CLA-2-39:OT:RR:NC:N2:421
Ms. Regina Woody
Hobby Lobby Stores, Inc.
7707 SW 44th Street
Oklahoma City, OK 73179
RE: The tariff classification of plastic bags and cardboard boxes from China
Dear Ms. Woody:
In your letter dated March 5, 2014, you requested a tariff classification ruling.
Five samples were submitted with your letter and are being returned as you requested. The plastic bags and paper boxes are all packaged for retail sale and will be used by customers to package treats or small gift items for presentation. None of the bags have handles.
Item 195495 is identified as a set of zipper bags with toppers. The assortment includes ten polyethylene bags with integral extruded closures and ten decorative paper toppers. The bags and toppers are printed with flower designs. The bags measure 150 millimeters in length by 165 millimeters in width. Item 570515 is identified as a set of cello treat bags. The assortment includes twenty polypropylene treat bags and twenty twist ties. The bags are printed with balloon designs and are open at the top. They measure 300 millimeters in length by 120 millimeters in width and have side gussets that measure 75 millimeters. Item 692673 is identified as a set of mini treat bags. The assortment includes fifty clear polypropylene bags. The bags measure 105 millimeters in length by 75 millimeters in width and are open at the top. Item 795971 is identified as a set of zipper bags. The assortment includes twenty four polyethylene bags with integral extruded closures. The bags are printed with animal hide designs and are open at the top. They measure 150 millimeters in length by 165 millimeters in width. Item 682468 is identified as a set of candy favor boxes. The assortment includes eight small paperboard treat boxes packaged with eight sheets of plastic wrap and cut lengths of ribbon for tying the ends of the wrap.
The applicable subheading for the polyethylene zipper bags with toppers, Item 195495, and the polyethylene animal print zipper bags, Item 795971, will be 3923.21.0030, 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…reclosable, with integral extruded closure: other. The rate of duty will be 3 percent ad valorem.
The applicable subheading for the polypropylene cello treat bags, Item 570515, and the polypropylene mini treat bags, Item 692673, 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 percent ad valorem.
The applicable subheading for the paperboard candy favor boxes packaged with the plastic wrap and ribbon ties, Item 682468, will be 4819.20.0020, HTSUS, which provides for folding cartons, boxes and cases of non-corrugated paper or paperboard: sanitary food and beverage containers. The rate of duty will be free.
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/.
The candy favor boxes from China may be subject to antidumping (AD) duties. A list of AD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov. You may also write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, NW, Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division