CLA-2-39:S:N:N3:221 814432
Mr. Leroy F. Berven
Global Transportation Services, Inc.
1960 Sixth Avenue S.
2nd Floor
Seattle, WA 98134
RE: The tariff classification of aseptic polyethylene packaging bags from the United Kingdom.
Dear Mr. Berven:
In your letter dated September 1, 1995, on behalf of Tetra Pak and Tetra Laval Prepared Foods, Inc., you requested a tariff classification ruling.
The bags are used to package goods such as liquids, gels, pastes, powders, slurries, foods and beverages. The material comprising the bags consists principally of layers of polyethylene. The material may contain a layer of aluminum foil or a layer of metallized polyester. If so, the layer of aluminum will comprise less than 5 percent of the total thickness of the laminate. The material may also contain layers of other polymers. In all cases, the weight of the polyethylene will predominate over the weight of the other polymers. Some bags will incorporate a spout. The bags are made in the United Kingdom, but may undergo gamma irradiation in a second country.
The applicable subheading for the aseptic polyethylene packaging bags, when no side exceeds 75 mm in length, will be 3923.21.0080, 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 polymers of ethylene, other, with no single side exceeding 75 mm in length. The rate of duty will be 3 percent ad valorem.
The applicable subheading for the polyethylene packaging bags, when at least one side exceeds 75 mm in length, will be 3923.21.0090, HTS, which provides for articles for the conveyance or packing of goods, of plastics, sacks and bags, of polymers of ethylene, other, other. The rate of duty will be 3 percent ad valorem.
This ruling is being issued under the provisions of Section 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 212-466-5580.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division