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HQ 083617


June 13, 1989

CLA-2 CO:R:C:G 083617 JLJ 835085

CATEGORY: CLASSIFICATION

TARIFF NO: 6305.31.0000

Mr. R. L. Rastogi
Paramount Trading Corporation
131 West 35th Street, 11th floor
New York, New York 10001-2111

RE: Tariff classification of gusset and valve bags of coated fabrics

Dear Mr. Rastogi:

In your letter of December 20, 1988, you asked our New York office to verify three New York letters dealing with the tariff classification of coated fabrics. Your request was forwarded to this office for response. Two samples of the material were also forwarded to this office.

FACT:

New York letters 831220 of August 31, l988, 831269 of September 2, 1988 and 833082 of December 13, 1988, all dealt with similar merchandise, i.e., gusset and valve bags made of woven polypropylene fabric coated on one side only. The bags were manufactured in India, Thailand and Brazil. New York letter 833082 held that the bags were classified as sacks and bags, of a kind used for the packing of goods: of man-made textile materials, of polypropylene or polypropylene strip or the like, in subheading 6305.31.0000, HTSUSA. The other two letters held that the bags were classified under the provision for sacks and bags for the conveyance or packing of goods, of plastic, in subheading 3923.29.0000, HTSUSA. You ask us to confirm these rulings.

ISSUE:

What is the proper tariff classification of bags of woven polypropylene fabric coated on one side only?

LAW AND ANALYSIS:

Each of the bags at issue in the three New York letters is made of woven polypropylene fabric coated on one side only. In some instances the coating is clear, while in others it is opaque.

The chapter notes to Chapter 59, HTSUSA, which provides for impregnated, coated, covered or laminated textile fabrics, provide guidelines for determining whether coated fabrics are considered to be textile, plastic or rubber for tariff purposes. Textile fabrics completely embedded in plastics or entirely coated or covered on both sides with plastics, provided that such coating or covering can be seen with the naked eye with no account being being taken of any resulting change of color, are classifiable in Chapter 39 as plastics. Textile fabrics covered on just one side are classified as textiles.

Inasmuch as all the bags at issue in the three New York letters are covered on one side only, they are not classified as plastics in Chapter 39, but as textiles in Section XI, HTSUSA. New York ruling letter 833082, held that certain gusset and valve bags of woven polypropylene fabric coated with plastics on one side were classified under the provision for sacks and bags, of a kind used for the packing of goods: of man-made textile materials, of polyethylene or polypropylene strip or the like, in subheading 6305.31.000, HTSUSA. New York ruling letters 831269 and 831220, held otherwise.

HOLDING:

The proper tariff classification for the gusset and valve bags in New York ruling letters 831220, 831269, and 833082 is subheading 6305.31.0000, HTSUSA. New York ruling letter 833082 is thus reaffirmed, while New York ruling letters 831220 and 831269 are modified to conform with the foregoing classification.

Each bag falls within textile category number 669. As a product of India, Thailand or Brazil, such merchandise is
currently subject to visa requirements based upon international textile trade agreements. In addition, the bags from India and Thailand are also subject to quota restraints based upon international textile trade agreements.

Sincerely,

John Durant, Director

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