What's the HS Code for "Plastic Bags"?

NY I80184 April 15, 2002 CLA-2-39:RR:NC:SP:221 I80184 CATEGORY: Classification TARIFF NO.: 3923.21.0090; 3923.29.0000 Ms. Louise Megale Patrick Powers Custom Brokers Inc. 27 Blake Avenue Lynbrook, NY 11563-2505 RE: The tariff classification of plastic bags from Taiwan or China. Dear Ms. Megale: In your letter dated March 22, 2002, on behalf of BHS International, Inc., you requested a tariff classification ruling. A sample was provided with your letter. The bag is composed of flimsy plastic sheeting with a heat sealed bottom seam. The bag has a cutout handle, and measures approximately 11 inches in height by 8 ½ inches in width by 2 inches in depth. It is said that the bag will be used to hold promotional items at exhibits. You did not state the type of plastic the bag is composed of. The applicable subheading for the bag, if composed of polyethylene, will be 3923.21.0090, 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: other: other. The rate of duty will be 3 percent ad valorem. The applicable subheading for the bag, if composed of a plastics material other than polyethylene, will be 3923.29.0000, HTS, which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones): of other plastics. The rate of duty will be 3 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY 893137 December 23, 1993 CLA-2-39:S:N:N6:221 893137 CATEGORY: Classification TARIFF NO.: 3923.21.0090; 3923.29.0000 Mr. James L. Kinney Kenehan International Services 6020 South Spencer Street (Suite A-1) Las Vegas, NV 89119 RE: The tariff classification of plastic bags or pouches from Japan. Dear Mr. Kinney: In your letter dated December 6, 1993, on behalf of Big Dipper, Inc., you requested a tariff classification ruling. The plastic pouches will be used to wrap meat products, and will be imported in various sizes, ranging from 6" by 8" to 22" by 34". The pouches are composed of four layers. The inside layer is composed of polyethylene. The second and fourth layers are composed of ethylene-vinyl acetate copolymer. The third layer is composed of polyvinylidene chloride. You do not state the weight of each type of plastics. The classification will be determined in part by the type of plastics which predominates by weight. The applicable subheading for the pouches, when the combined weight of the polymers of ethylene predominates over the combined weight of the other types of plastics, will be 3923.21.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics, sacks and bags, of polymers of ethylene. The rate of duty will be 3 percent ad valorem. The applicable subheading for the pouches, when the combined weight of the other plastics predominates over the combined weight of the polymers of ethylene, will be 3923.29.0000, HTS, which provides for articles for the conveyance or packing of goods, of plastics, sacks and bags, other. The rate of duty will be 3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

NY 804916 December 23, 1994 CLA-2-39:S:N:N6:221 804916 CATEGORY: Classification TARIFF NO.: 3923.21.0090; 3923.29.0000 Ms. Karen Quintana New Wave Transport (U.S.A.), Inc. 2417 E. Carson Street Long Beach, CA 90810 RE: The tariff classification of plastic bags from Taiwan, China or Hong Kong. Dear Ms. Quintana: In your letter dated December 1, 1994, on behalf of Inscon Group, Inc., you requested a tariff classification ruling. The samples are T-shirt style shopping bags, of plastics, with heat sealed edges. The applicable subheading for the shopping bags, when made of polymers of ethylene, will be 3923.21.0090, Harmonized Tariff Schedule of the United States (HTS), 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. The applicable subheading for the shopping bags, when made of polymers other than ethylene, will be 3923.29.0000, HTS, which provides for articles for the conveyance or packing of goods, of plastics, sacks and bags, of other plastics. The rate of duty will be 3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

NY 804879 December 23, 1994 CLA-2-39:S:N:N6:221 804879 CATEGORY: Classification TARIFF NO.: 3923.21.0090; 3923.29.0000 Ms. Karen Quintana New Wave Transport (U.S.A.), Inc. 2417 E. Carson Street Long Beach, CA 90810 RE: The tariff classification of plastic bags from Taiwan, China or Hong Kong. Dear Ms. Quintana: In your letter dated December 1, 1994, on behalf of Inscon Group, Inc., you requested a tariff classification ruling. The samples are merchandise bags, of plastics, with heat sealed edges, imported in a continuous strip. The applicable subheading for the merchandise bags, when made of polymers of ethylene, will be 3923.21.0090, Harmonized Tariff Schedule of the United States (HTS), 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. The applicable subheading for the merchandise bags, when made of polymers other than ethylene, will be 3923.29.0000, HTS, which provides for articles for the conveyance or packing of goods, of plastics, sacks and bags, of other plastics. The rate of duty will be 3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

