The tariff classification of a dog food sack from Thailand

NY L85449 June 9, 2005 CLA-2-63:RR:NC:N3:351 L85449 CATEGORY: Classification TARIFF NO.: 6305.33.0010 Joe Yingst Kuehne & Nagel 1261 Aviation Boulevard Suite 190 Hebron, KY 41048 RE: The tariff classification of a dog food sack from Thailand Dear Mr.Yingst: In your letter dated June 1, 2005, you requested a tariff classification ruling on behalf of your client, Group D. The submitted sample is a dog food sack. It is made of woven plastic strip approximately 2-3 mm wide and is coated with plastic on the inside surface of the bag. The strips meet the dimensional requirements of man-made fiber textile strips contained in Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTS). It is a fabric that is coated on one side with plastic coating that is visible to the naked eye other than by change of color, while the other side is not coated; this type of construction is classified as a textile material for tariff purposes. Thus the bag is not classified under subheading 3923.21.0090, HTS, as you suggest. The bag measures approximately 39” x 16” and is sealed across the bottom. It weighs less than one kilogram. The applicable subheading for the sack will be 6305.33.0010, HTS, which provides for other sacks and bags of a kind used for the packing of goods: Of man-made textile materials: Other, of polyethylene or polypropylene strip or the like. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division