CLA-2-63:OT:RR:NC:TA:351
John Blevins
International Leader
Logistics and Customer Operations
Owens Corning Sales LLC
One Owens Corning Parkway
Toledo, OH 43659
RE: The tariff classification of a sack from China or Canada
Dear Mr. Blevins:
In your undated letter received in our office on Jan. 29, 2010, you requested a tariff classification ruling.
The submitted sample is a sack made of woven polypropylene strips. Our examination reveals that the strips do not exceed 5 mm in apparent width. The strips meet the dimensional requirements of textile strips contained in Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTSUS). We note that you state that the strips exceed 5 mm in apparent width.
The sack is a cut-to-length tube sewn closed on one end. You state that dimensions will vary between 105” and 124” in circumference and between 52” and 69” in length; the sample we have is 3’ wide x 5’ long in its flattened state and weighs approximately 290 grams. The fabric has been coated on one side by a clear coating; this construction is considered a textile fabric for tariff purposes.
The sack will be used to package your company’s products (insulation batts and rolls) in a compressed manner allowing for easier inventory management and handling.
If, in its condition as entered, the sack is constructed of strips that do not exceed 5 mm in apparent width, the applicable subheading for the sack will be 6305.33.0050, 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.
If, in its condition as entered, the sack is constructed of strips that do exceed 5 mm in apparent width the applicable subheading for the sack will be 4602.90.0000, HTSUS, which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: other (than of vegetable materials). The rate of duty will be 3.5% ad valorem.
You state that you believe the sack is classified in subheading 3923.29.0000, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones): of other plastics. However, as stated above, the sack is either a textile article or an article of plaiting materials, but it is not a plastic article and thus cannot be classified in heading 3923. Please note that Chapter 39 Legal Note 2(n) excludes plaits, wickerwork or other articles of chapter 46 from any of the provisions of Chapter 39, while Chapter 39 Legal Note 2(p) excludes goods of Section XI (textiles and textile articles) from any of the provisions of Chapter 39.
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 (646) 733-3102.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division