&&These goods are described as Multi-Trip Totes for food grade beans ("Q Bag" Ref # HDC-MT-Q434391-230). They consist of woven man-made polypropylene fibres and are made up into bags that measure 43" X 43" X 89" (109 cm X 109 cm X 226 cm). The bags, have a capacity of 2, 100 kg with lifting straps at the top four corners and are reused for packing, storing, transporting and handling of beans.

HS 归类

6305.32.00.00

CBSA 推理

&&These goods meet the expression "made up" of Note 7 (f) to Section XI ("assembled by sewing, gumming or otherwise "), and per the General Explanatory Notes to Chapter 63, fall under Sub-Chapter I (headings 63.01 to 63.07). The bags meet the terms of heading 63.05 of the Customs Tariff which covers "Sacks and bags, of a kind used for the packing of goods". The Explanatory Notes (EN) to heading 63.05 states that "this heading covers textile sacks and bags of a kind normally used for the packing of goods for transport, storage or sale". Subheading EN 6305.32 further explains 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".

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