C89112 C8 Ruling Active

The tariff classification of a gift bag from China.

Issued July 1, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3923.21.0090

Headings: 3923

Product description

The gift bag is composed of polyethylene plastic sheeting. The bag measures 36" in width by 44 inches in height. A yarn tie is packaged for retail sale with the bag. The yarn tie is classified with the bag. The bag will be marketed during the Christmas season as a gift bag. As you requested, the sample is being returned.

CBP rationale

The applicable subheading for the gift bag will be 3923.21.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics.

Full text

NY C89112 July 1, 1998 CLA-2-39:RR:NC:SP:221 C89112 CATEGORY: Classification TARIFF NO.: 3923.21.0090 Mr. Donald A. Keller O'Neill & Whitaker, Inc. 1809 Baltimore Avenue Kansas City, Missouri 64108 RE: The tariff classification of a gift bag from China. Dear Mr. Keller: In your letter dated June 15, 1998, on behalf of Hallmark Cards, you requested a tariff classification ruling. A sample gift bag was submitted with your letter. The gift bag is composed of polyethylene plastic sheeting. The bag measures 36" in width by 44 inches in height. A yarn tie is packaged for retail sale with the bag. The yarn tie is classified with the bag. The bag will be marketed during the Christmas season as a gift bag. As you requested, the sample is being returned. The applicable subheading for the gift bag will be 3923.21.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics...sacks and bags, of polymers of ethylene, other. The rate of duty will be 3 percent ad valorem. 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 212-466-5580. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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