CLA-2-63:OT:RR:NC:N3:351
Ms. Jonathan Brazee
1958
925 Cascade Light Avenue
North Las Vegas, NV 89031
RE: The tariff classification of a woven polypropylene sack from Thailand
Dear Ms. Brazee:
In your letter dated January 1, 2017, you requested a tariff classification ruling.
You submitted samples of two cement valve sacks, also called pasted bottom valve sacks. Both come under the brand name of AD*STAR®. Both samples were sent to the Customs and Border Protection (CBP) laboratory for analysis. The two cement valve sacks are composed of woven polypropylene strips and a layer of paper. The sacks are used for the conveyance or packing of goods for transport, storage or sale.
Sample one, is a sack which has an outer layer of paper and an inner layer of polypropylene. The lab analysis states the following: the sample is a white bag, composed of a polypropylene fabric which has been coated, covered, or laminated with paper. The width of the polypropylene strips is approximately 3 millimeters.
Sample two, is a sack which has an outer layer of polypropylene and an inner layer of paper. The lab analysis states the following: the sample is a colored AD*STAR® bag. The bag consists of a colored outer layer of polypropylene strips and a brown inner lining. The width of the polypropylene strips is approximately 3 millimeters.
The width of the polypropylene strips that constitute the fabric that the cement valve sacks are made from do not exceed 5mm in width and thus meet the dimensional requirements of textile strips contained in Section XI, Note 1(g) of the Harmonized Tariff Schedule of the United States (HTSUS). This construction is considered a textile fabric for tariff purposes.
You suggest that the cement valve sacks are classified in subheading 3923.29.00, 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 sacks are a textile article, not a plastic article and thus cannot be classified in heading 3923. Note that Chapter 39 Note 2(p) excludes goods of Section XI (textiles and textile articles) from any of the provisions of Chapter 39.
The applicable subheading for sample one, the cement valve sack with paper on the outside, depending on the weight of the bag, will be either 6305.33.0010 or 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 strips or the like. If the bag weighs one kilogram or more, 6305.33.0010, HTSUS applies. If the bag weighs less than one kilogram, 6305.33.0080, HTSUS, applies. The rate of duty will be 8.4 percent ad valorem for both subheadings.
The applicable subheading for sample two, the cement valve sack with or without paper on the inside and depending on the weight of the bag, will be 6305.33.0010 or 6305.33.0040, 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. If the bag weighs one kilogram or more, 6305.33.0010, HTSUS applies. If the bag weighs less than 1 kg, with an outer laminated ply of plastics sheeting: Printed with three or more colors, 6305.33.0040, HTSUS applies. The rate of duty will be 8.4 percent 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 the World Wide Web at
https://hts.usitc.gov/current.
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 Adleasia Lonesome via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division