CLA-2-39:OT:RR:NC:N4:421
Mr. Gordon C. Anderson
C.H. Robinson Worldwide, Inc.
14800 Charlson Road, Suite 400
Eden Prairie, MN 55347-5048
RE: The tariff classification of oil bags and hay sleeves from India, Turkey or Mexico
Dear Mr. Anderson:
In your letter dated January 8, 2013, on behalf of Warner & Warner Company, you requested a tariff classification ruling.
Three samples were provided with your letter. Item #LT-C1001 is a disposable 20-ounce oil bag, measuring 175 millimeters in width by 205 millimeters in height. It has a spout with a screw-on cap at the top corner. The oil bag is composed of a transparent multi-layer film of polyester and low density polyethylene.
Item #LT-F1001 is a similar disposable 20-ounce oil bag, also measuring 175 millimeters in width by 205 millimeters in height, and also constructed with a spout with a screw-on cap at the top corner. The oil bag is composed of a multi-layer film of plastic sheeting and aluminum foil. Both styles of oil bags will be imported empty in master cartons containing 5000 bags per carton. They will be sold in the same quantity cartons to the end users who will fill the bags with oil for retail sale.
Item #HS001 is identified as a hay sleeve. It is a cylindrical sleeve that measures 48 inches in width and 66 inches in length in its flattened state. The sleeve is constructed of polypropylene strips that measure less than 5 mm in width and are thus considered textile strips for tariff classification purposes. The strips are woven in a tubular fashion, forming a cylinder. The hay sleeves are designed and used to protect hay from exposure and damage from the sun, rain, snow and other elements.
The applicable subheading for item #LT-C1001, the multi-layer polyester/polyethylene oil bag, when the weight of the polyethylene predominates over that of the polyester, will be 3923.21.0095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics…sacks and bags (including cones): of polymers of ethylene…other. The general rate of duty will be 3 percent ad valorem.
The applicable subheading for item #LT-C1001, the multi-layer polyester/polyethylene oil bag, when the weight of the polyester predominates over that of the polyethylene, will be 3923.29.0000, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics…sacks and bags (including cones): of other plastics. The general rate of duty will be 3 percent ad valorem.
The applicable subheading for item #HS001, the cylindrical hay sleeve, 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. The rate of duty will be free.
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/.
Articles classifiable under subheadings 3923.21.0095 and 3923.29.0000, HTSUS, which are products of India or Turkey, may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”.
Your inquiry does not provide enough information for us to give a classification ruling on item #LT-F1001, the oil bag composed of polyethylene and aluminum foil. Your request for a classification ruling should include complete details about the polyethylene/foil laminate showing the thickness, weight, value and function of each layer. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please prepare a new request letter and include all of the material that we have returned to you.
You have inquired about the country of origin marking requirements for the oil bags. Section 134.24(b), Customs Regulations [19 CFR 134.24(b)], provides that disposable containers, not designed for or capable of reuse, which are imported empty and packed and sold in multiple units, need not be individually marked with the country of origin. The marking requirements may be met by marking the outermost container that reaches the ultimate purchaser.
The company that fills the oil bags with the oil is considered to be the ultimate purchaser of the oil bags. Therefore, the bags may be excepted from individual marking provided the shipping containers in which they are imported are marked to indicate the country of origin of the bags, and the Customs officers at the port of entry are satisfied that the shipping containers will reach the ultimate purchaser unopened.
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,
Thomas J. Russo
Director
National Commodity Specialist Division