HQ 953177: Drawstring pouches; heading 3926; Explanatory Notes to heading 3926; heading 4202; heading 6307; Explanatory Notes to Chapter 63; HRL 086852; HRL 950604; GRI 3(b); EN(VIII) to GRI 3(b); essential character

us-cbp-cross-rulings-hq-953177HQ 953177: Drawstring pouches; heading 3926; Explanatory Notes to heading 3926; heading 4202; heading 6307; Explanatory Notes to Chapter 63; HRL 086852; HRL 950604; GRI 3(b); EN(VIII) to GRI 3(b); essential characterGuidance

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 953177

                          April 7, 1993

CLA-2 CO:R:C:T 953176  NLP

CATEGORY: Classification

TARIFF NO.: 3926.90.9090

Ms. Rosalyn Alberdi
A.J. Arango, Inc.
P.O. Box 3007
Tampa, FL 33601

RE:  Drawstring pouches; heading 3926; Explanatory Notes to
     heading 3926; heading 4202; heading 6307; Explanatory Notes
     to Chapter 63; HRL 086852; HRL 950604; GRI 3(b); EN(VIII)   
     to GRI 3(b); essential character

Dear Ms. Alberdi:

     This is in response to your letter dated August 21, 1992, on
behalf of your client, Home Shopping Network, in which you
requested the tariff classification of a drawstring pouch under
the Harmonized Tariff Schedule of the United States (HTSUS).  A
sample was submitted for our examination.

FACTS:

     The submitted sample, style no. IMPO1B3, is a pouch that is
closed on the sides and bottom and open on the top.  The opening
closes by means of a drawstring.  The bags measures approximately
4-1/2 inches by 5-1/2 inches.  It is constructed from a plastic
sheeting material and its' exterior surface is covered with man-
made fiber flock.  

ISSUE:

     Is the drawstring pouch a travel or similar bag of heading
4202, HTSUS, or an other made up textile article of heading 6307,
HTSUS, or an other article of plastics of heading 3926, HTSUS? 

LAW AND ANALYSIS:
  
     The classification of goods under the HTSUS is governed by
the General Rules of Interpretation (GRI's), taken in order.  GRI
1 provides that classification shall be determined according to
the terms of the headings 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 headings and legal notes do not
otherwise require, the remaining GRI's may be applied, taken in
order.  

     Heading 4202, HTSUS, provides for a number of distinct but
related items.  Specifically, this heading provides for the
following:

          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,
          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 plastic sheeting, of textile materials, of
          vulcanized fiber or of paperboard, or wholly or mainly
          covered with such materials. 

While drawstring pouches such as the one at issue are not
specifically provided for within the terms of the heading, they
may be included in the provision for "similar containers."

     In classifying goods as "similar" Customs considers many
factors.  We do not classify articles in heading 4202, HTSUS,
solely on the basis of their potential to contain or hold
clothing and/or personal effects.  Moreover, in Headquarters
Ruling Letter (HRL) 086852, dated May 10, 1990, we stated that
the "textile drawstring pouches" did not possess the
substantiality required of heading 4202, HTSUSA."  That ruling
also found that the textile drawstring pouches were not specially
shaped or fitted similar to other articles of heading 4202,
HTSUS.  Those factors (or absence thereof) result in an exclusion
from classification in heading 4202, HTSUS.  

     The subject pouch is made from inexpensive material, is not
specially shaped and fitted and is not durable for long term
repeated use.  It is also not designed to transport personal
belongings while traveling.  Therefore, it is our position that
this pouch is not classified in heading 4202, HTSUS.

     Heading 6307, HTSUS, provides for "[o]ther made up articles,
including dress patterns."  Legal Note 1 to Chapter 63 provides
that "[s]ubchapter 1 applies only to made up articles, of any
textile fabric."  The Harmonized Commodity Description and Coding
System Explanatory Notes (ENs) to Chapter 63 state, on page 861,
that this chapter includes:



     Under headings 63.01 to 63.07 (sub-Chapter I) made up
     textile articles of any textile fabric (woven or knitted
     fabric, felt, nonwovens, etc.) which are not more
     specifically described in other Chapters of Section XI or
     elsewhere in the Nomenclature....

The merchandise at issue is made of plastic sheeting material. 
The textile flock consists of no more than short, textile fibers
adhered onto the plastic.  Therefore, the flocked plastic
material from which the pouch is made is not a fabric within the
scope of Section XI.  Consequently, based on the relevant chapter
notes and the ENs, this pouch is not classifiable in heading
6307, HTSUS. See, HRL 950604, dated March 20, 1992, which dealt
with the classification of an inflatable travel headrest and a
matching pouch.  Both items were made of PVC sheeting with an
exterior surface of textile flock.  HRL 950604 held that the
flock was not considered to be a fabric within the scope of
Section XI and the headrest was classifiable in heading 3926,
HTSUS.  The pouch, if entered with the headrest, was classifiable
with it, pursuant to GRI 5(a). 

     Since we find no other heading which, by GRI 1, includes
this merchandise, the remaining GRI's may be applied. 
Specifically, GRI 3(b) is applicable and it provides that:

          (b)  Mixtures, composite goods consisting of different
               materials or made up of different components, and
               goods put up in sets for retail sale, which cannot
               be classified by reference to 3(a), shall be      
               classified as if they consisted of the material or
               component which gives them their essential
               character, insofar as this criterion is           
               applicable.

     Harmonized Commodity Description and Coding System
Explanatory Note (EN)(VIII) to GRI 3(b) provides, on page 4, the
following guidelines for determining the essential character of
an article:

          (VIII)  The factor which determines essential          
                  character will vary as between different kinds
                  of goods.  It may, for example, be determined  
                  by the nature of the material or component, its
                  bulk, quantity, weight or value, or by the     
                  role of a constituent material in relation to  
                  the use of the goods.

     In this case, the primary constituent materials of the pouch
are the man-made textile flocking and the plastic sheeting
material to which the flocking is adhered.  We consider the
plastic sheeting, which underlies the flock, to be the material
which constitutes the pouch's essential character.  It is the
plastic sheeting that forms the shape of the bag and gives the
bag its structure.  The flock merely provides the pouch with an
attractive outer surface.

     Heading 3926, HTSUS, provides for "[o]ther made up articles
of plastics and articles of other materials of headings 3901 to
3914."  According to the ENs to heading 3926, this heading 
covers articles, not elsewhere specified or included, of plastics
(as defined in Note 1 to the Chapter) or of other materials of
headings 39.01 to 39.14.  The subject pouch is classifiable in
heading 3926, HTSUS.  Specifically, it is classifiable in
subheading 3926.90.9090, HTSUS, which provides for "[o]ther
articles of plastics and articles of other materials of headings
3901 to 3914: [o]ther: [o]ther: [o]ther."

HOLDING:

     The drawstring pouch is classified in subheading 
3926.90.9090, HTSUS, which provides for "[o]ther articles of
plastics and articles of other materials of headings 3901 to
3914: [o]ther: [o]ther: [o]ther."  It is dutiable at the rate of
5.3 percent ad valorem.


                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division





1 cc: D.D., Tampa
1 cc: CITA
6 cc: A.D. N.Y. Seaport
1 cc: Legal Reference
1 cc: NIS Gorman
1 cc: Dick Crichton, OTO














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