CLA-2-39:S:N6:N:221 803747

Mr. Jeff Liou
International Connection, Inc.
104 Wenlock Ct. A-10
Princeton, NJ 08540

RE: The tariff classification of polyethylene bags from China.

Dear Mr. Liou:

In a letter dated October 22, 1994, the J. Lynch Co, Ltd., in Taiwan, which you represent, requested a tariff classification ruling.

Three sample bags, all composed of a clear polyethylene, were submitted with the ruling request. These bags will be imported empty and used to package such items as curtains, bed spreads, sheets, pillows and blankets. Sample A has a zipper, though it does not have handles. Sample B has a zipper and a handle affixed to the top of the bag. Sample C has a zipper and handle straps. All three samples have piping around the edges for support. The bags are marked with a label that states "Bag made in China." This marking will satisfy the country of origin marking requirements.

The applicable subheading for the polyethylene bags 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, sack and bags, of polyethylene, other. The rate of duty will be 3 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