The tariff classification of a flexible intermediate bulk container from China Dear Mr. Gunther:

NY M80116 February 6, 2006 CLA-2-63:RR:NC:N3:351 M80116 CATEGORY: Classification TARIFF NO.: 6305.32.0010 Steve Gunther Stonepath Logistics 980 Lone Oak Road, Suite 134 Eagan, MN 55121 RE: The tariff classification of a flexible intermediate bulk container from China Dear Mr. Gunther: In your letter dated Jan. 20, 2006, you requested a tariff classification ruling on behalf of your client TUBS, Inc., of Minneapolis. You submitted a sample of what you refer to as a disposable polypropylene refuse bag, to be marketed as a one-time use container. The bag will be imported in two sizes, two- and three-cubic-yard capacities; the sample we received is apparently a one-cubic-yard capacity and can handle a load up to 3,000 lbs. The bag has straps on the top that allow it to be hoisted by a crane mounted on a truck. The bag fits the definition of flexible intermediate bulk containers (FIBC) found in the Subheading Explanatory Note to subheading 6305.32, Harmonized Tariff Schedule of the United States (HTSUS). You suggest classification in subheading 3923.29.0000, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics. The bags are made of polypropylene strips measuring 3 mm in width. Strips that do not exceed 5 mm in width meet the dimensional requirements for classification as textile strip contained in Section XI, Legal Note 1(g), HTSUS. Since the bags are constructed of a textile material, they cannot be classified in a provision for bags made of plastics. The applicable subheading for this product 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 general rate of duty will be 8.4% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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