CLA-2-63:OT:RR:NC:N3:351
American Shipping Company Inc.
Mr. Martin Marin
4500 Pacific Coast Highway, #200
Long Beach, CA 90802
RE: The tariff classification of a mesh polyethylene fruit protection bag
Dear Mr. Marin:
In your letter dated February 6, 2014, you requested a tariff classification ruling on behalf of your client, Golden Dates Farms LLC.
You have submitted a sample of a polyethylene textile mesh bag you say will be used for agricultural purposes. You state the bags are for the protection of the fruit prior to its harvesting. The double open-end mesh bags have drawstrings on both ends. To use, the bags are placed over bunches of fruits then the drawstrings are pulled securely at the top and bottom, covering the fruit. When secured around the fruit bunches, the bags protect them from birds, insects, and spider webs prior to harvesting.
The applicable subheading for the mesh polyethylene fruit tree bags will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
You state your opinion that the bags qualify for duty-free treatment in subheading 9817.00.50 00, HTSUS, as implements to be used for agricultural or horticultural purposes. Please note that Chapter 98, Subchapter XVII, U.S. Note 2 states:
The provisions of heading 9817.00.50 and 9817.0060 do not apply to
(e): “Articles of textile material.”
As the mesh bags are made of a textile material, as described above, these items are excluded from classification in subheading 9817.00.50.
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/.
The sample will be returned as requested.
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.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division