seams. Overlock stitching secures an open hem at the top. A single cord with a plastic “Cordlock”TM has been threaded through the top hem. The article identified as the “Pack n’ Pouch Specialty Bag”TM (12-120-73) is 24 inches x 36 inches and constructed of a mesh fabric of 100 percent polyester. This article is composed of two panels which have been attached by one bottom seam and two side seams. A large zippered mesh pouch (approx. 13 inches high x 15 inches wide) has been sewn onto the front. Overlock stitching secures an open hem at the top. A single cord with a plastic “Cordlock”TM has been threaded through the top hem. A single carrying strap has been securely sewn to the back of the bag. The “Bag n’ Carry”TM (12-120-72) is 22 inches x 32 inches. The top two thirds of the article is constructed of 100 percent polyester mesh fabric. This article is composed of two panels which have been attached by one bottom seam and two side seams. The bottom one-third portion of the article is constructed of 100 percent woven nylon fabric. In addition, the top hem is composed of the same woven fabric. Overlock stitching secures an open hem at the top. A single cord with a plastic “Cordlock”TM has been threaded through the top hem. In NY G83311, dated November 2, 2000, all four of the subject articles identified as style numbers 12-120-04, 12-120-07, 12-120-73, 12-120-72, were classified as containers under subheading 4202.92.3031, HTSUSA. The quota category for this provision is 670. ISSUE: What is the proper classification for the merchandise? LAW AND ANALYSIS: Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRI may then be applied. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute - 3 - the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). Heading 4202, HTSUSA, specifically covers various cases and containers, and provides as follows: Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber, or of paperboard, or wholly or mainly covered with such materials or with paper. Additional U.S. Notes to Chapter 42 state, in relevant part: “1. For the purposes of heading 4202, the expression ‘travel, sports and similar bags’ means goods, other than those falling in subheadings 4202.11 through 4202.39, of a kind designed for carrying clothing and other personal effects during travel…”. The EN to 4202 indicates that the heading covers only the articles specifically named and similar containers. We note that “laundry bags” are not specifically named in heading 4202, HTSUSA. Accordingly, we must determine whether they are similar to the travel or sports bags specified in 4202. However, in order to classify the subject goods as “similar” under 4202, HTSUSA, we must look to factors, which would identify the merchandise as being ejusdem generis (of a similar kind) to those specified in the provision. In the case of Totes, Inc. v. United States, 18 CIT 919, 865 F. Supp. 867(1994), aff’d. 69 F. 3d 495 (1995), the Court of Appeals stated as follows: As applicable to classification cases, ejusdem generis requires that the imported merchandise possess the essential characteristics or purposes that unite the articles enumerated eo nomine [by name] in order to be classified under the general terms. - 4 - In classifying goods under the residual provision of “similar containers” of 4202, HTSUSA, the Court of Appeals affirmed the trial court’s decision and found that the rule of ejusdem generis requires only that the imported merchandise share the essential character or purpose running through all the containers listed eo nomine in heading 4202, HTSUSA., i.e., “…to organize, store, protect and carry various items.” The subject merchandise does not have the capability to protect clothing or other essential items during travel. Each bag is constructed of relatively lightweight material with two of the bags having see-through mesh panels. The mesh bags would be especially susceptible to snags, frays, and tears. One of the mesh bags has a single carry strap; however, this single feature is insufficient to render the bag suitable for travel or sports use. Each of the bags has a single drawstring closure, which is impractical for extended travel because the excess drawstring loop could easily drag or catch. Furthermore, such a drawstring closure fails to completely secure the contents of the bag; small items could slip through the opening. Thus, it is Customs determination that none of these bags are ejusdem generis to the travel or sports bags of heading 4202, HTSUSA. The subject bags are distinct from the drawstring bags of HQ 963575, dated October 12, 1999, wherein various textile bags identified as “stuff sacks” were classified as “travel… and similar bags” under subheading 4202.92.3031, HTSUSA. The bags in HQ 963575 