The tariff classification of rot-resistant sandbags from India

NY R02910 December 9, 2005 CLA-2-63:RR:NC:N3:351 R02910 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Don Yale Dayton Bag and Burlap Co. 322 Davis Avenue Dayton, Ohio 45401 RE: The tariff classification of rot-resistant sandbags from India Dear Mr. Yale: In your letter dated November 30, 2005, you requested a tariff classification ruling. The item in question is a rot-resistant sandbag made of woven jute fabric that has been treated with copper ammonium carbonate. The pesticide prevents insects from destroying the bags in storage. Each bag measures 14” x 26½” and has a polypropylene tie string. The bags are imported empty in 100-count bundles that are baled in counts of 500, 1000, or 2000 bags and are stored on-site for use during flood emergencies, construction, or the like; they are not used to store or transport commodities. You indicate that your freight forwarder believes the applicable subheading for these bags is 3808.20.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for "[I]nsecticides, rodenticides, fungicides, herbicides, antisprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulfur-treated bands, wicks and candles, and flypapers): Fungicides: Containing any aromatic or modified aromatic fungicide: Other." However, we have determined that the active ingredient, copper ammonium carbonate, is used in this case to treat the bags; the treated bags are not themselves acting as a fungicide, etc., in a general application. The applicable subheading for the rot-resistant sandbags will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA 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