HQ 083259: Sweater and Shoe Utility Bags

us-cbp-cross-rulings-hq-083259HQ 083259: Sweater and Shoe Utility BagsGuidance

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.


                            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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