The tariff classification of PVC comforter/bedding bags from Pakistan

N301372 November 2, 2018 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3923.29.0000 Suzanne Lagay Kay Franco Manufacturing Company, Inc. 555 Prospect Street Metuchen, NJ 08840-2293 RE: The tariff classification of PVC comforter/bedding bags from Pakistan Dear Ms. Kay: In your letter dated October 18, 2018 you requested a tariff classification ruling. The products are described as comforter/bedding bags made of polyvinyl chloride (PVC) plastic sheeting. Two representative samples were included with your letter and are being retained by this office. The bags are of a kind used for packaging bedding such as blankets, mattress pads and comforters. Style VB008B is a clear phthalate free PVC bag measuring 11.5 inches by 14 inches by 7.5 inches. The thickness of the PVC is 0.1 mm or 3.9 mils. It has clear PVC piping without wire, sewn seams, a zipper closure around three sides and an embossed handle. It also has two heat sealed pockets, one on front and back, and a 3 inch by 2 inch cut out on the front. Style V324K is a clear phthalate free PVC bag measuring 10.5 inches by 16 inches by 10.5 inches. The thickness of the PVC is 0.1 mm or 3.9 mils. It has clear PVC piping without wire, sewn seams, a zipper closure around three sides and an embossed handle. The applicable subheading for these PVC comforter/bedding bags will be 3923.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles for the conveyance or packing or good: sacks and bags: of other plastics. The general rate of duty will be 3 percent. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Christina Allen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division