The tariff classification of hay bags and a waist bag from South Korea

NY K86870 June 8, 2004 CLA-2-63:RR:NC:N3:351 K86870 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 4202.92.3031, 3926.90.9880 Stephen L. Besler W.J. Byrnes & Co. P.O. Box 22377 Tucson, AZ 85734-2377 RE: The tariff classification of hay bags and a waist bag from South Korea Dear Mr. Besler: This letter replaces the ruling letter we sent to you under file number K84136. The purpose of this replacement letter is to correct a classification error. The material from which Stowaway Full Bale Bag (item #P13-STDBB), Stowaway Half Bale Bag (P13-STDHBB), and Stowaway Hay Feeder (P13-STDHT) are made was inadvertently considered to be a textile fabric. It is, in fact, a textile fabric that is heavily coated on both sides with polyvinyl chloride plastic coating that is visible to the naked eye other than by change of color; this type of construction is classified as a plastic material for tariff purposes. A corrected letter follows. In your letter dated March 5, 2004, you requested a tariff classification ruling. The ruling request is on behalf of EasyCare, Inc. You submitted five samples. Three samples, identified as model numbers Stowaway Hay Feeder (P13-STDHT), Stowaway Half Bale Bag (P13-STDHBB), Stowaway Full Bale Bag (P13-STDBB), are variously-sized hay bags made of the vinyl-covered material, with nylon webbing shoulder straps and/or handles. The bags are used to store and carry one or two “flakes” of hay (which is less than a bale) a half bale or a full bale while traveling with a horse in a trailer. STDHBB and STDBB have an all-around zipper. The horse can eat from a hole in the center of STDHT as it hangs from a trailer door handle, a hook in a barn, or the like. The applicable subheading for Stowaway Hay Feeder (P13-STDHT), Stowaway Half Bale Bag (P13-STDHBB), and Stowaway Full Bale Bag (P13-STDBB), all made of the vinyl-covered material discussed above, will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The fourth sample, Stowaway Deluxe Hay/Gear Bag, (P13-STDHG), is made of woven nylon fabric with a PVC backing; this is considered a textile fabric for tariff purposes. It is a portable hay feeder meant to hang on a trailer door handle or a hook in a barn, etc., and the horse can eat out of a hole on the front; it holds up to two flakes of hay. It also has pockets to store small items but is primarily designed for carrying hay. The applicable subheading for P13-STDHG will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. An additional sample, the Stowaway Utility Belt/Model P13-STUB, is a waist bag that is used to store and carry personal effects. It is constructed of nylon fabric. The applicable subheading for the waist bag will be 4202.92.3031, HTS, which provides for travel, sports, and similar bags, of textile materials, with outer surface of textile materials, of man-made fibers. The rate of duty will be 17.6 percent ad valorem. The samples will be returned as requested. 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