CLA-2-63:OT:RR:NC:N3:351
Ms. Kim Roebke
Rim Logistics, Ltd.
200 North Gary Avenue
Roselle, IL 60172
RE: The tariff classification of a flexible intermediate bulk container from Thailand, Bangladesh, or China
Dear Ms. Roebke:
In your letter dated March 18, 2022, you requested a tariff classification ruling on behalf of your client, Masterpack Group B.V. A sample was provided to this office and will be retained for training purposes.
The sample, described as a “Modified Atmosphere Packaging,” consists of a flexible intermediate bulk container (FIBC) that contains a sewn-in liner of plastic sheeting with a valve. The item is intended and designed to be used as a single use, disposable bag to store and transport dry flowable food products and other bulk materials. The FIBC is composed of 95 percent woven polypropylene (PP) strips, 2 percent ultraviolet light (UV) protection additive, and 3 percent white pigment. The polypropylene strips forming the fabric from which the FIBC is made measure from 1.8 mm to 2.5 mm in width and meet the width requirement of Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTSUS). The material used in the construction of the FIBC is considered a textile fabric for tariff purposes. The external surface of the FIBC may be coated or uncoated depending on customer specifications. The completed square six-panel FIBC measures 39 inches in length and width by 63 inches in height and features four side-seam lifting loops sewn along the top side edge and a duffel top which includes a sewn-in 18 inch circular cover with a drawstring closure. The bottom of the FIBC features a discharge spout with a port hole opening that has a sewn-in square cover measuring 15 inches in length by 13 inches in width with a drawstring closure.
The liner is composed of nine layers of 100 percent polyethylene (PE) plastic sheeting and is combined with one of the following barrier materials: Polyamide (PA), Ethylene Vinyl Alcohol (EVOH), or Aluminum. The liner is made for, shaped to fit, and sewn to the FIBC. The liner features one inlet spout on top for blowing product in and one discharge spout at the bottom for emptying the product out. The liner also features an attached Modified Atmospheric (MA) valve for vacuuming and degassing to get a low oxygen rate which promotes a longer shelf life of the product. The valve consists of three components: filter, valve, and cap. You state the liners are available in two different designs: formstable liner (Article #11343) with a total weight of 5.05 kg and formshaped liner (Article #19998) with a total weight of 4.6 kg. The lined FIBC will be manufactured in Thailand, Bangladesh, or China and shipped to the United States.
The modified atmosphere packaging is a composite good consisting of a textile bag (heading 6305) and a plastic liner (chapter 39). General Rule of Interpretation (GRI) 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refer to part only of the items in a composite good, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good. As such, they are regarded as equally specific and classification of the composite good is to be determined by GRI 3(b) or GRI 3(c). GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. In this case, we find the essential character of the modified atmosphere packaging to be the FIBC.
The applicable subheading for the “Modified Atmosphere Packaging,” 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6305.32.0010, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6305.32.0010, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division