CLA-2-46:OT:RR:NC:N4: 434
Maria Garza
Intertape Polymer Group
50 Abbey Ave , Truro, Nova Scotia B2N6W4 Canada
RE: The tariff classification of insulation sleeve bags from India
Dear Ms. Garza:
In your letter dated December 6, 2023, you requested a tariff classification ruling. A sample was submitted with your request and sent for laboratory analysis. We regret the delay in response incurred by the lab analysis. The sample was destroyed during lab testing and cannot be returned.
You describe the item as an insulation sleeve bag with side gussets used to hold bats of fiberglass insulation. The insulation sleeve bags are constructed of woven polypropylene (PP) strips and coated with clear PP on one side. Per the lab testing, the PP strips have an average width of 5.2 mm. One end of the bag is hemmed, and the other end has an opening for filling. The empty bag will weigh less than one kilogram.
The woven polypropylene strips used in the construction of the bags measure over 5 mm in apparent width, and therefore meet the definition of plaiting materials, as set forth in Note 1 to Chapter 46, HTSUS, which states:
In this chapter the expression "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54.
The applicable subheading for the insulation sleeve bags will be 4602.90.0000, which provides for “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601;…: Other (other than of vegetable materials). The rate of duty will be 3.5% 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Charlene S. Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division