&&These goods are described as Multi-Trip Totes for food grade beans (“Q Bag” Specification BF200HNZ002). They consist of woven man-made polypropylene fibres and are made up into bags that measure 42” X42” X84” (105 cm X 105 cm X 211 cm). The bags, have a capacity of 2,100 kg with lifting straps at the top four corners and reused for packing, storing, transporting and handling beans.

HS 품목분류

6305.32.00.00

CBSA 근거

&&These goods meets the expression “made up” of Note 7 (f) to Section X1 (“assembled by sewing, gumming or otherwise”), and per the General Explanatory Notes to Chapter 63, fall under Sub-Chapter I (headings to 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 textiles 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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