CLA-2-63:OT:RR:NC:N3:351

Mr. Marco Bussotti
Bourn Commodities
30 Old Tucson Road #3
P.O. Box 1443
Nogales, AZ 85628

RE: The tariff classification of a flexible intermediate bulk container from India.

Dear Mr. Bussotti:

In your letter dated February 26, 2019, you requested a tariff classification ruling.

You submitted a photograph of a flexible intermediate bulk container (FIBC), U Panel bag. The bag is woven of polypropylene strips that are less than 5 mm wide. The polypropylene strips meet the dimensional requirements for textile strips contained in Section XI, Note 1(g) of the Harmonized Tariff Schedule of the United States (HTSUS). This construction is considered a textile fabric for tariff purposes.

The bag measures approximately 40" x 48" x 47" and is sewn with three body panels, one that runs the full length of the bag forming the bottom, and two sides. Two additional pieces of fabric are sewn into the larger piece that form the other two sides. Each top corner has sewn on looped handles. This construction helps to maintain a square shape when filled and carried. This U panel bag fits the definition of flexible intermediate bulk containers found in the Subheading Explanatory Note to subheading 6305.32, HTSUS. The bag will have a weight capacity of 2000 pounds and will be used to store and transport dry, flow-able goods such as sand or fertilizer. You state that the bag will be either coated or uncoated. This ruling will only consider that the coating is on one side.

The applicable subheading for the FIBC, U Panel bag will be 6305.32.0010, HTSUS, which provides for sacks and bags, of a kind used for the packing of goods: of man-made textile materials: flexible intermediate bulk containers, weighing one kilogram or more. The rate of duty will be 8.4 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 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 Adleasia Lonesome via email at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division