N270569 N2 Ruling Active

The tariff classification of a PVC retail bag from China

Issued November 30, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3923.29.0000

Headings: 3923

Product description

The merchandise at issue consists of a bag constructed of polyvinyl chloride (PVC) plastic sheeting. You indicate that the bag is intended to be used at retail stores for customers to carry their purchases home, and will bear a logo and/or phrases related to Bauer Hockey, Inc. The bag measures approximately 20"(L) x 17"(W) and features a drawstring closure at the top of the bag. The drawstring connects to two grommets at the bottom of the bag, allowing a customer to carry the bag over their shoulders. Measurement of the sample provided shows the bags have a thickness of approximately 3 mils. Bags of this construction are not considered to be suitable for prolonged use.

CBP rationale

The applicable subheading for the PVC retail 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.

Full text

N270569 November 30, 2015 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3923.29.0000 Craig VerPault Performance Sports Group, Ltd. 100 Domain Drive Exeter, NH 03833 RE: The tariff classification of a PVC retail bag from China Dear Mr. VerPault: In your letter dated November 5, 2015, you requested a tariff classification ruling. A sample was provided. The merchandise at issue consists of a bag constructed of polyvinyl chloride (PVC) plastic sheeting. You indicate that the bag is intended to be used at retail stores for customers to carry their purchases home, and will bear a logo and/or phrases related to Bauer Hockey, Inc. The bag measures approximately 20"(L) x 17"(W) and features a drawstring closure at the top of the bag. The drawstring connects to two grommets at the bottom of the bag, allowing a customer to carry the bag over their shoulders. Measurement of the sample provided shows the bags have a thickness of approximately 3 mils. Bags of this construction are not considered to be suitable for prolonged use. The applicable subheading for the PVC retail 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

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