Ms. Karen Wilson
BAG Supplies Canada Ltd.
90 Linton Avenue
Stratford ON N5A 0B1
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of HDPE Mesh Bag, Item MOSVLB-BLACK- 38” X 38” X 40”. This product is manufactured by/exported from Yantai Evergreen Packaging Co. Ltd., Yantai, Shandong, China.
The PE mesh bags, MOSVLB-BLACK, 38” X 38” X 40”, are formed from monofilament of polyethylene, a synthetic man-made textile material of an apparent width of .25 mm, that is then woven, and made into bags with 2 side base seam loops with 16” free length, an open top, a flat base and 4 corner loops. The bag is used for the commercial or industrial packing of agricultural products, such as fruits and vegetables, and forestry products, etc. This bag has a weight capacity of 1,000kg.
Analysis and Justification
The bags are not excluded by Legal Note 1(g) to Section XI that excludes monofilament of which any cross-sectional dimension exceeds 1 mm. The apparent cross-sectional dimension of the monofilament is .25 mm, therefore, the monofilament used to make this good is considered a synthetic textile material that is then woven into a fabric of Chapter 54. The fabric is then made up into a bag per Note 7 (f) to Section XI. The bag meets heading 63.05 that covers “Sacks and bags, of a kind used for the packing of goods”. This heading is for the commercial packing of agricultural commodities or for industrial purposes i.e. per the Explanatory Notes to heading 63.05 state they are textile sacks and bags used for the packing of goods for transport, storage or sale. Subheading 6305.32 is for flexible intermediate bulk containers. The subheading states 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. The bag is considered a flexible intermediate bulk container, having a weight capacity of 1,000 kg, and being designed to carry such load as described in the subheading note.
Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.
General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.
The PE mesh bag, MOSVLB-BLACK, 38” X 38” X 40”, is formed from monofilament of polyethylene, a synthetic man-made textile material of an apparent width of .25 mm, that is then woven and made up into bags of a kind used for the packing of commercial or industrial goods. The bag is a flexible intermediate bulk container. The bag is classified under classification number 6305.32.00.00, per GIR# 1 and 6.
This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the CBSA for future importations of the goods specified, provided the material facts and circumstances remain as originally presented; all conditions in the ruling have been met; the ruling has not been modified, revoked, revised, or cancelled; and the Customs Tariff legislation has not changed. Should there be a change in the material facts or circumstances pertaining to the goods, you must notify the CBSA as soon as possible. You may request that the advance ruling be modified or revoked as of the date of the change.
Importers should quote the advance ruling number at the time of importation in either the description field of the B3 entry document or on the Canada Customs Invoice. Exporters or producers should quote the advance ruling number on the Certificate of Origin or commercial invoice accompanying the goods.
Should you disagree with this advance ruling, you may file a dispute notice under subsection 60(2) of the Customs Act within 90 days of the date of issuance. Please see the procedures outlined in Appendix C of the CBSA's Memorandum D11-11-3, Advance Rulings for Tariff Classification.
This advance ruling is considered reason to believe for the purposes of section 32.2 of the Customs Act and as described in Memorandum D22-1-1, Administrative Monetary Penalty System.
All D-Memoranda referenced in this letter may be accessed on the CBSA website.
Consent to the Public Release of the Advance Ruling
As per your consent statement, we will release this advance ruling to the public, in both official languages, in accordance with the procedures described in Memorandum D11-11-3.
Manager, Tariff Policy Unit ‘B’
Trade Policy Division
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