The tariff classification of vomit bags from Taiwan

N091544 January 22, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.21.0095 Ms. Donna Kjeldsen Centurion Medical Products 301 Catrell Drive Howell, MI 48843 RE: The tariff classification of vomit bags from Taiwan Dear Ms. Kjeldsen: In your letter dated January 19, 2009, you requested a tariff classification ruling. The vomit bag will be used in medical institutions. The bag is made of polyethylene and is fitted onto a rigid plastic collar which allows the bag to remain open during use. The applicable subheading for the polyethylene vomit bags 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: of polymers of ethylene…other: other. 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