CLA-2 CO:R:C:G 084948 JLJ
Mr. R. L. Rastogi
Paramount Trading Corporation
131 West 35th Street, 11th Floor
New York, New York 10001-2111
RE: Gusset and valve bags of woven
polypropylene fabric
Dear Mr. Rastogi:
You asked us to verify the tariff classification of gusset
and valve bags of woven polypropylene fabric manufactured in
India, Thailand and Brazil.
FACTS:
You state that the gusset and valve bags at issue are made
of woven polypropylene fabric opaque coated with a plastic
material on both sides.
ISSUE:
What is the classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) of these
gusset and valve bags?
LAW AND ANALYSIS:
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 taken of any resulting change
of color, are classifiable in Chapter 39 as plastics.
- 2 -
You did not submit any samples with your letter. Assuming
that your bags are coated on both sides with a visible plastic
material, the bags are classifiable under the provision for
articles for the conveyance or packing of goods, of plastics:
sacks and bags: of other plastics, in subheading 3923.29.0000,
HTSUSA, dutiable at the rate of 3 percent ad valorem. Articles
classifiable in this subheading and manufactured in India,
Brazil or Thailand are eligible for duty-free treatment under
the Generalized System of Preferences if all applicable
regulations are met. The bags are not subject to any quota
restrictions or visa requirements under this subheading.
HOLDING:
Assuming that the bags are coated on both sides with a
visible plastic material, they are classified in subheading
3923.29.0000, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division
Jones library
name: 084948JLJ
6cc: Area Director, New York Seaport (NIS-221)
JLJohnson:peh:typed 8/12/89