CLA-2-46:OT:RR:NC:N5:130

Ms. Kellie Case
The Camelot Company
9865 Leland Ave.
Schiller Park, IL 60176

RE: The tariff classification, country of origin, and marking of a woven polypropylene bag from India

Dear Ms. Case:

In your letter, dated August 3, 2026, you requested a binding tariff classification ruling on behalf of your client, Bulk Lift International LLC dba Gravis Global. The request was for a woven polypropylene bag. Product information and a sample were submitted for our review.

The product under consideration is a woven polypropylene bag. The sample provided measures approximately 34 inches tall by 16 inches wide and has a 4-inch gusset. The bag is constructed of woven polypropylene strips measuring 5.68mm in width. The bag is laminated on its outer surface with a layer of BOPP (Biaxially Oriented Polypropylene) thermal lamination film. The top edge of the bag is bound with a strip of woven polypropylene sheet and is stitched closed with thread.

Note 1 to Chapter 46, Harmonized Tariff Schedule of the United States (HTSUS) defines the term “plaiting materials”:

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.

Plastic strip measuring more than 5mm in width is considered to be a plaiting material. The coated, sewn bag is a finished article of plaiting materials classifiable in Chapter 46. The applicable subheading for the woven polypropylene bag will be 4602.90.0000, HTSUS, which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: Other. The general rate of duty will be 3.5 percent ad valorem.

You outline a scenario wherein all manufacturing of the bag will be completed in India.

When determining the country of origin, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993).

Since all of the manufacturing is completed in India, the substantial transformation of the bag takes place in India and India is the country of origin.

Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Pursuant to 19 CFR Section 134.1(b), the country of origin is the country of manufacture, production or growth of any article of foreign origin entering the U.S. Section 134.1(d) defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported.

However, where the imported articles constitute containers, 19 CFR Part 134 Subpart C is applicable. The country of origin marking requirements applicable to containers imported in an empty state depend, in part, on whether the containers are reusable or disposable in nature. Disposable containers imported by persons or firms who fill them with various products which they sell may be excepted from individual marking pursuant to 19 U.S.C. 1304(a)(3)(D). However, this exception is not applicable if the imported containers are reusable. Thus, the woven polypropylene bags may be excepted from individual marking only if they are disposable containers, of the type ordinarily discarded after the contents have been consumed. Under 19 CFR 134.23, containers are considered reusable if they are either designed for or capable of reuse after the contents have been consumed, or if they impart the essential character to the whole importation. Such containers, whether imported full or empty, must be individually marked to indicate the country of their own origin with a marking such as, "Container Made in (name of country)."

In order to determine whether the woven polypropylene bags are excepted from country of origin marking requirements, it is first necessary to establish whether they are disposable or reusable containers, as well as to ascertain the identity of the ultimate purchaser within the meaning of 19 U.S.C.1304. The bags are are limited to a single use, cannot be refilled, and would be disposed of after the contents are consumed, and therefore, we find that they are disposable. The ultimate purchaser, therefore, is the manufacturer that fills the bags. Therefore, only the outermost container in which the bags reach the ultimate purchaser is required to be marked to indicate the origin of its contents.

The woven polypropylene bags do not have to be individually marked with the country of origin of the bags, India. However, the outer packages must be marked with the country of origin of the bags.

This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs.

For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.

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 Laurel Duvall at [email protected].
Sincerely,

(for)
James P. Forkan
Director
National Commodity Specialist Division