featured waterproof fabric, zippers, a handle, and a protective interior flap to secure the drawstring closure. Furthermore, these bags were specifically designed and advertised to organize, store, protect and carry sleeping bags and other essentials during camping trips. Inasmuch as the articles now in question are not classifiable under heading 4202, HTSUSA, they would not be precluded from classification in 6307, HTSUSA, pursuant to the EN for 6307 that excludes: “(b) Travel goods …and all similar containers of heading 42.02.” The EN to 6307 further specifies that the heading particularly includes: “(5) Domestic laundry… bags.” The Webster’s New Collegiate Dictionary (1979) defines “laundry” as “clothes or linens that have been or are to be laundered.” The definition for “launder” or ”laundered” is “to wash (as clothes) in water: to make ready for use by washing and ironing: to wash or wash and iron clothing or household linens.” The term “bag” is defined as a “flexible container that may be closed for holding, storing, or carrying something.” Thus, it would follow that a “laundry bag” is a type of flexible container, with a closure, used to hold clothes or linens for laundering purposes. Webster’s dictionary defines “domestic” as “of or relating to the household or the family.” - 5 - The subject merchandise consists of woven/mesh bags of a size and shape suited for domestic use and intended to contain clothes or linens for laundering purposes. In the instant case, all four bags are advertised, packaged, promoted and intended for use as domestic laundry bags. The packaging clearly identifies the article as a “laundry bag.” The packaging also demonstrates the use of the item by displaying a picture of the bag, packed with towels, sheets, clothing, and a container of laundry detergent. Customs has previously ruled that such textile bags with drawstrings are classifiable under heading 6307, HTSUSA, as “Other made up articles.” In Headquarters Ruling (HQ) 954948, dated October 28, 1993, a textile bag with drawstring comprised of a lightweight cotton fabric with an intended use of packaging and transporting covered candy at retail, was classified as an other made-up article in subheading 6307.90.9986, HTSUSA. In reaching this decision, Customs noted that drawstring pouches of insubstantial construction, which are not specially shaped or fitted to contain specific merchandise, are not similar to the containers enumerated in heading 4202, HTSUSA. See HQ 953177, dated April 7, 1993; HQ 953176, dated March 16, 1993; HQ 088411, dated April 23, 1991; HQ 086852, dated May 10, 1990. HOLDING: NY G83311 is hereby revoked. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. The subject merchandise is correctly classified in subheading, 6307.90.9889, HTSUSA, which provides for, “Other made up articles, including dress patterns: Other: Other: Other, Other, Other.” The general column one duty rate 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 CLA-2: RR:CR:TE 964711 ASM 964712 ASM U.S. CUSTOMS SERVICE GENERAL NOTICE 19 CFR PART 177 PROPOSED REVOCATION OF RULING LETTER AND TREATMENT RELATING TO THE CLASSIFICATION OF TEXTILE BAGS WITH DRAWSTRINGS AGENCY: U.S. Customs Service, Department of the Treasury ACTION: Notice of proposed revocation of two ruling letters and treatment relating to the classification of textile bags with drawstrings. SUMMARY: Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub.L. 103-182, 107 Stat. 2057), this notice advises interested parties that Customs intends to revoke two ruling letters relating to the tariff classification of textile bags with drawstrings under the Harmonized Tariff Schedule of the United States (HTSUS), and to revoke any treatment previously accorded by the Customs Service to substantially identical merchandise. Comments are invited on the correctness of the proposed action. DATE: Comments must be received on or before (30 days from the date of publication of notice in the Customs Bulletin). ADDRESS: Written comments (preferably in triplicate) are to be addressed to U.S. Customs Service, Office of Regulations and Rulings, Attention: Regulations Branch, 1300 Pennsylvania Avenue N.W., Washington, D.C. 20229. Comments submitted may be inspected at the same address during regular business hours. FOR FURTHER INFORMATION CONTACT: Ann Segura Minardi, Textile Branch, (202) 927-1009. - 2 - SUPPLEMENTARY INFORMATION: Background On December 8, 1993, Title VI, (Customs Modernization), of the North American Free Trade Agreement Implementation Act (Pub.L. 103-182, 107 Stat. 2057), (hereinafter “Title VI”), became effective. Title VI amended many sections of the Tariff Act of 1930, as amended and related laws. Two new concepts, which emerge from the law, are “informed