CLA-2-39:OT:RR:E:NC:SP:221

Mr. Erik Steffenburg
Uline
2200 S Lakeside Drive
Waukegan, IL 60085

RE: The tariff classification of polytubing from China.

Dear Mr. Steffenburg:

In your letter dated November 18, 2008, you requested a tariff classification ruling.

The polytubing is extruded lay flat-tubing composed of polyethylene. It will be imported on rolls. The tubing is not closed at either end. It can be used to create bags for storage or packaging.

The applicable subheading for the polyethylene tubing will be 3917.32.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges) of plastics: other: other, not reinforced or otherwise combined with other materials, without fittings, of polyethylene. The rate of duty will be 3.1 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