The tariff classification of a trick or treat bag from China

N267706 August 28, 2015 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3923.29.0000 Kim Benedetto Seasons USA, Incorporated 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a trick or treat bag from China Dear Ms. Benedetto: In your letter dated August 11, 2015, you requested a tariff classification ruling. A sample was provided, and is being returned to you. The sample provided with your letter is described as a trick or treat bag used on Halloween to collect candy. The bag is identified as item number AC16-0169 and bears the image of a jack-o'-lantern and crow printed on both sides of the bag. The bag measures approximately 12 ½ inches in height by 10 ½ inches in width, and is composed of polypropylene plastic sheeting and molded plastic handles. It is similar in design to a shopping bag and is not of a material or construction suitable for long term use. The applicable subheading for the trick or treat bag will be 3923.29.0000, 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 other plastics. The rate of duty will be 3% 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 Evan Conceicao at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division