E85031 E8 Ruling Active

The tariff classification of PVC packaging bags from China.

Issued August 6, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3923.29.0000

Headings: 3923

Product description

The bag includes a cardboard insert imprinted with information about the product to be packaged inside the bag. A grommeted hole at the top attaches the insert to the bag, and allows the bag to be hung to display the product. The bag and insert form a composite good, with the essential character imparted by the plastic bag. The classification of the packaging bag is not dependent on the type of product packaged inside. The sample is being returned as you requested.

CBP rationale

The applicable subheading for the PVC packaging bag with its cardboard insert will be 3923.29.0000, 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 other plastics.

Full text

NY E85031 August 6, 1999 CLA-2-39:RR:NC:SP:221 E85031 CATEGORY: Classification TARIFF NO.: 3923.29.0000 Ms. Michelle Everitt Beijing Trade Exchange, Inc. 701 E. Street, SE. Washington, DC 20003 RE: The tariff classification of PVC packaging bags from China. Dear Ms. Everitt: In your letter dated July 23, 1999, you requested a tariff classification ruling. The sample provided with your letter is a clear packaging bag made from polyvinyl chloride (PVC) plastic. The bag includes a cardboard insert imprinted with information about the product to be packaged inside the bag. A grommeted hole at the top attaches the insert to the bag, and allows the bag to be hung to display the product. The bag and insert form a composite good, with the essential character imparted by the plastic bag. The classification of the packaging bag is not dependent on the type of product packaged inside. The sample is being returned as you requested. The applicable subheading for the PVC packaging bag with its cardboard insert will be 3923.29.0000, 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 other plastics. 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 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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