N006845 N0 Ruling Active

The tariff classification of shaped treat bags from China.

Issued February 23, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3923.29.0000, 3923.21.0095

Headings: 3923

Product description

You have submitted 4 packages of treat bags. The bags are made of either polyethylene or polypropylene plastic sheeting. The bags measure approximately 5 inches by 9 inches, have irregular edges and do not have handles. The fronts and backs are printed with pictures such as spider webs, pumpkins, gingerbread men and penguins. Each package includes 15 bags of one design and 15 twist ties to close the bags.

CBP rationale

The applicable subheading for the treat bags, when made of polyethylene sheeting, will be 3923.21.0095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones): of polymers of ethylene…other: other. The applicable subheading for the treat bags, when made of polypropylene sheeting, will be 3923.29.0000, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones): of other plastics.

Full text

N006845 February 23, 2007 CLA-2-39:RR:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3923.21.0095; 3923.29.0000 Ms. Senta Schreiber BDG International Inc. 840 Tollgate Road Elgin, IL 60123 RE: The tariff classification of shaped treat bags from China. Dear Ms. Schreiber: In your letter dated February 6, 2007, on behalf of Solo Cup Operating Corp., you requested a tariff classification ruling. You have submitted 4 packages of treat bags. The bags are made of either polyethylene or polypropylene plastic sheeting. The bags measure approximately 5 inches by 9 inches, have irregular edges and do not have handles. The fronts and backs are printed with pictures such as spider webs, pumpkins, gingerbread men and penguins. Each package includes 15 bags of one design and 15 twist ties to close the bags. The applicable subheading for the treat bags, when made of polyethylene sheeting, will be 3923.21.0095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones): of polymers of ethylene…other: other. The rate of duty will be 3 percent ad valorem. The applicable subheading for the treat bags, when made of polypropylene sheeting, will be 3923.29.0000, HTSUS, 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. 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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