CLA-2-39:RR:NC:SP:221 C84505

Mr. Felix A. Leon
Lion Trading Company
Vieques 1114
San Juan, Puerto Rico 00907

RE: The tariff classification of a plastic multi-bag handle from Spain.

Dear Mr. Leon:

In your letter dated February 10, 1998, you requested a tariff classification ruling.

A sample handle was provided with your letter. It is composed of plastics. It is approximately 5 inches in length, 3 1/2 inches in width and 1/2 inch in thickness. The handle is designed for use with plastic bags.

The applicable subheading for the plastic handle will be 3926.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...handles and knobs, not elsewhere specified or included, of plastics. The rate of duty will be 6.5 percent ad valorem.

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 212-466-5580.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division