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N158617 N1 Ruling Active

The tariff classification of silage bags from Germany

Issued April 18, 2011 by U.S. Customs and Border Protection.

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N1 N158617 (April 18, 2011)

Tariff classification

HTS codes: 3917.32.0020, 9817.00.5000

Headings: 3917, 9817

Product description

The products are identified in your letter as Klerk’s Bag-All silage bags. The silage bags are constructed of three layered coextruded low density polyethylene (LDPE) plastic sheeting. Although they are described as bags, they are designed as lay flat tubing, open at both ends. The bags are tear and puncture resistant and incorporate ultra violet protection to protect the contents from the potentially harmful effect of ultra violet radiation. The bags are white outside for maximum reflection and black inside for maximum opacity. The size of the lay flat tubing allows for an easier fit onto a silage bagger tunnel during silage packing. The bags are available in lengths of 150 feet, 250 feet and 300 feet, all with a diameter of 10 feet.

CBP rationale

The applicable subheading for the polyethylene silage bags will be 3917.32.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses.

Full text

N158617 April 18, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3917.32.0020; 9817.00.5000 Ms. Jolene Lim Schenker of Canada Ltd. 6555 Northwest Drive Mississauga, Ontario L4V1K2 Canada RE: The tariff classification of silage bags from Germany Dear Ms. Lim: In your letter dated April 5, 2011, on behalf of Canadian Hay & Silage Ltd., you requested a tariff classification ruling. The products are identified in your letter as Klerk’s Bag-All silage bags. The silage bags are constructed of three layered coextruded low density polyethylene (LDPE) plastic sheeting. Although they are described as bags, they are designed as lay flat tubing, open at both ends. The bags are tear and puncture resistant and incorporate ultra violet protection to protect the contents from the potentially harmful effect of ultra violet radiation. The bags are white outside for maximum reflection and black inside for maximum opacity. The size of the lay flat tubing allows for an easier fit onto a silage bagger tunnel during silage packing. The bags are available in lengths of 150 feet, 250 feet and 300 feet, all with a diameter of 10 feet. The applicable subheading for the polyethylene silage bags will be 3917.32.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses...not reinforced or otherwise combined with other materials, without fittings, of polyethylene. The rate of duty will be 3.1 percent ad valorem. In the alternative, the silage bags may be eligible for duty free entry under subheading 9817.00.5000, HTSUS, which provides for machinery, equipment and implements to be used for agricultural or horticultural purposes, upon compliance with the actual use requirements of sections 10.131 through 10.139, Customs Regulations. 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

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