The tariff classification of lay-flat tubing from Brazil

N257400 September 30, 2014 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3917.32.0020 Mr. Teng Naitze Poly Embalagens, Ltd. Via das Torres, Lote 2A Centro Industrial de Aratu Simoes Filho Bahia, Brazil 43700-000 RE: The tariff classification of lay-flat tubing from Brazil Dear Mr. Naitze: In your letter dated September 17, 2014, you requested a tariff classification ruling. Photographs have been submitted in lieu of a sample. The merchandise is identified as FFS (Form, Fill and Seal) tubular film or lay-flat tubing made of polyethylene using blown-film extrusion. The tubing is usually printed according to a buyer’s specifications. It is gusseted and lightly embossed. The film gauge varies according to a buyer’s specifications but is typically in the 140-180 micron range. At the time of importation the tubing is open at both ends and wound onto rolls approximately 40 to 50 inches in diameter. After importation the tubing will be fed into a Vertical Form Fill and Seal packaging machine. The machine forms a bag by cutting the tubing to size and sealing it at the bottom. The bag is filled with the buyer’s product and then sealed at the top. The gusseting of the tubing allows the bags to maintain a rectangular shape and the embossing keeps the bags from slipping when stacked. The applicable subheading for the polyethylene lay-flat tubing will be 3917.32.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses and fittings therefor…other, not reinforced or otherwise combined with other materials, without fittings…of polyethylene. The general rate of duty will be 3.1 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/. Articles classifiable under subheading 3917.32.0020, HTSUS, which are products of Brazil may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”. 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.m.mazzola@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division