J81645 J8 Ruling Active

The tariff classification of Trick or Treat bags from China.

Issued March 11, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3923.29.0000

Headings: 3923

Product description

The Trick or Treat bags are composed of polyvinyl chloride plastic sheeting. The sheeting is flimsy and the bags, which resemble shopping bags, are not designed for prolonged use. The bags are printed with motifs of various action figures and cartoon or comic strip characters. The bags have plastic handles, and are approximately 16 inches in height and 13 ½ inches in width.

CBP rationale

The applicable subheading for the Trick or Treat bags 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 (including cones): of other plastics.

Full text

NY J81645 March 11, 2003 CLA-2-39:RR:NC:SP:221 J81645 CATEGORY: Classification TARIFF NO.: 3923.29.0000 Ms. Wendy Yeh Disguise, Inc. 11906 Tech Center Court Poway, CA 92064-7139 RE: The tariff classification of Trick or Treat bags from China. Dear Ms. Yeh: In your letter dated February 25, 2003, you requested a tariff classification ruling. Samples were provided with your letter. The Trick or Treat bags are composed of polyvinyl chloride plastic sheeting. The sheeting is flimsy and the bags, which resemble shopping bags, are not designed for prolonged use. The bags are printed with motifs of various action figures and cartoon or comic strip characters. The bags have plastic handles, and are approximately 16 inches in height and 13 ½ inches in width. The applicable subheading for the Trick or Treat bags 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 (including cones): of other plastics. The rate of duty will be 3 percent ad valorem. Importations of this merchandise may be subject to the provisions of Section 133 of the Customs Regulations if it copies or simulates a trademark, tradename, or copyright registered with the United States Customs Service. 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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