The tariff classification of a zippered shrink wrap bag for a snowmobile from China

N257299 October 3, 2014 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3923.21.0095 Ms. Corie Koropatnicki GHY USA Inc. 572 South 5th Street Pembina, ND 58271 RE: The tariff classification of a zippered shrink wrap bag for a snowmobile from China Dear Ms. Koropatnicki: In your letter dated September 8, 2014, you requested a tariff classification ruling on behalf of your client, Epak Incorporated Flexible Packaging. A sample of style number RMK-STU was provided with your letter and is being returned as you requested. The product is a zippered bag that is designed to enclose a snowmobile and then be heat shrunk to conform to the size and shape of the vehicle. It functions to protect the snowmobile when it is inside a crate while being shipped to a retail dealer. It is comprised of 70% polyethylene plastic sheeting and 30% spun bonded textile fabric. The bag is intended for a single use and is disposed of after it is cut from and removed from the snowmobile. The applicable subheading for the zippered shrink wrap bag will be 3923.21.0095, 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 polymers of ethylene: other…other. 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 joan.mazzola@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division