235165

The adjoined sacks are manufactured from polypropylene fabrics that have been folded in half then stitched along two of the remaining three sides to form bags. The two bags are connected together with yellow lifting straps. The adjoined bags and straps form a “saddle” shape. After importation, they are filled with sand and draped over pipes during installation in the ground to prevent them from floating in the event the ditch is filled with water.

The main component of the bag consists of a woven textile fabric of Section XI of the Harmonized System. Heading 63.05 covers “sacks and bags, of a kind used for the packing of goods”. Within that heading, subheading 6305.32 covers “flexible intermediate bulk containers”. The Subheading Explanatory Note to subheading 6305.32 states that “flexible intermediate bulk containers are usually made of polypropylene or polyethylene woven fabrics and generally have a capacity ranging from 250 kg to 3,000 kg. They may have lifting straps at the four top corners and may be fitted with openings at the top and bottom to facilitate loading and unloading. They are generally used for packing, storage, transport and handling of dry, flowable materials”.

In accordance with General Interpretative Rule 1 of the Harmonized System, the adjoined sacks are classified under classification number 6305.32.00.00 of the Customs Tariff.