6305 - Sacks and bags, of a kind used for the packing of goods:

Heading 6305 encompasses sacks and bags specifically designed for the packing of goods. This classification is relevant for a wide array of containers used in commerce, including but not limited to, bulk bags, sacks for agricultural produce, industrial material sacks, and packaging for consumer goods. The key criterion for inclusion is the intended use as a packing receptacle for merchandise.

Distinguishing heading 6305 from its sibling categories requires an understanding of their respective scopes. Unlike headings within Chapter 01, which deal with live animals, or other chapters covering diverse manufactured goods, 6305 is strictly limited to textile-based packaging. It is essential to differentiate these packing sacks from other made-up textile articles covered elsewhere in Chapter 63, such as tarpaulins, sails, or industrial cloths, where the primary function is not the containment and transportation of other goods.

This heading is further subdivided based on the material composition of the sacks and bags. Subheadings exist to classify items made from jute or other textile bast fibers (5303), cotton, and man-made textile materials. A residual category captures sacks and bags made from any other textile materials not already specified. This material-based breakdown allows for granular classification and is crucial for determining applicable duty rates and trade statistics.