The tariff classification of a polyethylene bag from China

N310332 March 23, 2020 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3923.21.0095, 9903.88.03 Simon Slyper Amscan, Inc. 80 Grasslands Road New York, NY 10523 RE: The tariff classification of a polyethylene bag from China Dear Mr. Slyper: In your letter dated March 3, 2020 you requested a tariff classification ruling. A representative sample was submitted with the request and will be retained by this office. Item 11783 is called a Balloon Drop Bag. The package contains one low density polyethylene (LDPE) bag measuring 3 ft.by 10 ft. The bag can hold 72 nine inch balloons or 38 twelve inch balloons. The package also contains five pieces of string to attach the filled bag to the ceiling. After the filled bag is attached to the ceiling, the consumer can pull the 10 ft. ripcord to release the balloons. The bag is a one-time use bag. You suggest classification of the plastic balloon drop bag under subheading 9503.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” We disagree.  Although the product is used to suspend  balloons, streamers, tissue paper, and other floating decorations from the ceiling, for tariff purposes, it is not considered to be a balloon accessory .  Therefore, classification under subheading 9503.00.0090, HTSUS, is not appropriate. The applicable subheading for the LDPE balloon drop bag 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 general rate of duty will be 3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3923.21.0095, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3923.21.0095, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Christina Allen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division