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NY A81023

April 3, 1996

CLA-2-63:RR:NC:TP:352 A81023


TARIFF NO.: 6305.32.0010

Mr. James B. Rusk
Ultra-Bag, Inc.
2050 Tramore Court
Chesterfield, Mo. 63017

RE: The tariff classification and marking of flexible intermediate bulk bags from Turkey.

Dear Mr. Rusk:

In your letter dated February 28, 1996 you requested a classification ruling.

You have submitted descriptive literature and a sample of the material from which the bag will be manufactured. This product, designated as a flexible intermediate bulk bag, is a textile bag designed to meet the packing, storage, and transport requirements for bulk dry commodities. It is manufactured from plain woven fabric constructed with textile strip. These 100% polypropylene textile strips measure approximately 2 millimeters in width and meet the dimensional requirements for textile man-made fiber strips of heading 5404 of the Harmonized Tariff Schedules Of the United States (HTS). The bulk bags are equipped with lifting handles and may contain openings in the top and/or bottom to facilitate loading and unloading. They weigh approximately seven pounds each and have a capacity of 2000 to 4000 pounds.

The applicable subheading for the flexible intermediate bulk containers will be 6305.32.0010, HTS, 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 kg. or more. The duty rate will be 9.3 percent ad valorem.

Your correspondence also requests a ruling on the required marking for this product. The bags are shipped empty into the United States in bundles of 25, 50, 100 or 200 and packed in an outer bag. The marking statute, 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. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. 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. Under 19 CFR 134.24(c)(1), containers or holders not designed for or capable of reuse and imported to be filled 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). The growers, packers, or wholesalers who fill these containers with commodities are considered the ultimate purchasers of the containers.

An article is excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and section 134.32(d), Customs Regulations (19 CFR 134.32(d)), if the marking of a container of such article will reasonably indicate the origin of such article. Accordingly, if Customs is satisfied that the article will remain in its container until it reaches the ultimate purchaser and if the ultimate purchaser can tell the country of origin of the bulk bags by viewing the container in which it is packaged, the individual intermediate bulk containers would be excepted from marking under this provision.

The flexible intermediate bulk bags which are imported in containers that are marked in the manner described above, are excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and 19 CFR 134.32(d). Accordingly, marking the container in which the bulk bags are imported and sold to the ultimate purchaser in lieu of marking the article itself is an acceptable country of origin marking for the imported bulk bags provided the district director is satisfied that the article will remain in the marked container until it reaches the ultimate purchaser.

Your letter also asks whether a United States fabricated component which is incorporated into the bulk bags may be afforded duty free treatment. You have provided neither a sample of this component, a detailed description of the processing of this component in Turkey nor the methods used to incorporate this component in the finished product. In view of this we are unable to give you a definitive ruling. However, If an article is assembled in whole or part from prefabricated United States components which were exported in condition ready for assembly without further fabrication, have not lost their physical identity by change in shape or form and have not been advanced in value or improved in condition abroad except by assembly, then it is probable that the provision for assembly of United States components in subheading 9802.00.80, HTS, will apply to this transaction. Upon compliance with the documentary requirements of 19 CFR 10.24, entry under subheading 9802.00.80, HTS, will result in duty assessment on the full value of the imported product less the cost or value of the components which are products of the United States.

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 Alan Tytelman at 212-466-5896.


Roger J. Silvestri

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