Application for Further Review of Protest No. 2002-15-150002; Classification of Industrial Trash Compactor Bags

May 26, 2016 CLA-2 OT:RR:CTF:TCM H268536 MAB Port Director U.S. Customs and Border Protection 423 Canal Street Room 260 New Orleans, LA 70130 Attn: Anola Hartzog, Import Specialist Re: Application for Further Review of Protest No. 2002-15-150002; Classification of Industrial Trash Compactor Bags Dear Port Director: This is our decision regarding the Application for Further Review (AFR) of Protest No. 2002-15-150002, timely filed by counsel for Cargo Trans, Inc. (Counsel), on behalf of Amoss Trading Service, Inc. (Amoss), concerning the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of industrial trash compactor bags. The Protest concerns the classification of industrial trash compactor bags imported by Amoss. Protestant entered the subject merchandise on December 5, 2014, under subheading 6307.90.9889, HTSUS, which provides for “Other made up articles, including dress patterns…Other…Other.” CBP liquidated the entries on January 2, 2015, under subheading 6305.32.0010, HTSUS, which provides for “Sacks and bags, of a kind used for the packing of goods: Of man-made textile fibers: Flexible intermediate bulk containers, weighing more than one kg or more…” at a duty rate of 8.5 percent ad valorem. This Protest and AFR were filed on April 14, 2015. Counsel did not submit a sample of the industrial trash compactor bags for review. Counsel asserts that the instant merchandise is substantially similar to the merchandise at issue in Headquarters Ruling Letter HQ 955639, dated April 5, 1994. In HQ 955639, the bags at issue are described as reusable waste bags of woven polypropylene strips which are less than 5 mm in width, measuring approximately 41 inches by 14.74 inches by 13.5 inches when fully expanded. The bags are used to hold recycled yard waste or other articles to be distributed to city residents and placed on the curbside for pick-up by the city for recycling. CBP classified the waste bags under heading 6307, HTSUS, as an article of textile materials not more specifically provided for in another heading. It is our opinion that CBP’s determination regarding the classification of the waste bags in HQ 955639 was incorrect. Accordingly, we will initiate a notice and comment procedure pursuant to 19 U.S.C. § 1625(c) to propose to revoke HQ 955639 and any other rulings on substantially similar merchandise. The proposed modification or revocation, assigned our reference number H268536 will be published in an upcoming issue of the Customs Bulletin, available for viewing at www.cbp.gov. In this manner, we believe that we can best meet our obligations regarding the sound administration of the HTSUS and other customs and related laws. See 19 C.F.R. § 177.7(a). However, until such action is finalized, HQ 955639 will remain valid with respect to substantially similar merchandise. Therefore, as the instant merchandise has characteristics (e.g., reusable waste bags of woven polypropylene strips which are less than 5 mm in width) substantially similar to the waste bags discussed in HQ 955639, you may ALLOW the Protest with respect to those similar articles. We are administratively closing our file and are returning the Protest to you for your disposition. You may provide a copy of this letter to the Protestant. If you have any questions regarding the foregoing, please call Michele Boyd of my staff, at (202) 325-0136. Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division