The tariff classification of "Floodbloc Bags" from Mexico

N091881 February 2, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Jim Mylius Trade Services of Texas, Inc. 2210 N. Veterans Blvd., Suite 140 Eagle Pass, TX 78852 RE: The tariff classification of “Floodbloc Bags” from Mexico Dear Mr. Mylius: In your letter dated January 21, 2010, on behalf of Single Source Apparel, you requested a tariff classification ruling. Illustrations were provided with your letter. Floodbloc bags are used to clean up spills and flooding. The bag has an exterior shell of woven jute fabric which encases a cotton twill packet of acrylic acid polymer. When the bag is immersed in water or other aqueous solutions, the acrylic acid polymer absorbs hundreds of times its weight in liquid and turns into a gel-like material with exceptional moisture retaining capability. The Floodbloc Bags are available in two sizes: approximately 14 inches by 26 inches and approximately 7 ½ inches by 99 ½ inches. The bags are designed for use in emergencies and at disaster sites to check the flow of water and other liquids. The applicable subheading for the Floodbloc Bags will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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