The tariff classification of perforated plastic sheet from China and woven polypropylene and woven polyethylene bags from Taiwan

N004586 January 18, 2007 CLA-2-39:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9880; 4202.92.4500 Ms. Harriet Kessler Plastique Tags, Inc. 8199 N.W. 71st Street Miami, FL 33166 RE: The tariff classification of perforated plastic sheet from China and woven polypropylene and woven polyethylene bags from Taiwan Dear Ms. Kessler: In your letter dated December 12, 2006, you requested a tariff classification ruling. Samples were provided with your letter. Two of the samples are shopping style tote bags constructed of woven polyethylene or polypropylene strips that measure less than 5 mm in width and thus meet the dimensional requirements of textile strips. The bags have an outer surface of printed plastic sheeting. One bag measures approximately 16 inches in width by 12 inches in height with a 6 inch gusset. The second bag, which is tapered, has a middle snap closure and measures approximately 16 inches at its greatest width and 14 inches in height with a 3 inch bottom gusset. Both styles have double textile strap handles. The bags are substantially constructed and are designed for repetitive use. The remaining samples are polyethylene sheets that you state will be used for wrapping floral arrangements. The sheets measure 24 inches by 36 inches, are perforated along one side and have 5 holes punched in them. The sheets are packed in clusters and are designed to be hung onto a rack by means of the punched holes. Each sheet can be pulled away from the cluster at the perforated portion, leaving the top portion with the holes still hanging on the rack. The applicable subheading for the polyethylene and polypropylene woven strip bags will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastics, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the perforated sheets will be 3926.90.9880, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 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