The tariff classification of polypropylene packaging bags.

N031699 July 23, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3923.29.0000 Ms. Terri Castagna Commercial Packaging 1 Paper Chase Normal, IL 61761-9004 RE: The tariff classification of polypropylene packaging bags. Dear Ms. Castagna: In your letter dated June 18, 2008, you requested a tariff classification ruling. Two sample bags were provided with your letter. The brown bag is composed of spunbonded polypropylene that has been heavily coated with a visible layer of polypropylene plastic on both sides. The purple bag is composed of spunbonded polypropylene that has been heavily coated with a visible layer of polypropylene plastic on the exterior. The bags, which are imported empty and will be used to package horse feed, are printed with pictures of horses and product information. Each bag measures 17 inches in width and 33 inches in length with 4 inch side gussets. They are sewn closed at the top with pull strips for easy opening by the consumer. They are open at the bottom to be filled with feed after importation and then sealed. You suggest classification in subheading 6305.39.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sacks and bags, of a kind used for the packing of goods: of man-made textile materials:…other. The classification of plastic and textile combinations is essentially governed by Note 1(h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59. Based on these notes, materials consisting of textile fabrics visibly coated on both sides with plastics, such as the material comprising the brown bag, are classifiable as plastics. Materials consisting of nonwoven textile fabric laminated to plastics are classifiable as textiles only when the nonwoven fabric imparts the essential character. In the purple bag, the nonwoven textile provides reinforcement to the layer of plastics, but does not impart the essential character to the composite material. Therefore, the materials in both the brown bag and the purple bag are considered to be of plastics and not of textile for tariff classification purposes.  The applicable subheading for the coated spunbonded polypropylene animal feed bags will be 3923.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics…sacks and bags (including cones), of plastics, other. The rate of duty will be 3 percent ad valorem. You did not state the country of origin in your letter. The rate of duty provided above is the rate applicable to this merchandise when it is made in a country with which the United States has Normal Trade Relations. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division