CLA-2-39:OT:RR:NC:N4:422
Mr. Michael Koseck
E. Besler & Co.
115 Martin Lane
Elk Grove Village, IL 60007
RE: The tariff classification of plastic milk storage bags from China
Dear Ms. Koseck:
In your letter dated April 13, 2011, on behalf of Learning Curve Brands, Inc., you requested a tariff classification ruling.
The submitted sample is identified as The First Years Milk Storage Bags. This item consists of 25 identical bags, each made of polyethylene (PE) plastic material, packaged together in a retail box. Each bag has a 5 oz. capacity, measures approximately 7½” x 4¼” and has a pinch/pressure seal near the top. This item is designed to be used to store breast milk in the refrigerator or freezer. When used, the breast milk is pumped directly into the bags by a separately purchased pump (not included). As you requested, the sample will be returned to you.
The applicable subheading for The First Years Milk Storage Bags will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division