The tariff classification of a Flexible Intermediate Bulk Container from Turkey or China

NY L85584 June 20, 2005 CLA-2-63:RR:NC:N3:351 L85584 CATEGORY: Classification TARIFF NO.: 6305.32.0010 Arthur F. Lentz LML Customhouse Broker Inc. 2252 A Landmeier Road Elk Grove Village, IL 60007 RE: The tariff classification of a Flexible Intermediate Bulk Container from Turkey or China Dear Mr. Lentz: In your letter dated June 7, 2005, you requested a tariff classification ruling on behalf of Sunjut Pacific LLC, of Chicago, Illinois. You submitted a sample of a Flexible Intermediate Bulk Container. It is woven of strips of man-made fibers. The strips do not exceed 5mm in width and thus 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). The FIBC is 35” x 35” x 52”. At the top there is a cover that ties shut and at the bottom there is a pouring spout that ties shut. There is a lifting strap in each top corner. It is listed as single-use on the label. You suggest that the proper classification is in subheading 3923.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics…sacks and bags…of other plastics. However, as stated above, it is made of a textile fabric; the fabric is not coated with plastic coating that is visible to the naked eye other than by change of color. This type of construction is classified as a textile material for tariff purposes. The applicable subheading for the Flexible Intermediate Bulk Container will be 6305.32.0010, HTS, 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division