The tariff classification of liner bags from India

N237345 February 5, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.21.0095 Ms. Renee Francis Miami Valley Worldwide Inc. 1300 E. Third St. Dayton, OH 45403 RE: The tariff classification of liner bags from India Dear Ms. Francis: In your letter dated January 14, 2013, on behalf of Stephen Gould of Ohio Corp., you requested a tariff classification ruling. Photographs were provided with your letter. The liner bags are composed of polyethylene plastic sheeting. The liner bags will be imported in two sizes. The large liner bag measures 84 inches in length by 64 inches in height with a 55 inch pleated side gusset. The extra-large liner bag measures 84 inches in length by 72 inches in height with a 50.5 inch pleated side gusset. The liner bags do not have handles. The applicable subheading for the polyethylene liner 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 general 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/. Articles classifiable under subheading 3923.21.0095, HTSUS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”. 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, Thomas J. Russo Director National Commodity Specialist Division