The tariff classification of PVC dome bags from China or Taiwan

N007686 March 8, 2007 CLA-2-39:RR:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3923.29.0000 Mr. Paul C. Conway BDP International, Inc. 147-31 176 Street Jamaica, NY 11434 RE: The tariff classification of PVC dome bags from China or Taiwan Dear Mr. Conway: In your letter dated February 13, 2007, on behalf of R.B. Dwyer Inc., you requested a tariff classification ruling. Two representative samples, identified as dome bags, were included with your letter. Dome bags are packaging bags that are straight on the open end and curved on the closed end. They are used to seal gift baskets and the like for retail sale. The dome bags are made of heat shrinkable polyvinyl chloride (PVC) plastic sheeting that measures approximately 1 mil in thickness. Some of the bags have an air-vent hole so the package can breathe and for easy shrinking. The dome bag may be placed over the top of the basket or other product to be packaged and then heat shrunk to form a seal around it, or the item to be packaged may be placed into the dome bag and the loose ends gathered and secured at the top. The applicable subheading for the PVC dome bags will be 3923.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics…sacks and bags (including cones): of other plastics. The rate of duty will be 3 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