What is the tariff code for bag making machine?

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• Apr 16,

• Type : Classification • HTSUS : .89.
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CLA-2-84:RR:E:NC:1:104

To: Ms. Sherry Thompson
Harry F. Long Inc.
Lone Oak Parkway #125
Eagan, MN

RE: Tariff classification for a used dunnage bag making machine of unknown origin

Dear Ms. Thompson:

Your inquiry dated March 27, for Superior Packaging Co. regarding the classification of a specific machine has been reviewed.

The equipment in question is utilized in the production of dunnage bags and is responsible for initial manufacturing steps. This involves unwinding and aligning kraft paper sheets and inserting a polyethylene layer as an inner lining. Typically, the bag composition consists of two sheets of kraft paper aligned with one sheet of polyethylene, which are then folded and glued.

Subsequent processes include cutting material to length, punching holes for air valves, heat sealing valves to liners for airtightness, sealing ends with heat, and finally sewing the paper segments to secure the polyethylene.

While you proposed classification under subheading .20., Harmonized Tariff Schedule of the United States (HTSUS), which encompasses various machinery for processing paper, it is important to highlight that dunnage bags serve a distinct purpose as bracing tools for cargo rather than conventional storage bags. Previous rulings indicated that the plastic element primarily contributes to the classification of dunnage bags, categorizing them under subheading .90. HTSUS for inflatable articles.

Notably, machines analogous to those under HTSUS could also be compatible with thin sheet metal or plastics, retaining their classification as long as they are predominantly used for paper or paperboard. However, based on conversations with staff, it has been established that the discussed machine is designed specifically for dunnage bags and not for typical paper bags.

Since dunnage bags are classified as plastic inflatable items, consideration for heading . HTSUS, which refers to machinery involved in working with rubber and plastics, was also deliberated. However, as indicated in prior HQ rulings, machine classification is not determined solely by the characteristics of the end product.

Given that both kraft paper and polyethylene are involved in the manufacture of these bags, it is determined that the presence of kraft paper disqualifies the machine from being classified under HTSUS. Evidence suggests that this machine is equally capable of functioning with both materials, further complicating a definitive classification.

Therefore, the suitable subheading for the used dunnage bag making machine is .89., HTSUS, which encompasses machines and appliances with unspecified functions. The duty rate applicable will be based on the country of origin, with the general rate being approximately 2.5 percent ad valorem.

Please be advised that duty rates can vary and may be updated. The most recent HTSUS text can be accessed online at http://www.usitc.gov/tata/hts/.

This ruling is issued under Customs Regulations (19 C.F.R. 177). A copy of this ruling should be included with entry documents during the import process. For additional inquiries regarding this ruling, please contact National Import Specialist Patricia O'Donnell at 646-733-.

Sincerely,

Robert B. Swierupski
Director,
National Commodity Specialist Division

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