CLA-2-39:S:N:N6:221 894410

Mr. Nicholas Tan
Columbus Trading Enterprise, Inc.
48 Hawthorne Avenue
Newark, DE 19711

RE: The tariff classification and country of origin marking requirements of blanket, bed sheet and shower curtain bags from Taiwan or China.

Dear Mr. Tan:

In your letter dated January 27, 1994, you requested a tariff classification ruling.

The bags will be imported empty and used to package items such as blankets, bed sheets, shower curtains and pillow covers. Two samples were provided with your ruling request. Both samples are composed of polyvinyl chloride. One sample is a typical blanket bag. It is substantially constructed with piping along the edges and has a zipper which allows easy access for reuse. The second sample has a snap closure instead of a zipper, and is also designed for reuse. The applicable subheading for the two types of 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, of other plastics. The rate of duty will be 3 percent ad valorem.

You also inquired about country of origin marking requirements. You asked if marking requirements would be met if the shipping cartons rather than the bags were marked with the country of origin. You point out that the bags will be imported empty and used only for packaging.

Both types of bags are substantially constructed and suitable for reuse as storage bags. Therefore the bags must be individually marked. In order to avoid confusion with the country of origin of the bags' contents, each bag should be marked "Bag Made in (name of country)," or similar language to identify the country of origin of the bag itself.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport