CLA-2-39:OT:RR:NC:N4:421
Ms. Cinny Lee
E&E Company Limited
45875 Northport Loop East
Fremont, CA 94538
RE: The tariff classification of PVC bedding packaging bags from China
Dear Ms. Lee:
In your letter dated March 1, 2012, you requested a tariff classification ruling.
The products are described as packaging bags made of polyvinyl chloride (PVC) plastic sheeting. Two representative samples were included with your letter and are being returned as you requested. The bags are of a kind used for packaging bedding such as blankets, mattress pads and comforters. Sample 1 is a rectangular bag with rounded corners that measures 19 ½ inches by 14 ½ inches by 6 inches. It has contrasting color piping, sewn seams, a zipper closure around three sides and a self handle. There is wire reinforcement inside the piping to hold the shape of the product. Sample 2 is a rectangular bag that measures 20 ½ inches by 15 inches by 6 ¼ inches. The bag has sewn seams, a top zipper closure and a self handle. There is a pocket in front that contains a paper card describing the contents. You state that the thickness of the PVC varies from 0.1 mm (3.9 mils) to 0.12 mm (4.7 mils). Sample 1 measures approximately 4 ½ mils in thickness. Sample 2 measures approximately 4 mils in thickness.
Although these bags are of a kind used as ordinary packing for bedding such as comforters, featherbeds, pillows, bed linens and similar items, they belong to the kind of durable plastic bags that are sold on their own merit as household storage bags. 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,” 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 sample PVC bags provided with your request do not have single use indicators. Bags constructed as per the samples, although used for the retail packaging and marketing of bedding, are considered to be suitable for reuse as household storage bags when they measure at least 4 mils in thickness.
The applicable subheading for the PVC bedding bags, when they measure less than 4 mils in thickness, will be 3923.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance and packing of goods…of other plastics. The rate of duty will be 3 percent ad valorem.
The applicable subheading for the PVC bedding bags, when they measure at least 4 mils in thickness, will be 3924.90.5650, HTSUS, which provides for…other household articles…of plastics: other: 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division