compliance” and “shared responsibility.” These concepts are premised on the idea that in order to maximize voluntary compliance with Customs laws and regulations, the trade community needs to be clearly and completely informed of its legal obligations. Accordingly, the law imposes a greater obligation on Customs to provide the public with improved information concerning the trade community’s responsibilities and rights under the Customs and related laws. In addition, both the trade and Customs share responsibility in carrying out import requirements. For example, under section 484 of the Tariff Act of 1930, as amended, (19 U.S.C. section 1484) the importer of record is responsible for using reasonable care to enter, classify and value imported merchandise, and provide any other information necessary to enable Customs to properly assess duties, collect accurate statistics and determine whether any other applicable legal requirement is met. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI, this notice advises interested parties that Customs intends to revoke two ruling letters pertaining to the tariff classification of textile bags with drawstrings. Although in this notice, Customs is specifically referring to two New York Rulings (NY) G83311 dated November 2, 2000, and NY G83306 dated November 2, 2000, this notice covers any rulings on this merchandise that may exist but have not been specifically identified. Customs has undertaken reasonable efforts to search existing databases for rulings in addition to the two identified. No further rulings have been found. Any party who has received an interpretive ruling or decision (i.e., ruling letter, internal advice memorandum or decision or protest review decision) on the merchandise subject to this notice, should advise Customs during this comment period. Similarly, pursuant to section 625(c)(2), Tariff Act of 1930 (19 U.S.C. 1625(c)(2)), as amended by section 623 of Title VI, Customs intends to revoke any treatment previously accorded by Customs to substantially identical transactions. This treatment may, among other reasons, be the result of the importer’s reliance on a ruling issued to a third party, Customs personnel applying a ruling of a third party to importations of the same or similar merchandise, or the importer’s or Customs previous interpretation of the Harmonized Tariff Schedule of the United States (HTSUS). Any person involved - 3 - in substantially identical transactions should advise Customs during this notice period. An importer’s failure to advise Customs of substantially identical transactions or of a specific ruling not identified in this notice, may raise the rebuttable presumption of lack of reasonable care on the part of the importer or his agents for importations of merchandise subsequent to the effective date of the final notice. In NY G83311, Customs ruled that all four of the subject articles identified as style numbers 12-120-04, 12-120-07, 12-120-73, 12-120-72, were classified under subheading 4202.92.3031, HTSUSA. This ruling letter is set forth as “Attachment A” to this document. Since the issuance of this ruling, Customs has reviewed the classification of these items and has determined that the cited ruling is in error. We have determined that all four articles are correctly classified in subheading, 6307.90.9889, HTSUSA, which provides for, “Other made up articles, including dress patterns: Other: Other: Other, Other, Other.” In NY G83306, Customs ruled that the subject articles identified as style numbers 12-116, 12-120, were classified under subheading 4202.92.3031, HTSUSA. This ruling letter is set forth as “Attachment B” to this document. Since the issuance of this ruling, Customs has reviewed the classification of these items and has determined that the cited ruling is in error. We have determined that the articles are correctly classified in subheading, 6307.90.9889, HTSUSA, which provides for, “Other made up articles, including dress patterns: Other: Other: Other, Other, Other.” Pursuant to 19 U.S.C. 1625(c)(1), Customs intends to revoke NY G83311 and NY G83306, and any other ruling not specifically identified, to reflect the proper classification of the merchandise pursuant to the analysis set forth in Headquarters Ruling Letter (HQ) 964711 (see “Attachment C” to this document) and 964712 (see “Attachment D” to this document). Additionally, pursuant to 19 U.S.C. 1625(c)(2), Customs intends to revoke any treatment previously accorded by the Customs Service to substantially identical merchandise. Before taking this action, consideration will be given to any written comments timely received. Dated: John Durant, Director Commercial Rulings Division [Attachments] HQ 964711 CLA-2 RR:CR:TE 964711 ASM CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Marty Langtry Management Consultant TowerGroup International 1114 Tower Lane Bensenville, IL 60106 RE: Request for reconsideration and revocation of NY G83311; Textile bags with drawstrings imported from China; Other made up articles, Heading 6307; Not Heading 4202, HTSUSA Dear Ms. Langtry: This is in response to your letter, on behalf of Home Products International requesting reconsideration of Customs New York Ruling (NY) G83311 which involved the classification of textile bags under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). We have reviewed this ruling and determined that the classification provided for this merchandise is incorrect. This ruling revokes NY G83311 by providing the correct classification for the subject textile bags with drawstrings. Samples have been submitted and reviewed by this office. Pursuant to section 625(c), Tariff Act of 1930, as amended (19 U.S.C. 1625(c)), notice of the proposed revocation of NY G83311 was published on February 27, 2002, in the Customs Bulletin, Volume 36, Number 9. No comments were received in response to this notice. FACTS: The subject articles are advertised as laundry bags and identified under the following style numbers and names as follows: 12-120-04, “CarryAll Cloth Laundry Bag” 12-120-07, “CarryAll Cloth Laundry Bag” 12-120-73, “Pack ’n Pouch Specialty Bag” 12-120-72, “Bag’n Carry” - 2 - The sample identified as “CarryAll Cloth Laundry Bag” (12-120-04; 12-120-07) are 19 inches x 30 inches and constructed of lightweight woven fabric of 65 percent polyester, 35 percent cotton. These articles are composed of two panels which have been attached by one bottom seam and two side seams. Overlock stitching secures an open hem at the top. A single cord with a plastic “Cordlock”TM has been threaded through the top hem. The article identified as the “Pack n’ Pouch Specialty Bag”TM (12-120-73) is 24 inches x 36 inches and constructed of a mesh fabric of 100 percent polyester. This article is composed of two panels which have been attached by one bottom seam and two side seams. A large zippered mesh pouch (approx. 13 inches high x 15 inches wide) has been sewn onto the front. Overlock stitching secures an open hem at the top. A single cord with a plastic “Cordlock”TM has been threaded through the top hem. A single carrying strap has been securely sewn to the back of the bag. The “Bag n’ Carry”TM (12-120-72) is 22 inches x 32 inches. The top two thirds of the article is constructed of 100 percent polyester mesh fabric. This article is composed of two panels which have been attached by one bottom seam and two side seams. The bottom one-third portion of the article is constructed of 100 percent woven nylon fabric. In addition, the top hem is composed of the same woven fabric. Overlock stitching secures an open hem at the top. A single cord with a plastic “Cordlock”TM has been threaded through the top hem. In NY G83311, dated November 2, 2000, all four of the subject articles identified as style numbers 12-120-04, 12-120-07, 12-120-73, 12-120-72, were classified as containers under subheading 4202.92.3031, HTSUSA. The quota category for this provision is 670. ISSUE: What is the proper classification for the merchandise? LAW AND ANALYSIS: Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRI may then be applied. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute - 3 - the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). Heading 4202, HTSUSA, specifically covers various cases and containers, and provides as follows: Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber, or of paperboard, or wholly or mainly covered with such materials or with paper. Additional U.S. Notes to Chapter 42 state, in relevant part: “1. For the purposes of heading 4202, the expression ‘travel, sports and similar bags’ means goods, other than those falling in subheadings 4202.11 through 4202.39, of a kind designed for carrying clothing and other personal effects during travel…”. The EN to 4202 indicates that the heading covers only the articles specifically named and similar containers. We note that “laundry bags” are not specifically named in heading 4202, HTSUSA. Accordingly, we must determine whether they are similar to the travel or sports bags specified in 4202. However, in order to classify the subject goods as “similar” under 4202, HTSUSA, we must look to factors, which would identify the merchandise as being ejusdem generis (of a similar kind) to those specified in the provision. In the case of Totes, Inc. v. United States, 18 CIT 919, 865 F. Supp. 867(1994), aff’d. 69 F. 3d 495 (1995), the Court of Appeals stated as follows: As applicable to classification cases, ejusdem generis requires that the imported merchandise possess