CLA-2-42:RR:NC:TA:341 L86477
Ms. Dawn Dusseau
Trans-World Shipping Service, Inc.
3206. Frenchmens Rd.
P.O. Box 795
Toledo, OH 43697-0795
RE: The tariff classification of carrying bags from China.
Dear Ms Dusseau:
In your letter dated June 6, 2005, on behalf of The F.J. Westcott Co., you requested a tariff classification ruling for carrying bags.
The samples submitted are identified as Part Numbers 18400, 18141, 18140 and 18401 “PVC Background Bags”. The items are carrying bags designed to hold photographic equipment such as background scenes for filming or photographing. The articles have one panel of man-made fiber textile material and the other three panels are of clear polyvinyl chloride (PVC) sheeting. The articles are mainly of the clear PVC sheeting. Each bag is designed for repetitive reuse and is not of a kind that is disposable. They measure approximately 16 ½”(W) x 22”(H) x 3 ½”(D). Each bag features a top carrying handle and a zippered closure.
The applicable subheading for Part Numbers 18400, 18141, 18140 and 18401 will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides in part, for other bags and containers, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 17.6 percent ad valorem.
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 Kevin Gorman at 646-733-3041.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division