Gusset and valve bags of woven polypropylene fabric

HQ 084948 October 17, 1989 CLA-2 CO:R:C:G 084948 JLJ CATEGORY: Classification TARIFF NO.: 3923.29.0000 Mr. R. L. Rastogi Paramount Trading Corporation 131 West 35th Street, 11th Floor New York, New York 10001-2111 RE: Gusset and valve bags of woven polypropylene fabric Dear Mr. Rastogi: You asked us to verify the tariff classification of gusset and valve bags of woven polypropylene fabric manufactured in India, Thailand and Brazil. FACTS: You state that the gusset and valve bags at issue are made of woven polypropylene fabric opaque coated with a plastic material on both sides. ISSUE: What is the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of these gusset and valve bags? LAW AND ANALYSIS: The chapter notes to Chapter 59, HTSUSA, which provides for impregnated, coated, covered or laminated textile fabrics, provide guidelines for determining whether coated fabrics are considered to be textile, plastic or rubber for tariff purposes. Textile fabrics completely embedded in plastics or entirely coated or covered on both sides with plastics, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color, are classifiable in Chapter 39 as plastics. - 2 - You did not submit any samples with your letter. Assuming that your bags are coated on both sides with a visible plastic material, the bags are classifiable under the provision for articles for the conveyance or packing of goods, of plastics: sacks and bags: of other plastics, in subheading 3923.29.0000, HTSUSA, dutiable at the rate of 3 percent ad valorem. Articles classifiable in this subheading and manufactured in India, Brazil or Thailand are eligible for duty-free treatment under the Generalized System of Preferences if all applicable regulations are met. The bags are not subject to any quota restrictions or visa requirements under this subheading. HOLDING: Assuming that the bags are coated on both sides with a visible plastic material, they are classified in subheading 3923.29.0000, HTSUSA. Sincerely, John Durant, Director Commercial Rulings Division Jones library name: 084948JLJ 6cc: Area Director, New York Seaport (NIS-221) JLJohnson:peh:typed 8/12/89