CLA-2-39:OT:RR:NC:N1:137
Neil S. Helfand
GDLSK LLP
599 Lexington Avenue FL 36
New York, New York 10022
RE: The tariff classification of vacuum sealing bags from China
Dear Mr. Helfand:
In your letter dated October 13, 2022, you requested a tariff classification ruling on behalf of your client, Mon Chateau LLC.
The merchandise at issue is referred to as a Vacuum Sealing Bags Assortment Pack. The pack contains 50 precut bags that measure 8 inches x 10 inches and are sealed on one end, 3 rolls that measure 8 inches wide and 20 feet long and 4 rolls that measure 11 inches wide and 16 feet long. They are composed of polyamide polyethylene film. The bags and rolls are packaged together for retail sale to be used with a vacuum sealing appliance to preserve food. The vacuum sealing appliance is sold separately. The rolls can be cut to various bag sizes by the end user while the precut bags are prepared in standard quart size.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedule covers the components of these articles in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component, which gives them their essential character. The precut polyethylene vacuum seal bags and the rolls of polyethylene vacuum seal material meet the qualifications of "goods put up in sets for retail sale." The components of the set consist of at least two different articles which are, prima facie, classifiable in different headings. They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. It is our opinion that the precut bags impart the essential character of the set.
The applicable subheading for the polyethylene vacuum sealing bags assortment set 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 (including cones): of polymers of ethylene: other. The general rate of duty will be 3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3923.21.0095, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3923.21.0095, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division