CLA-2-39:OT:RR:NC:N4:421

Ms. Patricia M. Choo
ITOCHU International Inc.
335 Madison Avenue
New York, NY 10017

RE: The tariff classification of polyethylene lay-flat tubing from China

Dear Ms. Choo:

In your letter dated April 26, 2010, on behalf of ITOCHU Chemicals America Inc., New York, you requested a tariff classification ruling.

The merchandise described in your request is lay-flat tubing composed of polyethylene sheeting that will be imported in continuous rolls for further manufacture into packaging bags. A six foot sample was included with your request to illustrate the condition of the imported product. Although the sample length does not include any printing, you state that the merchandise will be printed prior to importation. You submitted a second, shorter length of printed lay-flat tubing for illustrative purposes only, since the printing on the imported product will differ from that on the sample. At the time of importation the rolls will not be perforated and the tubing is open at both ends. The tubing will be sent to a warehouse where it will be filled, cut to size and heat-sealed.

The applicable subheading for the polyethylene sack material imported in the form of lay-flat 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