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M85752 M8 Ruling Active

The tariff classification of polypropylene gift bags from Taiwan.

Issued August 24, 2006 by U.S. Customs and Border Protection.

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M8 M85752 (August 24, 2006)

Tariff classification

HTS codes: 3923.29.0000

Headings: 3923

Product description

Both gift bags are said to be composed of polypropylene plastic sheeting. Item No. PG3-TK*1 has a plastic handle and a snap closure. It measures 190 millimeters in width by 200 millimeters in height and has side gussets of 80 millimeters. Item No. PG4-TK has a textile string handle and no closure. It measures 160 millimeters in width by 170 millimeters in height and has side gussets of 80 millimeters. Both of these gift bags are of a type sold individually directly to consumers at retail.

CBP rationale

The applicable subheading for the polypropylene gift bags will be 3923.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics, sacks and bags, of other plastics.

Full text

NY M85752 August 24, 2006 CLA-2-39:RR:NC:SP:221 M85752 CATEGORY: Classification TARIFF NO.: 3923.29.0000 Ms. Julie Wang Success System Services 923 E. Valley Blvd., #268 San Gabriel, CA 91776 RE: The tariff classification of polypropylene gift bags from Taiwan. Dear Ms. Wang: In your letter dated August 7, 2006, on behalf of Mirage Import Inc., you requested a tariff classification ruling. Two samples were provided with your letter. Both gift bags are said to be composed of polypropylene plastic sheeting. Item No. PG3-TK*1 has a plastic handle and a snap closure. It measures 190 millimeters in width by 200 millimeters in height and has side gussets of 80 millimeters. Item No. PG4-TK has a textile string handle and no closure. It measures 160 millimeters in width by 170 millimeters in height and has side gussets of 80 millimeters. Both of these gift bags are of a type sold individually directly to consumers at retail. The applicable subheading for the polypropylene gift bags will be 3923.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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