CLA-2-39:OT:RR:NC:SP:221

Ms. Sandy Wieckowski
Expeditors Tradewin, LLC
11101 Metro Airport Center Drive
Bldg. M2, Suite 110
Romulus, MI 48174

RE: The tariff classification of gift bags from China.

Dear Ms. Wieckowski:

In your letter dated December 2, 2008, on behalf of Hallmark Cards, Inc., you requested a tariff classification ruling.

A sample was provided with your letter. The gift bag (Sku #299EAB1008) is composed of polypropylene plastic sheeting. The bag measures 24 inches by 28 inches and is packaged with a printed paperboard gift tag and a nylon ribbon to seal the bag. The nylon ribbon, paperboard tag and plastic bag will be classified together as a set. The bag imparts the essential character of the set. As you requested, the sample will be returned.

The applicable subheading for the gift 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 bag (including cones), of other plastics. The rate of duty will be 3 percent 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 Joan Mazzola at (646) 733-3023.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division