United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY R04734 - NY R04810 > NY R04777

Previous Ruling Next Ruling
NY R04777




September 18, 2006

CLA-2-39:RR:E:NC:N2:221 R04777

CATEGORY: CLASSIFICATION

TARIFF NO.: 3920.10.0000; 5407.20.0000: 6307.90.9889; 9817.00.5000

Mr. Riccardo Rimini
Bruno Rimini Corporation
6106 Tasajillo Trail
Austin, TX 78739

RE: The tariff classification of Silostop film, Bromostop film and Silostop net from Italy and Silostop gravel bags from Portugal

Dear Mr. Rimini:

In your letter dated August 30, 2006, you requested a tariff classification ruling.

Sample swatches were received previously. Silostop film is made of approximately 70 percent polyethylene and 30 percent polyamide. This is a clear film that will be used to cover silage bunkers. Silostop film restricts the entry of oxygen, thus facilitating the production of silage. The film is used in the condition as imported, and is merely cut to appropriate lengths. There is no other manufacture or further working necessary to suit it for its use in agriculture. Silostop film is made in Italy.

Bromostop film is made from approximately 80 percent polyethylene and 20 percent polyamide. The film is white on one side and black on the other. Bromostop is an impermeable film that reduces the emission of fumigant gases that might escape into the atmosphere and damage the ozone layer. Bromostop may also act as mulch. When Bromostop is used in flat fumigation, the surface of the flat field is fumigated and immediately covered with the plastic film to reduce emission of gas. After about 5 days the film is taken up and disposed of. When Bromostop is used in bed fumigation, beds are formed from the flat field. The beds are fumigated and immediately covered with the plastic film, which serves both to reduce emission of gas and as mulch. The mulch is subsequently punched and plants are inserted through the holes. The plastic mulch remains on the beds for about 12 months. Like Silostop, Bromostop is used in the condition as imported and is merely cut to appropriate lengths. Bromostop film is made in Italy.

Silostop net is a plain woven fabric constructed using polypropylene strips measuring approximately 1 to 2 millimeters in width. These strips meet the dimensional requirements to be considered synthetic textile strips. Consequently the woven fabric made from these strips is a synthetic textile fabric. Previous correspondence indicated that this product will be imported in lengths of fabric and supplied either wound on rolls or folded in packs. No work is performed on the fabric after it has left the loom. Silostop nets are used to cover Silostop film and protect it from sunlight and vermin. Silostop net is made in Italy.

Silostop gravel bags measure approximately 10 inches in width by 48 inches in length. The bags are manufactured from woven fabric made of either polypropylene strips or polyethylene strips. The strips measure approximately 1 to 2 millimeters in width and thus meet the dimensional requirements to be considered synthetic textile strips. Consequently the woven fabric made from these strips is a synthetic textile fabric. The bags are designed to be filled with gravel and used to seal and hold down the edges of the tarpaulins and films. The Silostop gravel bags are made in Portugal.

The applicable subheading for Silostop film and Bromostop film will be 3920.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polymers of ethylene. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for Silostop net will be 5407.20.0000, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, woven fabrics obtained from strip or the like. This provision is free of duty.

You suggest classification of the Silostop gravel bags in subheading 3923.29.0000, HTSUS, which provides for articles for the conveyance and packing of goods, of plastics: sacks and bags: of other plastics. Chapter 39 legal note 2(m) precludes textile articles of Section XI from classification in any of the provisions of chapter 39. The strips comprising the Silostop gravel bags meet the dimensional requirements for classification as textile strip of heading 5404. The bags are made of textile materials and not of plastics. Therefore, the bags cannot be classified in chapter 39.

The applicable subheading for the Silostop gravel bags will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.

You also request duty free treatment under subheading 9817.00.5000, HTSUS, since you state that all of the products will be used in farming and agriculture. Silostop film facilitates the production of silage, which is an agricultural pursuit. Silostop film 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.

Bromostop that is used in flat fumigation, where the film is used to reduce the emission of fumigant gas and is then disposed of, is not eligible for duty free entry under subheading 9817.00.5000, HTSUS, because that activity is not associated with the growth or production of the agricultural product. Bromostop that is used in bed irrigation, where it functions as mulch in addition to reducing the emission of gas, may be eligible for duty free entry under subheading 9817.00.5000, HTSUS, upon compliance with the actual use requirements of sections 10.131 through 10.139, Customs Regulations.

Chapter 98, subchapter XVII, U.S. note 2(e) states that the provisions of subheading 9817.00.50 do not apply to articles of textile materials. Therefore, Silostop net and Silostop gravel bags are not eligible for duty free entry in subheading 9817.00.5000, HTSUS.

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,

Previous Ruling Next Ruling

See also: