N043909 N0 Ruling Active

The tariff classification of trick or treat bags from China.

Issued November 26, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3923.29.0000

Headings: 3923

Product description

The bag, style 18937, is identified as the “High School Musical” treat bag and is printed with the title “High School Musical” and with a picture of the cast from that movie. The bag is composed of polypropylene plastic sheeting with heat sealed seams and molded plastic handles. It is similar in design to a shopping bag and is not of a material or construction suitable for long term use. The bag measures approximately 15 ½ inches in height by 13 ½ inches in width. The treat bags are imprinted with a UPC code for individual sales and

CBP rationale

The applicable subheading for the “High School Musical” trick or treat 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 (including cones): of other plastics.

Full text

N043909 November 26, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3923.29.0000 Ms. Maria Johnson Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of trick or treat bags from China. Dear Ms. Johnson: In your letter dated November 5, 2008, you requested a tariff classification ruling. The sample provided with your letter is described as a trick or treat bag used on Halloween for collecting candies. The bag, style 18937, is identified as the “High School Musical” treat bag and is printed with the title “High School Musical” and with a picture of the cast from that movie. The bag is composed of polypropylene plastic sheeting with heat sealed seams and molded plastic handles. It is similar in design to a shopping bag and is not of a material or construction suitable for long term use. The bag measures approximately 15 ½ inches in height by 13 ½ inches in width. The treat bags are imprinted with a UPC code for individual sales and you state that they will be sold individually to customers. As you requested, the sample will be returned. The applicable subheading for the “High School Musical” trick or treat 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 (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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