The tariff classification of plastic bags from Taiwan orChina when imported with shoes.

NY 865130 July 29, 1991 CLA-2-39:S:N:N3G:221 865130 CATEGORY: Classification Mr. Joseph F. Straus BBC International Ltd. 19 West 34th Street New York, NY 10001 RE: The tariff classification of plastic bags from Taiwan or China when imported with shoes. Dear Mr Straus: In your letter dated June 27, 1991, you requested a tariff classification ruling. In NY Ruling 864257 of June 25, 1991, the plastic bags were classified in subheading 3923.29.0000, Harmonized Tariff Schedule of the United States (HTS). That ruling applies only to bags that are imported separately from the shoes. Bags that are imported with the shoes are considered packing material for the shoes, and such bags are subject to the same rate of duty as the shoes. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport