CLA-2-39:S:N:N6:221 809095

Ms. Marie Diemer
Pillowtex Corporation
4111 Mint Way
Dallas, Texas 75237-1605

RE: The tariff classification of bags for bedding products from China.

Dear Ms. Diemer:

In your letter dated April 6, 1995, you requested a tariff classification ruling.

Three sample bags were submitted. Two of the bags are composed of a clear polyvinyl chloride film. The bags have textile piping and a zipper closure. These bags will be used to package bedding products.

The third sample consists of a clear polyvinyl chloride film that forms the front of the bag and a textile material that forms the sides and back. The textile material will sometimes be 100 percent cotton, and at other times a 50 percent polyester and 50 percent cotton blend. This bag has a zipper closure and will be used to store bedding products.

The applicable subheading for the two packaging bags composed of polyvinyl chloride will be 3923.29.0000, Harmonized Tariff Schedule of the United States (HTS), 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.

The applicable subheading for the storage bag composed of polyvinyl chloride and textile materials will be 6307.90.9989, HTS, which provides for other made up articles of textile material... other: other, other. The rate of duty will be 7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,


Jean F. Maguire
Area Director
New York Seaport