Rogers & Brown
P.O. Box 20160
Charleston, SC 29413-0160
RE: The tariff classification of a woven polypropylene intermodal container from China. Correction to Ruling Number N004026
Dear Ms. Henslee:
This replaces Ruling Number N004026, dated Dec. 14, 2006, which contained a typographical error. In the body of the letter, the container was incorrectly classified under subheading 6305.31.0010, which does not exist in the Harmonized Tariff Schedule of the United States (HTSUS). A complete corrected ruling follows.
In your letter dated November 15, 2006, you requested a tariff classification ruling on behalf of your client, Pac Tec, Inc., of Clinton, Louisiana.
The product is an intermodal container made of woven polypropylene strips. The strips meet the dimensional requirements of man-made fiber textile strips contained in Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTSUS).
You state that the woven polypropylene intermodal container, of which a fabric sample has been submitted, is designed specifically to be used in a tri-axle dump truck and secondly in a rail car. The trucks are retrofitted with hooks to correspond to the hanging straps that are part of the product’s design. When attached to the truck, the container will be filled with contaminated soil at an excavation site in New Jersey. Once the loading process is complete, the container, which has a zipper closure on the top, is closed up. The container is driven to a railhead where it is loaded into a railway car (four per car) for transport to a landfill in Idaho. There, the container and its contents are buried.
The applicable subheading for the woven polypropylene intermodal container will be 6305.33.0010, HTSUS, which provides 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, weighing one kg or more. The rate of duty will be 8.4% ad valorem.
In your original letter of August 25, 2006, you suggested that the item be classified under HTSUS subheading 8609.00.00, which provides, inter alia, for containers specially designed and equipped for carriage by one or more means of transport. The Explanatory Notes to heading 8609 describe the container to be “intended to be used repeatedly” and usually “of wood or metal.” The polypropylene containers do not conform to the description of the articles of heading 8609 as defined by the Explanatory Note.
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 Mitchel Bayer at 646-733-3102.
Robert B. Swierupski