CLA-2-39:RR:NC:SP:221 L80987
Ms. Irene Tsiavos
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of shrink-wrap bags and gift bags from China.
Dear Ms. Tsiavos:
In your letter dated November 16, 2004, you requested a tariff classification ruling.
Samples were provided with your letter. The shrink-wrap bag is composed of clear polyvinyl chloride plastic. The bag measures 24 inches by 30 inches and is designed to wrap a gift basket. The bag is placed over a basket after which a blow dryer can be used to apply heat to shrink the bag for a close fit around the basket. The shrink-wrap bag is packaged for retail sale with polypropylene ribbon for tying and decorating the bag. The gift bags are composed of polypropylene plastic, and measure 22.75 inches by 24 inches. The gift bags are meant for wrapping an Easter basket. The bags are packaged for retail sale with polypropylene ribbon and paper gift tags.
The applicable subheading for the shrink wrap bags and the gift bags will be 3923.29.0000, 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 other plastics. 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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division