The tariff classification of a flexible intermediate bulk container from China

N235061 November 13, 2012 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6305.32.0010 Mr. Arthur F. Lentz Lucia M. Lentz Customhouse Broker, Inc. 2252 A Landmeier Road Elk Grove Village, IL 60007 RE: The tariff classification of a flexible intermediate bulk container from China Dear Mr. Lentz: In your letter dated Oct. 24, 2012, you requested a tariff classification ruling on behalf of your client, Procon Pacific LLC of Oak Brook, Ill. The submitted sample is a flexible intermediate bulk container (FIBC). You call it a polypropylene lifting strap or sling bag. It is woven of polypropylene strips that that do not exceed 5 mm in width; the strips meet the dimensional requirements of textile strips contained in Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTSUS). This woven textile fabric is coated on one side with plastic coating that is visible to the naked eye other than by a change of color, while the other side is not coated; this construction is considered a textile fabric for tariff purposes. The FIBC measures approximately 48” x 40” x 46” deep and weighs approximately 62 oz. It has reinforcing and lifting straps of webbed fabric that are 2-3/4” wide. A flap cover is sewn to one edge of the top and there is a drawstring closure with a plastic slide lock. The bag fits the definition of flexible intermediate bulk containers (FIBC) found in the Subheading Explanatory Note to subheading 6305.32, HTSUS. The applicable subheading for the flexible intermediate bulk container will be 6305.32.0010, HTSUS, which provides for sacks and bags, of a kind used for the packing of goods: of man-made textile materials: flexible intermediate bulk containers, weighing one kilogram or more. The rate of duty will be 8.4% ad valorem. You suggest that the correct classification of this item is in subheading 3926.90.9980, HTSUS, which provides for other articles of plastics…other. However, as explained above, this item is considered textile, not plastic, for classification purposes. You also suggest subheading 5806.32.2000, which provides for other narrow woven fabrics, of man-made fibers, other than ribbons. While the item contains narrow fabrics as the handles, etc., it cannot itself be considered a narrow fabric, or even an article of narrow fabrics. 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/. The sample will be returned as requested. 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, Thomas J. Russo Director National Commodity Specialist Division