CLA-2-63:OT:RR:NC:N3:351
Jeremy Bloch
Dell Will Customs Brokers
26480 Northline Commerce Dr.
Taylor, MI 48180
RE: The tariff classification of sacks and an FIBC from Canada
Dear Mr. Bloch:
This replaces Ruling Number N255519, dated July 25, 2014, which contained a clerical error. We used an incorrect statistical suffix for samples 3 and 4. A complete corrected ruling follows.
In your undated letter received in our office on July 23, 2014, you requested a tariff classification ruling on behalf of your client, Jakeco Holdings, Inc., of Saskatoon, Alberta, Canada.
You submitted five samples of commercial packing bags, labeled numerically 1 through 5. All will be returned, although some were damaged in our examination.
All of the bags are woven of polypropylene strips. The strips meet the dimensional requirements of textile strips contained in Section XI, Legal Note 1(g), Harmonized Tariff Schedule of the United States (HTSUS). According to the terms of Legal Note 1 to Chapter 54, HTSUS, such strips are not to be considered a man-made fiber. The fabrics woven from the strips are textile fabrics for tariff classification purposes.
Sample 1 measures 40” long x 21”. The strips are dyed green and the bag is printed with the name, address and logo of the end user. The top is open for filling.
Sample 2 measures 36” x 22-1/2”. It is white with product information printed in black. The top is open for filling.
The applicable subheading for samples 1 and 2 will be 6305.33.0080, HTSUS, which provides for sacks and bags of a kind used for the packing of goods: Of man-made textile materials: Other, of polyethylene or polypropylene strip or the like: Other. The rate of duty will be 8.4% ad valorem.
Sample 3 measures 28-1/2” x 16-1/2”. Sample 4 measures 40” x 21”. Both have an outer laminated ply of plastics sheeting, specifically, according to your letter, biaxially-oriented polypropylene (BOPP). In both cases, the sheeting is printed with three or more colors. Both bags are open at the top.
The applicable subheading for samples 3 and 4 will be 6305.33.0040, HTSUS, which provides for sacks and bags, of a kind used for the packing of goods, other, of polyethylene or polypropylene strip or the like, other: weighing less than 1 kg., with an outer laminated ply of plastics sheeting. The rate of duty will be 8.4% ad valorem.
Samples 3 and 4 may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).
Sample 5 is a flexible intermediate bulk container (FIBC) that contains a separate but sewn-in liner of plastic sheeting. The liner is specifically made and shaped to fit inside the FIBC. The FIBC with the fitted plastic liner would be considered a composite good for tariff purposes, with the essential character imparted by the FIBC. General Rule of Interpretation 3(b), HTSUS, noted. You state that some FIBCs will be imported without the liner.
The FIBC measures 35” square x 50” deep and weighs in excess of one kilogram. It has reinforcing and lifting straps of webbed fabric that are 3” wide. At the top there is a cover that is gathered and tied shut with sewn-on straps.
The bag fits the definition of flexible intermediate bulk containers found in the Subheading Explanatory Note to subheading 6305.32, HTSUS. The applicable subheading for the flexible intermediate bulk container, with or without the liner, 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/.
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 Mitchel Bayer at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division