CLA-2-39:OT:RR:NC:N2:421
Elizabeth Kessens
Dollar General
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of a plastic gift bag from China
Dear Ms. Kessens:
In your letter dated February 2, 2016, you requested a tariff classification ruling.
The merchandise under consideration is a stocking-shaped gift bag constructed of polyurethane plastic, identified as SKU # Stockbag. The bag measures approximately 9.75" (W) x 13" (H) and features two carrying handles at the top. Based on the information provided, the polyurethane plastic measures approximately 3 mils in thickness. Although you describe this gift bag as being reusable, bags of this construction are generally not considered to be suitable for prolonged use.
In your submission you suggest classification in subheading 3923.91.0095, Harmonized Tariff Schedule of the United States (HTSUS). While the gift bag at issue is classifiable as an article for the conveyance or packing of goods of heading 3923, the subheading you suggest only applies to sacks and bags constructed of polymers of ethylene.
The applicable subheading for the plastic gift bag will be 3923.29.0000, 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% 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 Evan Conceicao at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division