CLA-2-39:OT:RR:NC:N4:421
Mr. Ray Reel
National Pen Tennessee
342 Shelbyville Mills Road
Shelbyville, TN 37160
RE: The tariff classification of polypropylene packaging bags with paper inserts from China
Dear Mr. Reel:
In your letter dated June 11, 2013, you requested a tariff classification ruling.
The sample submitted with your letter is identified as a polypropylene bag with insert. It will be used as a packaging bag for the retail sale of miscellaneous small items. No style number was provided. The bag measures approximately 3.75”x 5”and includes a paper insert. Both the bag and insert have die cut holes at the top that allow the bag and its contents to be displayed for sale on hanging rods at retail locations. The bag is also available in a larger size that measures 6 inches by 6 inches and that also includes a paper insert. The bags do not have handles.
Tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the principles set forth in the General Rules of Interpretation (GRIs) taken in order. The Explanatory Notes to the Harmonized Commodity Description and Coding System constitute the official interpretation of the HTSUS at the international level. The polypropylene bag and paper insert form a composite good whose classification is governed by GRI 3(b). In accordance with the Explanatory Notes for GRI 3(b), the essential character of a composite good may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the goods. The polypropylene bag predominates in bulk and value and is the component that is most essential in terms of the function of the product as a packaging container. Thus, the bag is considered to be the component that imparts the essential character to this composite good.
The applicable subheading for the polypropylene bags with paper inserts 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.
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 (646) 733-3023.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division