HQ 083617: Tariff classification of gusset and valve bags of coated fabrics

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 083617

                                    June 13, 1989


          CLA-2 CO:R:C:G 083617 JLJ 835085

          CATEGORY: Classification

          TARIFF NO: 6305.31.0000

          Mr. R. L. Rastogi
          Paramount Trading Corporation
          131 West 35th Street, 11th floor
          New York, New York 10001-2111

          RE: Tariff classification of gusset and valve bags of coated
              fabrics

          Dear Mr. Rastogi:

               In your letter of December 20, 1988, you asked our New York
          office to verify three New York letters dealing with the tariff
          classification of coated fabrics.  Your request was forwarded to
          this office for response.  Two samples of the material were also
          forwarded to this office.

          FACT:

               New York letters 831220 of August 31, l988, 831269 of
          September 2, 1988 and 833082 of December 13, 1988, all dealt with
          similar merchandise, i.e., gusset and valve bags made of woven
          polypropylene fabric coated on one side only.  The bags were
          manufactured in India, Thailand and Brazil.  New York letter
          833082 held that the bags were classified as sacks and bags, of a
          kind used for the packing of goods: of man-made textile
          materials, of polypropylene or polypropylene strip or the like,
          in subheading 6305.31.0000, HTSUSA. The other two letters held
          that the bags were classified under the provision for sacks and
          bags for the conveyance or packing of goods, of plastic, in
          subheading 3923.29.0000, HTSUSA.  You ask us to confirm these
          rulings.

          ISSUE:

               What is the proper tariff classification of bags of woven
          polypropylene fabric coated on one side only?

















                                        - 2 -

          LAW AND ANALYSIS:

               Each of the bags at issue in the three New York letters is
          made of woven polypropylene fabric coated on one side only.  In
          some instances the coating is clear, while in others it is
          opaque.

               The chapter notes to Chapter 59, HTSUSA, which provides for
          impregnated, coated, covered or laminated textile fabrics,
          provide guidelines for determining whether coated fabrics are
          considered to be textile, plastic or rubber for tariff purposes.
          Textile fabrics completely embedded in plastics or entirely
          coated or covered on both sides with plastics, provided that such
          coating or covering can be seen with the naked eye with no
          account being being taken of any resulting change of color, are
          classifiable in Chapter 39 as plastics.  Textile fabrics covered
          on just one side are classified as textiles.

               Inasmuch as all the bags at issue in the three New York
          letters are covered on one side only, they are not classified as
          plastics in Chapter 39, but as textiles in Section XI, HTSUSA.
          New York ruling letter 833082, held that certain gusset and valve
          bags of woven polypropylene fabric coated with plastics on one
          side were classified under the provision for sacks and bags, of a
          kind used for the packing of goods: of man-made textile
          materials, of polyethylene or polypropylene strip or the like, in
          subheading 6305.31.000, HTSUSA.  New York ruling letters 831269
          and 831220, held otherwise.

          HOLDING:

               The proper tariff classification for the gusset and valve
          bags in New York ruling letters 831220, 831269, and 833082 is
          subheading 6305.31.0000, HTSUSA.  New York ruling letter 833082
          is thus reaffirmed, while New York ruling letters 831220 and
          831269 are modified to conform with the foregoing classification.

               Each bag falls within textile category number 669.  As a
          product of India, Thailand or Brazil, such merchandise is























                                        - 3 -

          currently subject to visa requirements based upon international
          textile trade agreements.  In addition, the bags from India and
          Thailand are also subject to quota restraints based upon
          international textile trade agreements.



                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division
















































          6 cc: A.D.,N.Y. Seaport
          (NIS-227)