N143226 N1 Ruling Active

The tariff classification of a laminated plastic bag from China

Issued January 27, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

In a telephone conversation with this office you indicated that the polyethylene layer predominates by weight and thickness. In its imported condition the bag is heat sealed along three edges and open at the bottom. After importation the bag will be filled with a gel-like material and sealed shut to form a hot/cold compress bag. The imported bag is not a packaging bag for the contents but forms the actual shell of the hot/cold compress pad. Instructions on how to use the pad are printed on the bag at the time of importation. The pad may be heated in the microwave or cooled in the freezer and then applied to the affected body part to give temporary relief of aches and pains.

CBP rationale

The applicable subheading for the plastic bag which forms the shell of a hot/cold compress pad will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N143226 January 27, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Hal Turkmenoglu BeWell USA, Inc. 3195 7th Street S.E. Moultrie, GA 31788 RE: The tariff classification of a laminated plastic bag from China Dear Mr. Turkmenoglu: In your letter dated January 6, 2011, you requested a tariff classification ruling. The sample submitted with your request is described as a laminated plastic bag made from a layer of nylon plastic sheeting laminated to a layer of polyethylene plastic sheeting. In a telephone conversation with this office you indicated that the polyethylene layer predominates by weight and thickness. In its imported condition the bag is heat sealed along three edges and open at the bottom. After importation the bag will be filled with a gel-like material and sealed shut to form a hot/cold compress bag. The imported bag is not a packaging bag for the contents but forms the actual shell of the hot/cold compress pad. Instructions on how to use the pad are printed on the bag at the time of importation. The pad may be heated in the microwave or cooled in the freezer and then applied to the affected body part to give temporary relief of aches and pains. The applicable subheading for the plastic bag which forms the shell of a hot/cold compress pad will be 3926.90.9980, Harmonized Tariff Schedule of the United States (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

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