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The tariff classification of Halloween light up bags from Hong Kong.
Issued November 7, 2003 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardJ8 J89987 (November 7, 2003)
Tariff classification
HTS codes: 3923.21.0080
Headings: 3923
Product description
The Halloween bags (Style #28050) are composed of polyethylene plastic and have plastic handles. The sample bag has a protruding Jack-O-Lantern on one side that contains a light. The included photographs show bags with other protruding Halloween motifs, such as ghosts. The essential character is imparted by the bag.
CBP rationale
The applicable subheading for the PVC Halloween bags will be 3923.21.0080, 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 polymers of ethylene, other.
Full text
NY J89987 November 7, 2003 CLA-2-39:RR:NC:SP:221 J89987 CATEGORY: Classification TARIFF NO.: 3923.21.0080 Mr. Steve Springer Toy State Industrial Ltd. 17 South Avenue Natick, MA 01760 RE: The tariff classification of Halloween light up bags from Hong Kong. Dear Mr. Springer: In your letter dated October 7, 2003, you requested a tariff classification ruling. A sample was provided with your letter. The Halloween bags (Style #28050) are composed of polyethylene plastic and have plastic handles. The sample bag has a protruding Jack-O-Lantern on one side that contains a light. The included photographs show bags with other protruding Halloween motifs, such as ghosts. The essential character is imparted by the bag. The applicable subheading for the PVC Halloween bags will be 3923.21.0080, 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 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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