CLA-2-39:RR:NC:SP:221 J89987

Mr. Steve Springer
Toy State Industrial Ltd.
17 South Avenue
Natick, MA 01760

RE: The tariff classification of Halloween light up bags from Hong Kong.

Dear Mr. Springer:

In your letter dated October 7, 2003, you requested a tariff classification ruling.

A sample was provided with your letter. The Halloween bags (Style #28050) are composed of polyethylene plastic and have plastic handles. The sample bag has a protruding Jack-O-Lantern on one side that contains a light. The included photographs show bags with other protruding Halloween motifs, such as ghosts. The essential character is imparted by the bag.

The applicable subheading for the PVC Halloween bags will be 3923.21.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones): of polymers of ethylene, other. The rate of duty will be 3 percent ad valorem.

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.


Robert B. Swierupski
National Commodity
Specialist Division