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NY A88681

October 30, 1996

CLA-2-63:RR:NC:TA:352 A88681


TARIFF NO.: 6307.90.9989

Mr. Erik D. Smithweiss
Grunfeld, Desiderio, Lebowitz & Siverman
245 Park Avenue, 33rd Floor
New York, New York 10167-0002

RE: The tariff classification of parts of flexible intermediate bulk containers from Thailand or Indonesia.

Dear Mr. Smithweiss:

In your letter dated October 17, 1996, on behalf of your client Lewis International you requested a tariff classification ruling. The sample that you submitted is being returned as requested.

The submitted sample, designated as a "FIBC shell with lifting handles" is a part of a flexible intermediate bulk container. It is constructed using plain woven fabric made on a circular loom from polypropylene strip. The fabric used to construct this product has been coated on one side with a clear plastic coating. The strips used to manufacture the shell are approximately 3.5 millimeters in width and meet the dimensional requirements for textile strip. The circular woven fabric is cut to the appropriate size and four lifting handles composed of woven textile materials are sewn at evenly spaced intervals around the circumference of the shell.

After importation into the United States a bottom and top is attached to produce the finished shipping container. The finished container is used to ship and store dry flowable products such as grain and are designed to carry between 500 and 4000 pounds. It is significant to note that the top and bottom of a flexible intermediate container are designed in a variety of configurations to satisfy the needs of any particular customer. This design allows for a variety of spouts and closing mechanisms which make the container suitable for its intended use. In view of this, these shells are not considered unfinished or incomplete shipping containers since they do not yet exhibit the essential character of the complete or finished article. They are merely parts of shipping containers.

The applicable subheading for the "FIBC shell with lifting handles" will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns, other, other, other, other, other. The rate of duty will be 7 percent ad valorem.

Articles classifiable under subheading 6307.90.9989, HTS, which are products of Thailand or Indonesia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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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