CLA-2-39:OT:RR:NC:N2:222
Mr. Gerald J. Bresnihan
C.H. Powell Company
478 Wando Park Boulevard
Mt. Pleasant, SC 29464
RE: The tariff classification of plastic bags measuring over 4 mils in thickness from China
Dear Mr. Bresnihan:
In your letter dated April 29, 2008, on behalf of Vipac, Inc., you requested a tariff classification ruling.
The five submitted samples are all bags made of polyvinyl chloride (PVC) plastic material and are identified as follows:
Item number 1439643 – The bag measures 15 inches by 18 inches by 5 inches. The PVC panels measure 4.92 mils in thickness. The bag has metallic PVC piping along the sewn seams, a metallic bronze zipper closure and a metallic bronze rope handle with gold metal grommet reinforcements. There is a pocket on the inside back panel that measures 9 inches by 9 inches.
Item number 70709988P – The bag measures 22 inches by 27 inches by 9 inches. The PVC panels measure 4.92 mils in thickness. The bag has clear PVC piping along the sewn seams, a white zipper closure and a clear patch handle. There is a pocket on the inside front panel that is located 4.5 inches from the bottom panel and measures 17.5 inches by 20 inches. There is also a pocket on the inside back panel that is located 4 inches from the bottom panel and measures 13.5 inches by 18.5 inches.
Item number 504005 – The bag measures 15 inches by 18 inches by 5 inches. The PVC panels measure 5.91 mils in thickness. The bag has blue PVC piping along the sewn seams, a blue zipper closure and a clear patch handle. There is a pocket on the inside front panel and another pocket on the inside back panel, each of which measures 10.88 inches by 13 inches and each of which is located 2.5 inches from the bottom edge.
Item number 72477036 – The bag measures 26 inches by 26 inches. The PVC panels measure 5.91 mils in thickness. The bag has white PVC piping along the sewn seams and a white zipper closure. The front panel of this bag is frosted and the back panel is clear. There is a pocket on the inside back panel that measures 8 inches by 8 inches.
Item number 1579228 – The bag measures 22 inches by 12 inches by 12 inches. The PVC panels measure 5.91 mils in thickness. The bag has black PVC piping along the sewn seams, a black zipper closure and a black polypropylene-web shoulder strap that is attached to the top of the back panel and measures 1.5 inches by 33 inches. There is a pocket on the inside front panel that starts from the bottom edge and measures 12.5 inches by 9 inches. There is another pocket on the inside left panel that measures 7.25 inches by 7 inches and is located 2 inches from the bottom edge. The tops of the two pockets are aligned with each other. The top back panel is reinforced with a black polypropylene-web band.
You have stated that these bags are designed for the conveyance of blankets. You have also stated that these bags “are neither designed nor marketed for prolonged use.” You further state these bags “would not withstand repetitive use without tearing.” However, Headquarters (HQ) Ruling W968181, dated October 3, 2006, indicated that Customs has consistently found that PVC bags that measure 4 mils or more in thickness are “of a gauge sufficient to resist rips and tears.” HQ W968181 determined that these types of bags are “reusable” and “belong to the same class or kind of bags used for household storage of linens and other items”, provided that the bags do not have “single use indicators such as hangers, cutouts, tabs, odd shapes, etc.” The instant PVC bags do not have single use indicators.
The applicable subheading for item numbers 1436943, 70709988P, 504005, 72477036 and 1579228 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other. The rate of duty will be 3.4 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 Gary Kalus at 646-733-3055.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division