The tariff classification of inflatable dunnage bags from China.

N054293 March 27, 2009 CLA-2-39:OT:RR:E:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Mr. Gerell London Illinois Tool Works Shippers Products 930 Detroit Avenue, Suite A Concord, CA 94518 RE: The tariff classification of inflatable dunnage bags from China. Dear Mr. London: In your letter dated March 11, 2009, you requested a tariff classification ruling. Photographs were provided with your letter. The inflatable dunnage bags are composed of polyvinyl chloride (PVC) plastic sheeting. The dunnage bags will be used to secure shipments within a container. They act as void fillers to brace merchandise in the container. The dunnage bags range in size from 36 inches by 36 inches to 48 inches by 96 inches. Because of their inflatable nature they can conform to the shape of the cargo. The applicable subheading for the dunnage bags will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics...pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The rate of duty will be 4.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division