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The tariff classification of paper bags used for agricultural purposes (apple crop protection), from Japan.
Issued December 27, 1993 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard89 893333 (December 27, 1993)
Tariff classification
HTS codes: 4823.90.6500, 9817.00.5000
Product description
The item in question, identified as a "paper apple bag," is said to be used in the actual growing and developing of an apple while it is still on the branches of a tree. It is our understanding that the bag is made of coated paper and is placed around an individual apple to protect it (from insects, disease, etc.) prior to harvest. The bag has two layers or walls, which are removed at different points during the growing season; the "inner bag" is said to be more translucent than the denser "outer bag." The bags will be imported in two sizes, identified as #8 (5 1/2" x 6 1/2") and #7 (5 3/4" x 7").
CBP rationale
The applicable subheading for the "paper apple bags" will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) articles of coated paper.
Full text
NY 893333 December 27, 1993 CLA-2-48:S:N8:234 893333 CATEGORY: Classification TARIFF NO.: 4823.90.6500; 9817.00.5000 Mr. Bill Johnson Wilson Irrigation & Orchard Supply 1902 S. 11th Street Yakima, WA 98903 RE: The tariff classification of paper bags used for agricultural purposes (apple crop protection), from Japan. Dear Mr. Johnson: In your letter dated November 19, 1993 (received here December 20), you requested a tariff classification ruling. The item in question, identified as a "paper apple bag," is said to be used in the actual growing and developing of an apple while it is still on the branches of a tree. It is our understanding that the bag is made of coated paper and is placed around an individual apple to protect it (from insects, disease, etc.) prior to harvest. The bag has two layers or walls, which are removed at different points during the growing season; the "inner bag" is said to be more translucent than the denser "outer bag." The bags will be imported in two sizes, identified as #8 (5 1/2" x 6 1/2") and #7 (5 3/4" x 7"). The applicable subheading for the "paper apple bags" will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) articles of coated paper. The rate of duty will be 5.6%. Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.5000, HTS. Upon the submission of actual-use certification, as provided in Section 10.131-139 of the Customs Regulations, these apple wrapping bags would be classifiable in subheading 9817.00.5000, and would be free of duty. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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