CLA-2-39:RR:NC:N2:221
Ms. Courtney Cabin
Phoenix International Freight Services, Ltd.
855 IL Route 83
Bensenville, IL 60106
RE: The tariff classification of container bags from China
Dear Ms. Cabin:
In your letter dated January 4, 2007, on behalf of Coating Excellence International, you requested a tariff classification ruling.
Four samples were included with your letter and are being returned as you requested. Three of the samples are representative of a group that you describe as low density polyethylene packaging bags. One is a packaging bag for grass seed, measuring 12 inches by 10 inches, with an integral extruded closure at the top, made of metallized plastic film. One is a packaging bag for a corn supplement, measuring 9 inches by 6 inches, with an integral extruded closure at the top, made of nonmetallized plastic film. One is a packaging bag for hunt plot seed, measuring 10½ inches by 7 inches, with an open top that will be sealed after it is filled, made of nonmetallized plastic film.
The applicable subheading for the polyethylene packaging bags with integral extruded closures will be 3923.21.0019, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones): of polymers of ethylene: reclosable, with integral extruded closure: other. The rate of duty will be 3 percent ad valorem.
The applicable subheading for the polyethylene packaging bags that do not have integral extruded closures will be 3923.21.0095, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones): of polymers of ethylene: other: other. The rate of duty will be 3 percent ad valorem.
The fourth sample is described as a flexible container bag of mesh woven polypropylene. The bag is woven of strips of man-made fibers. The strips do not exceed 5 mm in width and thus meet the dimensional requirements of man-made fiber textile strips contained in Section XI, Legal Note 1(g) of the HTSUS. The bag measures 93” x 93” x 132” and has hanging/lifting straps on the top edges and a pouring spout on the top and on the bottom. You state that it can be used to package dry, flowable products such as grain, cement, and pet foods.
You suggest classification in subheading 6305.33.0010, HTSUS, which provides for sacks and bags of a kind used for the packing of goods: of man-made textile materials: other, of polyethylene strip or the like, weighing one kilogram or more. The bag fits the definition of flexible intermediate bulk containers (FIBC) found in the Subheading Explanatory Note to subheading 6305.32, HTSUS. Classification as an FIBC in subheading 6305.32.0010 is more precise and more specific than classification as sacks and bags in subheading 6305.33.0010, HTSUS.
The applicable subheading for the Flexible Intermediate Bulk Container will be 6305.32.0010, HTSUS, which provides for sacks and bags, of a kind used for the packing of goods: of man-made textile materials: flexible intermediate bulk containers, weighing one kilogram or more. The rate of duty will be 8.4% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The woven polypropylene flexible intermediate bulk container falls within textile category 669. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division