N238279 N2 Ruling Active

The tariff classification of plastic bags for 3D eyeglasses from China

Issued February 25, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3923.21.0095

Headings: 3923

Product description

The product is a polyethylene plastic bag used to package 3D eyeglasses for 3D movies. The bags measure 3.6 inches in width by 10.8 inches in length. The bags have a perforated edge at the bottom to make them easy to tear open. The bags do not have handles. They are flimsily constructed and are disposable.

CBP rationale

The applicable subheading for the polyethylene 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 (including cones): of polymers of ethylene…other.

Full text

N238279 February 25, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.21.0095 Mr. Edmund Lam Maco Import & Export, Inc. 1820 S. Reservoir Street Pomona, CA 91766 RE: The tariff classification of plastic bags for 3D eyeglasses from China Dear Mr. Lam: In your letter dated February 6, 2013, you requested a tariff classification ruling. The product is a polyethylene plastic bag used to package 3D eyeglasses for 3D movies. The bags measure 3.6 inches in width by 10.8 inches in length. The bags have a perforated edge at the bottom to make them easy to tear open. The bags do not have handles. They are flimsily constructed and are disposable. The applicable subheading for the polyethylene 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 (including cones): of polymers of ethylene…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/. You have asked whether this product is subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/. 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

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