The tariff classification of a bag, fabric on rolls, and hemmed fabric from China

N019933 December 5, 2007 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6305.33.0050, 6307.90.9889 Terry Wiley Hampton Bay 48 Lane Drive Florence, AL 35630 RE: The tariff classification of a bag, fabric on rolls, and hemmed fabric from China Dear Mr. Wiley: In your letter dated Nov. 15, 2007, you requested a tariff classification ruling. You submitted three samples. Item one is a dog food bag woven of polypropylene strips. 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 (HTSUS). You state that it is laminated with plastic on one (the outer) surface; this type of construction is considered a textile fabric for tariff purposes. In its flattened state, the bag measures 27” x 14”. It is closed on three sides; the bottom is opened, to be closed after filling. The applicable subheading for the bag will be 6305.33.0050, HTSUS, which provides for 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: Other: Weighing less than 1 kg, with an outer laminated ply of plastics sheeting. The rate of duty will be 8.4% ad valorem. Item two is the same fabric as above, but in the form of tubular fabric on a continuous roll. The fabric has been folded over and heat sealed on one edge. Once it is cut and sealed on one end, it will form the above bag; however, in its uncut state this fabric is not considered a bag but is a made up article according to the terms of Note 7 to Section XI, HTSUS. Item three is the same fabric as above, but in the form of a flat piece of fabric measuring 35” x 26”. Essentially, it is the above fabric but not in tubular form. One side seam has a 2” edge that has been folded over and heat sealed. When folded over and sealed, it forms the above dog food bag. In its imported condition it is considered made up. The applicable subheading for the tubular fabric on rolls and the flat fabric will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% 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