CLA-2-39:RR:NC:SP:221 K84250

3917.32.0050

Mr. Alejandro Cofresi
Von Kupferschein Industries Corp.
Street E Lot 79 Bldg. 1 Minillas Industrial Zone
Bayamon, Puerto Rico 00959

RE: The tariff classification of plastic bags from Thailand, China, Venezuela, Costa Rica and the Dominican Republic

Dear Mr. Cofresi:

In your letter dated March 6, 2004, you requested a tariff classification ruling.

You have described various types of bags, all composed of polyethylene plastic sheeting. Among these bags are T-shirt bags, transparent bags, zipper reclosable bags, garbage bags, biohazard bags and autoclave bags. You did not indicate whether the bags you describe as “zipper reclosable bags” have an integral extruded closure. You also did not specify the size of the bags, though it is likely that most of these bags have at least one side that exceeds 75 millimeters in length. In addition, you will import polypropylene straws for institutional use.

The applicable subheading for polyethylene bags with an integral extruded closure in which no single side exceeds 75 mm in length will be 3923.21.0011, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags (including

cones): of polymers of ethylene, reclosable, with integral extruded closure: with no single side exceeding 75 mm in length. The rate of duty will be 3 percent ad valorem.

The applicable subheading for polyethylene bags with an integral extruded closure in which at least one side exceeds 75 millimeters in length will be 3923.21.0019, HTS, which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones): of polymers of ethylene, reclosable, with integral extruded closure: other. The rate of duty will be 3 percent ad valorem.

The applicable subheading for polyethylene bags without an integral extruded closure, in which no side exceeds 75 mm in length, will be 3923.21.0080, HTS, which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones): 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 polyethylene bags without an integral extruded closure, with at least one side that exceeds 75 millimeters in length, will be 3923.21.0090, HTS, which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones): of polymers of ethylene: other: other. The rate of duty will be 3 percent ad valorem.

The applicable subheading for the polypropylene straws will be 3917.32.0050, HTS, which provides for other tubes, pipes and hoses, not reinforced or otherwise combined with other materials, without fittings, other. The rate of duty will be 3.1 percent ad valorem.

Articles classifiable under subheading 3923.21.0011, 3923.21.0019, 3923.21.0080, 3923.21.0090 or 3917.32.0050, HTS, which are products of Venezuela, Costa Rica or the Dominican Republic may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB", click on "Files", click on "Search" and then enter a key word search for the term "T-GSP".

Some of the plastic bags may be subject to antidumping duties when imported from Thailand or China. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs. 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,

Robert B. Swierupski
Director,
National Commodity
Specialist Division