K84669 K8 Ruling Active

The tariff classification of treat bags from China.

Issued May 3, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

Style Number 50052 is an assortment of three treat bags composed of polyvinyl chloride plastic sheeting. Each bag is heart-shaped and has rope handles and heat-sealed seams. The bag measures approximately 3 inches in length, 3 5/8 inches at its widest width and 1 ¾ inches in depth. The gusset goes up only part of the height of the bag, and there are no snaps, zippers or other closures to secure the contents. The bag can be used to present small treats or gifts, but it is not suitable for packaging or conveying goods, which would fall out in transport. As you requested, the sample will be returned.

CBP rationale

The applicable subheading for the treat bags will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY K84669 May 3, 2004 CLA-2-39:RR:NC:SP:221 K84669 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Randy Williams Seasons USA, Inc. 18644 E. Powers Lane Aurora, CO 80015 RE: The tariff classification of treat bags from China. Dear Mr. Williams: In your letter dated March 5, 2004, you requested a tariff classification ruling. A sample was provided with your letter. Style Number 50052 is an assortment of three treat bags composed of polyvinyl chloride plastic sheeting. Each bag is heart-shaped and has rope handles and heat-sealed seams. The bag measures approximately 3 inches in length, 3 5/8 inches at its widest width and 1 ¾ inches in depth. The gusset goes up only part of the height of the bag, and there are no snaps, zippers or other closures to secure the contents. The bag can be used to present small treats or gifts, but it is not suitable for packaging or conveying goods, which would fall out in transport. As you requested, the sample will be returned. The applicable subheading for the treat bags will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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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