The tariff classification of plastic garden bags from Canada.
Issued November 17, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5500
Headings: 3924
Product description
The submitted sample consists of plastic bags identified as Bag O’ Blooms. The contents include two plastic bags, a short piece of rope and controlled release fertilizer. The bags are designed to hold soil for planting flower seeds. The bags are marked with areas to be cut out so the flowers can grow through. The rope is used to hang the plastic bags with flowers in desired locations such as fences, patios, brick walls, decks, etc., to create a beautiful arrangement of flowers. In our opinion this item is a set and the plastic bags impart the essential character to this set.
Full text
NY E87984 November 17, 1999 CLA-2-39:RR:NC:SP:222 E87984 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Wendy Corupe Stokes Seeds Inc. 183 Main Street Fredonia, NY 14063 RE: The tariff classification of plastic garden bags from Canada. Dear Ms. Corupe: In your letter dated October 5, 1999, and received in this office on October 19, 1999, you requested a classification ruling. The submitted sample consists of plastic bags identified as Bag O’ Blooms. The contents include two plastic bags, a short piece of rope and controlled release fertilizer. The bags are designed to hold soil for planting flower seeds. The bags are marked with areas to be cut out so the flowers can grow through. The rope is used to hang the plastic bags with flowers in desired locations such as fences, patios, brick walls, decks, etc., to create a beautiful arrangement of flowers. In our opinion this item is a set and the plastic bags impart the essential character to this set. The applicable subheading for the Bag O’ Blooms will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: other, other. The rate of duty will be 3.4 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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