NY L81414 January 4, 2005 CLA-2-39:RR:NC:SP:221 L81414 CATEGORY: Classification TARIFF NO.: 3923.29.0000 Mr. Neil Sklar Poly-Pak Industries 125 Spagnoli Road Melville, NY 11747 RE: The tariff classification of plastic bags from China. Dear Mr. Sklar: In your undated letter, received in this office on December 6, 2004, you requested a tariff classification ruling. Eight sample bags were provided with your letter. All the bags are said to be composed of a mixture of 60 percent by weight of polypropylene and 40 percent by weight of polyethylene. The bags come in various shapes and sizes with various kinds of handles. Four of the bags are printed with the names of stores and/or products. These bags are the kind generally used to convey merchandise from a store. Three other bags are printed with designs only. These latter bags are frequently known as gift bags. The applicable subheading for the bags will be 3923.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics…sacks and bags…of other plastics.. The rate of duty will be 3 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY 864257 June 25, 1991 CLA-2-39:S:N:N3G:221 864257 CATEGORY: Classification TARIFF NO.: 3923.29.0000 Mr. Joseph F. Strauss BBC International Ltd. 19 West 34th Street New York, NY 10001 RE: The tariff classification of plastic bags from Taiwan and China. Dear Mr. Strauss: In your letter dated June 11, 1991, you requested a tariff classification ruling. Polyurethane bags will be imported empty. After importation, the bags will be packaged with shoes. The bags will be used to display the shoes, and serve as a retail packing for transporting the shoes home. The applicable subheading for the bags will be 3923.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics...sacks and bags, other. The rate of duty will be 3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

N274224 April 13, 2016 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3923.29.0000 Edmund Sim Appleton Luff PTE Ltd 1025 Connecticut Avenue, NW, Suite 1000 Washington DC, 20036 RE: The tariff classification of plastic bags from Malaysia Dear Mr. Sim: In your letter dated February 16, 2016, on behalf of Euro SME, you requested a tariff classification ruling. Samples were provided. The merchandise at issue consists of two styles of white plastic retail carrier bags. The bags, identified by the product codes PROTELOY 65211004 Code 17.6-Z0149 and PROTELOY 75210004 Code 17.8-Z0149, are of a type given out at retail establishments for customers to convey their purchases home. The bags, which feature die-cut carrying handles and side gussets, are of flimsy construction and not suitable for prolonged use. In your submission you state that PROTELOY 65211004 Code 17.6-Z0149 is composed of 65% polypropylene, 21% polyethylene, 10% calcium carbonate, and 4% colorant; while PROTELOY 75210004 Code 17.8-Z0149 is composed of 75% polypropylene, 21% polyethylene, and 4% colorant. Based on the information provided, polypropylene is the polymer that predominates by weight in the compositon of both styles. The applicable subheading for the plastic retail carrier bags will be 3923.29.0000, 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 other plastics. The rate of duty will be 3% 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 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 Evan Conceicao at evan.m.conceicao@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division

NY L88086 January 6, 2006 CLA-2-39:RR:NC:SP:221 L88086 CATEGORY: Classification TARIFF NO.: 3923.29.0000 Mr. Robert Sidney Paramount Labels & Bags, Inc. 150 Northwest 176th Street, #E Miami, Florida 33169 RE: The tariff classification of plastic bags from China. Dear Mr. Sidney: In your letter dated October 5, 2005, you requested a tariff classification ruling. Three sample bags were provided with your letter. They are printed with store and product names, and are used to package and convey merchandise purchased at retail sale. The bags printed “Cute” and “Tiendas La Gran Via” have cutout handles, and are said to be composed of 80 percent polypropylene by weight and 20 percent polyethylene by weight. The bag printed “Marine” has plastic handles and is said to be composed of 100 percent polypropylene. The New York Customs and Border Protection laboratory analyzed the bag printed “Tiendas La Gran Via” and confirmed that polypropylene predominates by weight. The applicable subheading for the plastic bags will be 3923.29.0000, 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 other plastics. 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

