CLA-2-39:OT:RR:NC:N4:421
Ms. Lea M. Ford
John S. Connor Inc.
799 Cromwell Park Drive
Glen Burnie, MD 21061
RE: The tariff classification of tree bags, bike bags and gift sacks from China
Dear Ms. Ford:
In your letter dated December 12, 2009, on behalf of The Lindy Bowman Company Incorporated, you requested a tariff classification ruling.
The tree bags, bike bags and gift sacks are said to be composed of 100 percent low density polyethylene plastic. The tree bag measures 44 inches by 28 inches by 90 inches. It is used to dispose of Christmas trees. The bike bag measures 40 inches by 20 inches by 80 inches. It is used to hold a bicycle for gift giving. The gift sack measures 36 inches by 44 inches. It is a decorative bag used to hold a very large gift or several averaged size gifts. The bike bag and gift sack are imported as sets that include a satin ribbon to tie the bags shut and a paper gift tag. The bike bag set and gift sack set are considered to be goods put up in sets for retail sale for tariff purposes, and are classifiable in the provision applicable to the component in the set that imparts the essential character. The bags impart the essential character to each of these sets.
The applicable subheading for the tree bags, bike bag sets and gift sack sets will be 3923.21.0095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics…sacks and bags of polymers of ethylene…other. 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,
Robert B. Swierupski
Director
National Commodity Specialist Division