United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N013488 - NY N013547 > NY N013534

Previous Ruling Next Ruling
NY N013534

July 3, 2007



TARIFF NO.: 6305.32.0010, 3923.21.0095

Amanda Muirhead
Cargoways Ocean Services, Inc.
1201 Hahlo Street
Houston, TX 77020

RE: The tariff classification of liners for shipping containers, from China

Dear Ms. Muirhead:

In your letter dated June 25, 2007, you requested a tariff classification ruling on behalf of your client, CorrPak BPS, LLC, of Monroe, Louisiana.

The items in question are two liners for cargo shipping containers. They both contain multiple ports for loading or discharging dry, flowable bulk commodities such as nuts or grains. You submitted a sample of the constituent material for each.

The first is a fabric made of woven polypropylene or polyethylene strips. The strips meet the dimensional requirements of man-made fiber textile strips contained in Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTSUS). The drawing of the liner made from this textile fabric shows webbed straps at each corner. The descriptive literature states that it is available in sizes ranging from 20 ft. to 53 ft., with a capacity up to 60,000 lbs.

The bag fits the definition of flexible intermediate bulk containers (FIBC) found in the Subheading Explanatory Note to subheading 6305.32, HTSUS.

The literature also states that the fabric can be coated for moisture and contamination protection. Our examination of the woven fabric you sent indicates that it is not coated for tariff purposes and our ruling will be based on this. Any fabric that is coated will have to be the subject of its own ruling and a sample would have to be submitted with any such ruling request.

The applicable subheading for the Flexible Intermediate Bulk Container 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% ad valorem.

The second item is a container liner bag made of extruded polyethylene sheet; a sample of the sheet was submitted with your request. The liners have heat-sealed seams. They are available in 20-, 30, or 40-ft. lengths with a capacity of up to 60,000 lbs. of dry bulk products.

The applicable subheading for the polyethylene container liner bags will be 3923.21.0095, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags: of polymers of ethylene: other: other. The rate of duty will be 3% 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 on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Mitchel Bayer at 646-733-3102.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: