CLA-2-39:OT:RR:NC:N4:421
Ms. Cindy Kilgore
Lanier Clothes
999 Peachtree Street
Suite 500
Atlanta, GA 30309
RE: The tariff classification of a polyethylene bags for apparel from Vietnam
Dear Ms. Kilgore:
In your letter, dated April 21, 2015, you requested a binding classification ruling. Product information and samples were submitted for our review.
The samples include two bags made from polyethylene sheeting. The first measures 20.5 inches wide by 30 inches long, and the plastic is 1 mil in thickness. The bag has an opening at the top for a hanger hook that is flanked by two diagonal heat-sealed seams. The second sample measures 24 inches wide by 41 inches long, and the plastic is 0.8 mil in thickness. The bag has the same hanger hook opening and seams, and has 2 inch-deep gussets on the left and right bag edges.
You state in your letter that the bags serve as protection of garments for ocean shipment. You also provide that the bags remain on the garments until store delivery, where they are discarded by the store or potentially reused. You suggest that the bags are classifiable under subheading 3923.21.0095, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the bags, when imported without the garments, is 3923.21.0095, HTSUS, which provides for Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Sacks and bags (including cones): Of polymers of ethylene: Other: Other. The rate of duty will be 3 percent ad valorem.
You suggest that the bags are classifiable separately from the garments. Classification of merchandise is governed by the General Rules of Interpretation (GRIs). GRI 5(b) states that, “Subject to the provisions of rule 5(a) above, packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.” The instant bags are flimsy, are a kind normally used for packing garments, and are not suitable for repetitive use. Indeed, the bags are discarded after importation. Reuse by the consumer or incidental reuse by the store does not impact classification.
In accordance with GRI 5(b), the bags are packaging classifiable with the imported garments.
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 Laurel Duvall at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division