CLA-2-39:S:N:N3G:221 863789
8481.30.9000
Mr. John A. Slagle
Wolf D. Barth Co., Inc.
7575 Holstein Ave.
Philadelphia, PA 19153
RE: The tariff classification of bags and valves from Italy.
Dear Mr. Slagle:
In your letter dated May 22, 1991, on behalf of Fres-Co.
Systems USA, you requested a tariff classification ruling.
The bags are used to package coffee. There are two
different types of bags. One bag is composed of plastics. The
second bag is composed of aluminum foil with a thin plastic
coating on the exterior surface. The bags have plastic valves
which expel carbon dioxide from the bag without letting oxygen
into the bag. The valves will also be imported separately from
the bags.
The applicable subheading for the plastic bags, when
composed of polymers of ethylene, will be 3923.21.0090,
Harmonized Tariff Schedule of the United States (HTS), which
provides for articles for the conveyance or packing of goods, of
plastics, sacks and bags of polymers of ethylene, other. The
rate of duty will be 3 percent ad valorem.
The applicable subheading for the plastic bags, when
composed of polymers other than ethylene, will be 3923.29.0000,
HTS, which provides for articles for the conveyance or packing of
goods, of plastics, sacks and bags, other. The rate of duty will
be 3 percent ad valorem.
The applicable subheading for the aluminum bags coated with
plastic will be 7612.90.1090, HTS, which provides for aluminum
casks, drums, cans, boxes and similar containers (including rigid
or collapsible tubular containers), for any material (other than
compressed or liquified gas), of a capacity not exceeding 300
liters, whether or not lined or heat insulated, but not fitted
with mechanical or thermal equipment, other. The rate of duty
will be 5.7 percent ad valorem.
The applicable subheading for the valves, when imported
separately from the bags, will be 8481.30.9000, HTS, which
provides for taps, cocks, valves and similar appliances...check
valves, other. The rate of duty will be 4.4 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport