The tariff classification of polyvinyl chloride packaging bags from China.

N082655 November 6, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.29.0000 Mr. Daniel Wagner The LETCO Group, LLC 1901 California Crossing Dallas, TX 75220 RE: The tariff classification of polyvinyl chloride packaging bags from China. Dear Mr. Wagner: In your letter dated October 27, 2009, you requested a tariff classification ruling. Four sample bags were provided with your letter. The sample bags are composed of polyethylene plastic sheeting. The bags you will import will be similar in size and shape to the sample bags, but will be composed of polyvinyl chloride (PVC) plastic sheeting. The bags will be used to package mulch, soil, compost and rock. The bags will be packed in boxes with 2500 to 5000 bags per box. The bags do not have handles. They are printed with product information, and measure approximately 22 inches by 30 inches, though they vary in size depending upon use. The applicable subheading for the PVC packaging bags will be 3923.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics…sacks and bags…of other plastics. The rate of duty will be 3 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