CLA-2-59:OT:RR:NC:N3:350
Mr. Todd Schuhardt
United Bags Inc.
1355 N. Warson Rd.
St. Louis, MO 63132
RE: The tariff classification of a laminated box sleeve woven of polypropylene strip from India
Dear Mr. Schuhardt:
In your letter dated May 2, 2022, you requested a tariff classification ruling. A sample was submitted to this office.
The product, described as “100% Woven Polypropylene Box Sleeves” are tubular laminated fabrics constructed of woven textile strip. You state that the fabric is woven wholly of polypropylene and that its purpose is to provide rigidity when placed over corrugated cardboard boxes at food packaging plants. In follow-up correspondence, you indicate that the fabric is laminated on one surface with a plastic film composed of polypropylene and polyethylene. The film is applied to the fabric after being extruded and is then pressed and cooled to permanently bond the materials.
Note 3 to Chapter 59, effective as of January 27th, 2022, states:
For the purposes of heading 5903, “textile fabrics laminated with plastics” means products made by the assembly of one or more layers of fabrics with one or more sheets or film of plastics which are combined by any process that bonds the layers together, whether or not the sheets or film of plastics are visible to the naked eye in the cross-section.
The introduction of this Note removes the requirement that any plastic lamination layer be visible to the naked eye for a fabric to be classified in Heading 5903, Harmonized Tariff Schedule of the United State (“HTSUS”). The means by which this fabric is constructed is consistent with the language provided for in Note 3 to Chapter 59, hence the blue box sleeve fabrics imported from India are considered to be laminated for the purposes of the HTSUS.
The applicable subheading for the “100% Woven Polypropylene Box Sleeves,” will be 5903.90.2500, HTSUS, which provides for “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other.” The rate of duty will be 7.5 percent ad valorem.
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 the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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 Michael Capanna via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division