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 shrink wrap bags, basket bags and self-sealing bags from China
Dear Ms. Woody:
In your letter dated October 21, 2014, you requested a tariff classification ruling. Samples were provided and are being returned as you requested.
Item 603381 is a shrink-wrap gift basket bag composed of polyvinyl chloride (PVC) film. It measures approximately 18” wide x 30” high and is imported in a clear plastic bag with a header card that states “Shrink Wrap Bag.” The bag is meant as a packaging overwrap for an already filled gift basket. Heating the bag with a hair dryer causes the bag to shrink and form a tight seal around the basket. A paper insert with instructions on how to shrink the bag is included.
Item 878827 is a set of two bags composed of polypropylene (PP) film. The bags measure approximately 24” wide x 30” high and are imported in a clear bag with a header card that states “Cello Basket Bags.” They are printed with a leopard design. The bags are meant to hold an already filled gift basket and can be secured at the top with either a ribbon or twist-tie, which are not included.
The applicable subheading for the PVC shrink-wrap bags, item 603381, and the PP basket bags, item 878827, 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 percent ad valorem.
Item 888651 is a package of 100 bags composed of polyethylene (PE) film. The bags measure approximately 2” wide x 3” high and have integral extruded closures. They are imported in a clear bag with a header card that states “Gadgets and Gizmos, Self-Sealing Bags.” The bags are said to be used as storage bags for organizing, protecting, and storing craft items, beads, jewelry and miscellaneous small articles.
In your letter, you suggest classifying the self-sealing bags, item 888651, in subheading 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), as other household articles of plastics. The classification of merchandise under the HTSUS is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. Additional U.S Rule of Interpretation 1(a) states that in the absence of special language or context which otherwise requires, a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use. Although you may market these particular bags for storage, these thin gauge polyethylene bags with integral extruded closures belong to the same class or kind of bags that are principally used for the packing and conveyance of goods.
The applicable subheading for the polyethylene self-sealing bags, item 888651, will be 3923.21.0030, 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.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division