CLA-2-48:OT:RR:NC:2:234
Mr. Arthur F. Lentz
Lucia M. Lentz Customhouse Broker, Inc.
2252 A Landmeier Road
Elk Grove Village, IL 60007
RE: The tariff classification of an inflatable “Dunnage” bag from China
Dear Mr. Lentz:
In your letter dated August 18, 2008, you requested a tariff classification ruling on behalf of your client, Procon Pacific LLC.
You submitted a sample of an inflatable “Dunnage” bag which will be retained by this office. It is an inflatable bag constructed of two layers which has an inner layer of Polyethylene strips and outer layer of Kraft paper. It is stitched on both ends and the stitched ends are sealed with tape. It measures approximately 81 cm wide x 117 cm long. The bag is fitted with a screw valve cap which accommodates a nozzle for air intake to inflate the bag for use. You state in your letter, these bags come in other constructions which includes a bag that is constructed of an inner layer of Polyethylene liner and outer layer of Polypropylene fabric and may have a third layer of Kraft paper. This office will only consider the classification of the submitted sample in this binding ruling. The use of a “dunnage” bag, according to your letter and submitted literature, is to brace loads inside a container, truck, etc. This is normally done by using fillers of foam, wood or other packing materials. The “dunnage” bag is thought to be more environmentally friendly. In your request for a binding ruling you suggested that the submitted sample be classified in the subheading 3923.90.0080, Harmonized Tariff Schedule of the United States (HTSUS).
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the headings and legal notes do not otherwise require, the remaining GRI's are applied, taken in order. It is the opinion of this office that the “dunnage” bag is provided for in subheading 4819.30.0020, HTSUS using GRI 1.
The applicable subheading for the inflatable “Dunnage” bag will be 4819.30.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sacks and bags, having a base width of 40 cm or more: Shipping sacks and multiwall bags, other than grocers’ bags. The rate of duty will be Free.
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 Patricia Wilson at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division