CLA-2 CO:R:C:T 952202 PR
Mr. Sanjeev Gupta
Vinmar Inc.
523 Sam Houston Parkway East
Houston, Texas 77060
RE: Classification of laminated polypropylene bags woven from
plastic strips over 5 mm
Dear Mr. Gupta:
This is in reply to your letter of June 9, 1992, requesting
rulings on the classification of two types of bags used to pack
plastic resins. A subsequent letter of November 13, 1992,
withdrew the request for a ruling on one of the bags. Our ruling
on the remaining bag follows.
FACTS:
The sample is made from woven white polypropylene plastic
strips and has a clear plastic application, stated to be 35
microns. The woven strips in the sample are 5.5 mm wide. The
bag is stitched fully closed on both ends except for a relatively
small diagonal opening in the top. Each bag has seperate piece
of similar material, approximately 70 mm wide, stitched to the
inside of the top opening. It is called a valve piece, and forms
a chute through which material being inserted into the bag must
pass. The valve piece is also made from strips 5.6 mm wide. The
imported bags will be manufactured in India.
ISSUE:
The issue presented is whether the sample bag is
classifiable (1) under Heading 3923, Harmonized Tariff Schedule
of the United States Annotated (HTSUSA), as bags or sacks of
plastics for the conveyance or packing of goods; (2) under
heading 4602, HTSUSA, as an article made from woven plaiting
materials in sheet form provided for in heading 4601, HTSUSA; or
(3) under Heading 6305, HTSUSA, which provides for textile sacks
or bags of a kind used for the packing of goods.
-2-
LAW AND ANALYSIS:
Imported goods are classifiable according to the General
Rules of Interpretation (GRI's) of the HTSUSA. GRI 1 provides
that for legal purposes, classification shall be determined
according to the terms of the headings in the tariff and
according to any pertinent section or chapter notes.
Heading 6305 is located in Section XI, HTSUSA. Section XI
Note 1(g) provides that Section XI does not cover:
Monofilament of which any cross-sectional dimension
exceeds 1 mm or strip or the like (for example,
artificial straw) of an apparent width exceeding 5 mm,
of plastics (chapter 39), or plaits or fabrics or other
basketware or wickerwork of such monofilament or strip
(chapter 46).
In accordance with Note 1(g), the sample bag, which is made
entirely from strips over 5 mm wide, is precluded from
classification in heading 6305.
Note 1 of Chapter 46, HTSUSA, wherein heading 4602 is
located, provides:
In this chapter the expression "plaiting materials"
means materials in the state or form suitable for
plaiting, interlacing or similar processes; it includes
* * * monofilament and strip and the like of
plastics * * * but not * * * monofilament and
strip and the like of chapter 54.
Pursuant to Note 1, Chapter 46 (when read in conjunction
with Note 1(g), Section XI), plastic strips which are over 5 mm
in apparent width fall within the definition of "plaiting
materials".
However, heading 4602, HTSUSA, requires that for merchandise
to be classifiable in that heading, an article must either be
"made directly to shape" from plaiting materials, or be made up
"from articles of heading 4601". Obviously, since the bags
require some assembly and stitching, they are not "made directly
to shape". Accordingly, for heading 4602 to be applicable, the
subject bags must be made up "from articles of heading 4601".
Heading 4601 provides:
Plaits and similar products of plaiting materials,
whether or not assembled into strips; plaiting
materials, plaits and similar products of plaiting -3-
materials, bound together in parallel strands or woven, in
sheet form, whether or not being finished articles (for
example, mats, matting, screens). (Underscoring added)
Based on the foregoing, we conclude that heading 4601
describes the material from which the instant bags are
constructed--plaiting materials woven in sheet form--and,
therefore, heading 4602 is applicable to those bags.
Heading 3923, HTSUSA, which provides for articles for the
conveyance or packing of goods, of plastics, also apparently
describes the instant bag. However, Note 2(ij) to Chapter 39,
HTSUSA, wherein heading 3923 is located, specifically precludes
plaits and other articles of Chapter 46 from coverage by Chapter
39. Since the merchandise is provided for in Chapter 46, it is
not classifiable in Chapter 39 (under heading 3923).
HOLDING:
The subject bag is classifiable under the provision for
other articles made up of plaiting materials in sheet form, in
subheading 4602.90.0000, HTSUSA, with duty at the rate of 5.3
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.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division