NY K83181 March 9, 2004 CLA-2-39:RR:NC:SP:221 K83181 CATEGORY: Classification TARIFF NO.: 3923.29.0000 Mr. Stephen M. Zelman Stephen M. Zelman & Associates 888 Seventh Avenue - Suite 4500 New York, NY 10106 RE: The tariff classification of plastic bags from China. Dear Mr. Zelman: In your letter dated February 11, 2004, on behalf of Uniflex, Inc., you requested a tariff classification ruling. Four sample bags of plastic sheeting were provided with your letter. All four bags are said to be composed of a mixture of 70% polypropylene and 30% polyethylene. The first sample is a clear bag that measures approximately 16 inches by 20 inches. It is a “patch handle” bag with an opening near the top of the center on each side for carrying handles of plastic sheeting which are reinforced with a patch of polyethylene plastic that is heat sealed to the body of the bag. The second sample is a white bag with handles of the same composition as that of the bag. This bag measures approximately 9 ¾ inches in width by 13 ¾ inches in length by 6 inches in breadth. It has a cardboard stiffener at the bottom. The third and fourth sample bags are the same size as the second sample and also have a cardboard stiffener at the bottom. One of these bags has a molded plastic handle clipped onto the bag. The other bag has a cord handle. All of the bags are of flimsy construction and not designed for prolonged use. The applicable subheading for the bags will be 3923.29.0000, 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 other plastics. The rate of duty will be 3 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY 862629 May 9, 1991 CLA-2-39:S:N:N3G:221 862629 CATEGORY: Classification TARIFF NO.: 3923.29.0000 Mr. Peter Jay Baskin Sharretts, Paley, carter & Blauvelt 67 Broad Street New York, NY 10004 RE: The tariff classification of plastic bags from Korea. Dear Mr. Baskin: In your letter dated April 22, 1991, on behalf of A & A International, you requested a tariff classification ruling. The bags, which are composed of plastics other than polyethylene, will be imported empty and later filled with audio cassette tapes produced in the United States. Product information such as the tape manufacturer's name and address are printed on the bags. In addition, the bags are marked "Made in U.S.A." As you requested, your sample is being returned. The applicable subheading for the plastic bags will be 3923.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics, sacks and bags, of other plastics. The rate of duty will be 3 percent ad valorem. You have also inquired about the country of origin marking requirements. The ultimate purchaser of the empty bags is considered to be the company which fill the bags with the tapes. Therefore, the bags may be excepted from individual marking provided the shipping containers in which they are imported are marked to indicate the country of origin of the bags, and the Customs officers at the port of entry are satisfied that the shipping containers will reach the ultimate purchaser unopened. Though the bags contain an American address and are marked "Made in U.S.A.," such marking relates to the origin of the audio cassette tapes which are to be packaged in the bags, and not to the bags themselves, since the bags will lose their identity as a separate article of commerce after they are filled. An exception from individual marking requirements is justified in this case, since the marking is not misleading or deceptive, provided that the products to be packaged in the bags are in fact products made in the United States. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

N270694 December 2, 2015 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3923.29.0000 Richard Fantasia Savino Del Bene USA, Inc. 1905 S. Mount Prospect Road, Unit D Des Plaines, IL 60018 RE: The tariff classification of PVC plastic bags from China Dear Mr. Fantasia: In your letter dated November 11, 2015, on behalf of Z. One Concept USA, Inc., you requested a tariff classification ruling. Samples were provided. The merchandise at issue consists of two styles of polyvinyl chloride (PVC) plastic bags that you indicate will be used to package hair care products for sale to the consumer. The bags are constructed of clear PVC plastic sheeting with heat sealed seams and incorporate an oval cut-out carrying handle and a zipper closure. The bags, which bear the logo of the hair care products they will carry, are not of a kind sold on their own at retail, nor are they intended for reuse. The smaller of the two samples measures 9" (W) x 12" (L) x 2" (D), while the larger measures 12" (W) x 12" (L) x 4" (D). The applicable subheading for the PVC plastic bags will be 3923.29.0000, 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 other plastics. The rate of duty will be 3% 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 Evan Conceicao at evan.m.conceicao@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

