The tariff classification of plastic bags from China

N268916 October 15, 2015 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3923.21.0095, 3923.29.0000 John Hyatt The Irwin Brown Company 212 Chartres Street New Orleans, LA 70130 RE: The tariff classification of plastic bags from China Dear Mr. Hyatt: In your letter dated September 14, 2015, on behalf of Jefferson Variety Store, you requested a tariff classification ruling. Samples were provided, which will be returned to you. The merchandise at issue consists of an assortment of plastic trinket bags. The samples provided included bags that are yellow in color and bear the image of a clown imprinted on them, as well as those made of clear plastic with no images or adornment. The bags are rectangular in shape, have no handles, and vary in size from 8" (W) x 12" (H) to 26" (W) x 35"(H). You indicate that the bags are intended for use during the Mardi Gras season for carrying beads and other trinkets. The bags are of flimsy construction and are not suitable for repeated use. In your submission you do not specify what type of plastic the bags are made from. Classification will depend, in part, on the type of plastic used in the production of the bags. The applicable subheading for the trinket bags, if composed of polyethylene plastic, 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: Other. The rate of duty will be 3% ad valorem. The applicable subheading for the trinket bags, if composed of a plastic other than polyethylene, will be 3923.29.0000, 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