CLA-2-63:OT:RR:NC:N3:351
Ms. Cindi Kavanaugh
Mohawk Global Trade Advisors
4455 Genesee Street
Buffalo, NY 14225
RE: The tariff classification of a polyethylene container liner from India
Dear Ms. Kavanaugh:
In your letter dated February 19, 2021, you requested a tariff classification ruling on behalf of your client, Next Bulk Inc. You provided swatches of woven polyethylene strips uncoated and coated used for the manufacture of the container liner. The fabric swatches will be retained for training purposes.
SKU# CL 1501 001, described as a container liner, is intended to be used as a single use, disposable bag to transport dry flowable bulk materials in powder, flake or granular form in a 20- foot shipping container. The 232 inch in length by 93 inch in width by 95 inch in height, container consists of a six-panel, rectangular-shaped liner and is composed of 100 percent woven polyethylene strips. One panel, the bulkhead panel, is composed of 100 percent woven polyethylene strips coated with polypropylene. The item features straps used to tie and secure the liner inside the container, two inlet spouts on top for blowing product in, and three outlet spouts for emptying the product out by vacuuming. The container liner can hold up to 50,000 pounds and weighs 39 pounds, unfilled.
You have suggested that the polyethylene container liner should be classified under subheading 3923.21.0090, Harmonized Tariff Schedule of the United States (HTSUS). You also suggested that the polypropylene container liner should be classified under subheading 3923.29.0000, HTSUS, which provides for “articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Sacks and bags (including cones): Of other plastics.” We disagree. The suggest classification of 3923.21.0090, HTSUS, is no longer a valid classification. You have also provided swatches and additional information that the container liners are composed of both woven polyethylene strips and woven polyethylene strips coated with polypropylene. You do not import the container liner composed only of woven polyethylene strips or only of woven polypropylene material. The submitted samples of the material used to manufacture the container liner is made from polyethylene strips either uncoated or coated with polypropylene. The polyethylene strips forming the fabric from which the liners are made measure under 5 mm in width and meet the width requirements of Section XI, Legal Note 1(g) of the HTSUS. The fabric woven from these strips is either uncoated or coated on one side with polypropylene. The type of material that is used in the manufacture of your container liners is not considered to be plastic for tariff classification purposes and will be considered a textile fabric.
The applicable subheading for container liner bags 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 kg or more.” The rate of duty will be 8.4 percent ad valorem.
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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division