the essential characteristics or purposes that unite the articles enumerated eo nomine [by name] in order to be classified under the general terms. - 4 - In classifying goods under the residual provision of “similar containers” of 4202, HTSUSA, the Court of Appeals affirmed the trial court’s decision and found that the rule of ejusdem generis requires only that the imported merchandise share the essential character or purpose running through all the containers listed eo nomine in heading 4202, HTSUSA., i.e., “…to organize, store, protect and carry various items.” The subject merchandise does not have the capability to protect clothing or other essential items during travel. Each bag is constructed of relatively lightweight material with two of the bags having see-through mesh panels. The mesh bags would be especially susceptible to snags, frays, and tears. One of the mesh bags has a single carry strap; however, this single feature is insufficient to render the bag suitable for travel or sports use. Each of the bags has a single drawstring closure, which is impractical for extended travel because the excess drawstring loop could easily drag or catch. Furthermore, such a drawstring closure fails to completely secure the contents of the bag; small items could slip through the opening. Thus, it is Customs determination that none of these bags are ejusdem generis to the travel or sports bags of heading 4202, HTSUSA. The subject bags are distinct from the drawstring bags of HQ 963575, dated October 12, 1999, wherein various textile bags identified as “stuff sacks” were classified as “travel… and similar bags” under subheading 4202.92.3031, HTSUSA. The bags in HQ 963575 featured waterproof fabric, zippers, a handle, and a protective interior flap to secure the drawstring closure. Furthermore, these bags were specifically designed and advertised to organize, store, protect and carry sleeping bags and other essentials during camping trips. Inasmuch as the articles now in question are not classifiable under heading 4202, HTSUSA, they would not be precluded from classification in 6307, HTSUSA, pursuant to the EN for 6307 that excludes: “(b) Travel goods …and all similar containers of heading 42.02.” The EN to 6307 further specifies that the heading particularly includes: “(5) Domestic laundry… bags.” The Webster’s New Collegiate Dictionary (1979) defines “laundry” as “clothes or linens that have been or are to be laundered.” The definition for “launder” or ”laundered” is “to wash (as clothes) in water: to make ready for use by washing and ironing: to wash or wash and iron clothing or household linens.” The term “bag” is defined as a “flexible container that may be closed for holding, storing, or carrying something.” Thus, it would follow that a “laundry bag” is a type of flexible container, with a closure, used to hold clothes or linens for laundering purposes. Webster’s dictionary defines “domestic” as “of or relating to the household or the family.” - 5 - The subject merchandise consists of woven/mesh bags of a size and shape suited for domestic use and intended to contain clothes or linens for laundering purposes. In the instant case, all four bags are advertised, packaged, promoted and intended for use as domestic laundry bags. The packaging clearly identifies the article as a “laundry bag.” The packaging also demonstrates the use of the item by displaying a picture of the bag, packed with towels, sheets, clothing, and a container of laundry detergent. Customs has previously ruled that such textile bags with drawstrings are classifiable under heading 6307, HTSUSA, as “Other made up articles.” In Headquarters Ruling (HQ) 954948, dated October 28, 1993, a textile bag with drawstring comprised of a lightweight cotton fabric with an intended use of packaging and transporting covered candy at retail, was classified as an other made-up article in subheading 6307.90.9986, HTSUSA. In reaching this decision, Customs noted that drawstring pouches of insubstantial construction, which are not specially shaped or fitted to contain specific merchandise, are not similar to the containers enumerated in heading 4202, HTSUSA. See HQ 953177, dated April 7, 1993; HQ 953176, dated March 16, 1993; HQ 088411, dated April 23, 1991; HQ 086852, dated May 10, 1990. HOLDING: NY G83311 is hereby revoked. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. The subject merchandise is correctly classified in subheading, 6307.90.9889, HTSUSA, which provides for, “Other made up articles, including dress patterns: Other: Other: Other, Other, Other.” The general column one duty rate 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

Related Rulings for HTS 4202.11

Other CBP classification decisions referencing the same tariff code.