CBP Ruling D84558 — The tariff classification of Halloween trick or treat bags from China.

Tariff classification

Headings: 3923

Product description

Both are made of sheeting of polyethylene plastic with heat sealed seams. The bags are not designed for prolonged use. Item SC-0020 is printed on both sides with an illustration of a comical ghost holding a jack-o-lantern. The bag has cut-out handles reinforced with molded plastic. Item SC-0021 is printed on the front panel with the upper torso of a skeleton. A separate, inflatable skeleton head made of the same plastic sheeting is affixed onto the torso. Double handles of molded plastics are attached to the top of the bag.

CBP rationale

a jack-o-lantern. The bag has cut-out handles reinforced with molded plastic. Item SC-0021 is printed on the front panel with the upper torso of a skeleton. A separate, inflatable skeleton head made of the same plastic sheeting is affixed onto the torso. Double handles of molded plastics are attached to the top of the bag. The applicable subheading for the polyethylene trick or treat bags 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.

Full text

NY D84558 November 20, 1998 CLA-2-39:RR:NC:SP:221 D84558 CATEGORY: Classification TARIFF NO.: 3923.21.0090 Ms. Maggie Smith Coppersmith Inc. 1599 Grandview Drive So. San Francisco, CA 94080 RE: The tariff classification of Halloween trick or treat bags from China. Dear Ms. Smith: In your letter dated November 3, 1998, on behalf of Hill Design Group, you requested a tariff classification ruling. The two samples submitted with your request are designed to be used as trick or treat bags on Halloween. Both are made of sheeting of polyethylene plastic with heat sealed seams. The bags are not designed for prolonged use. Item SC-0020 is printed on both sides with an illustration of a comical ghost holding a jack-o-lantern. The bag has cut-out handles reinforced with molded plastic. Item SC-0021 is printed on the front panel with the upper torso of a skeleton. A separate, inflatable skeleton head made of the same plastic sheeting is affixed onto the torso. Double handles of molded plastics are attached to the top of the bag. The applicable subheading for the polyethylene trick or treat bags 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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