The tariff classification of wet umbrella bags from China

N163577 May 19, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.21.0095 Ms. Marina Flores Marina Flores: U.S. Customs Brokers & Freight Forwarders 49 SE Street No. 893 Reparto Metropolitano San Juan, Puerto Rico 00921 RE: The tariff classification of wet umbrella bags from China Dear Ms. Flores: In your undated letter, received in this office on May 2, 2011, on behalf of Enrique Jara Pino, you requested a tariff classification ruling. The sample provided with your letter is a wet umbrella bag that measures 33 ½ inches in length by 7 inches in width and has a cut-out opening to form a handle. The bag is composed of high density polyethylene plastic sheeting. It is printed with the word “Wet” followed by a picture of an umbrella and then followed by the word “Bag.” The bags are available in slight variations, all shaped and sized to hold a single umbrella, and in sizes to fit either a large umbrella or a small umbrella. The other variation pictured in your submission is printed with an illustration of a dripping umbrella and the words “Wet Umbrella Bag.” These bags are provided in establishments such as department stores, hotels and commercial lobbies for customers, residents and visitors with wet umbrellas. The bags help in keeping the floor dry to prevent falls caused by slippery floors. The applicable subheading for the wet umbrella 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