US Customs proposes to revoke a ruling letter and treatment relating to the classification of textile jewellery pouches. US Customs has reviewed the classification of the subject merchandise and has determined that the classification was made in error. US Customs proposes to reclassify the textile jewellery pouches under subheading 6307.90.9989, HTSUS (7% duty rate), which provides for "other made up articles, including dress patterns: other: other: other". Previously, the subject jewellery pouches were classified under subheading 4202.32.9550, HTSUS (18.6% duty rate; category 871), which provides for "trunks, suitcases, vanity cases, attach?cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewellery boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre, or of paperboard, or wholly or mainly covered with such materials or with paper: handbags, whether or not with shoulder strap, including those without handle: with outer surface of sheeting of plastic or of textile materials: other: of man-made fibres".

US Customs describes the subject merchandise as three pouches that are identical, with exception to their size. The pouches measure 2" in width and 2" in length, 2 " in width and 3 " in length, and 4" in width and 5 " in length. The pouches are closed on three sides, with the remaining side open with a drawstring closure. The pouches are constructed of woven textile material that is coated on the exterior with flocking of 100% acrylic fibres. The woven fabric is 60%, by weight, of cotton fibres, and 40% of polyester fibres. The pouches are not lined and have no internal or external pockets or special fittings. The pouches' opening at the top is drawn closed when the ends of a thin, braided string are pulled in opposite directions. The intended use for these pouches is to hold jewellery.

US Customs inspected the subject pouches and examined the question of their classification under the previous ruling. US Customs found that the construction of the textile jewellery pouches is unsubstantial and would provide little in the way of protection and portability. In addition, US Customs found the constituent fabric to be fairly flimsy, as the pouches have no lining for added protection of the contents. Therefore, US Customs concluded that the pouches lace the essential characteristics of heading 4202, HTSUS, and found that the subject pouches are more appropriately classified under subheading 6307.90.9989, HTSUS. As a result of the proposed tariff reclassification of the textile jewellery pouches, the duty rate will decrease from 18.6% to 7%.