NY E85302 August 11, 1999 CLA-2-39:RR:NC:SP:221 E85302 CATEGORY: Classification TARIFF NO.: 3923.21.0090; 3923.29.0000 Mr. Richard Liebing Hi-Tech Product Development Co, Ltd. P.O. Box 10433 Honolulu, Hawaii 96816 RE: The tariff classification of plastic bags from Bangladesh Dear Mr. Liebing: In your letter dated July 27, 1999, you requested a tariff classification ruling. Four sample bags were provided with your letter. Three of the four bags are printed and are of the class or kind that are used to package and convey groceries at retail sale. The fourth bag is white and is of the class or kind that is used for garbage disposal. You did not state the type of plastic the bags are composed of. The bags are not subject to visa requirements or quota restrictions. The applicable subheading for the plastic bags, if composed of polyethylene, will be 3923.21.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics…sacks and bags, of polymers of ethylene, other. The duty rate will be 3 percent ad valorem. The applicable subheading for the plastic bags, if composed of plastics other than polyethylene, will be 3923.29.0000, HTS, which provides for articles for the conveyance or packing of goods, of plastics…sacks and bags, of other plastics. The duty rate will be 3 percent ad valorem. . Articles classifiable under subheadings 3923.21.0090 and 3923.29.0000, HTS, which are products of Bangladesh 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" then search for the term "GSP". 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 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division 

N325544 April 26, 2022 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3923.29.0000, 9903.88.03 Gene Benfatti PlasTechFree, LLC 37 Spruce Mill Lane Scotch Plains, New Jersey 07076 RE: The tariff classification of biodegradable plastic bags from China Dear Mr. Benfatti: In your letter dated April 12, 2022 you requested a tariff classification ruling. The products under consideration consist of five different types of bags described as plant-based home compostable bags. The bags consist of a carry/t-shirt bag with handles, produce bag, zipper bag, garbage bag and dog waste bag. All of the bags are composed of polybutylene adipate terephalate (PBAT), polylactic acid (PLA) and starch. PBAT makes up the largest percentage of material in the bags. Both PBAT and PLA are considered to be plastics for the purposes of the Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the carry/t-shirt bags, produce bags, zipper bags, garbage bags and dog waste bags will be 3923.29.0000, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags(including cones): of other plastics. 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 3923.29.0000, 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 3923.29.0000, 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 julie.c.allen@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division

NY E83135 June 18, 1999 CLA-2-39:RR:NC:SP:221 E83135 CATEGORY: Classification TARIFF NO.: 3923.21.0090; 3923.29.0000 Ms. Carol Ritchings Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of plastic liners (Model PB10PL) from China or Italy. Dear Ms. Ritchings: In your letter dated June 4, 1999, you requested a tariff classification ruling. Sample plastic liners were provided with your letter. The liners are clear rectangular plastic bags, measuring 9 inches in width and 16 inches in length, with heat sealed bottom seams. The bags are marketed for use in the application of paraffin bath wax. After the hands are dipped in the wax, they are inserted into the plastic bags prior to putting on mitts. Although these bags will not be used to convey or package goods, these bags are of the class or kind principally used to convey or package goods. The type of plastic of which the bags are composed was not stated in your letter. The applicable subheading for the plastic liners, when composed of polyethylene plastic, will be 3923.21.0090, Harmonized Tariff Schedule of the United States (HTS), 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. The applicable subheading for the plastic liners, when composed of a plastics material other than polyethylene, will be 3923.29.0000, HTS, which provides for articles for the conveyance or packing of goods...sacks and bags, of other plastics. The rate of duty will be 3 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 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY 815147 October 18, 1995 CLA-2-39:R:N6:221 815147 CATEGORY: Classification TARIFF NO.: 3923.21.0090; 3923.29.0000 Mr. Daniel F. Angevine Excel International Co. 147-48 182 Street Jamaica, NY 11413 RE: The tariff classification of plastic bags from China. Dear Mr. Angevine: In your letter dated September 20, 1995, on behalf of New Long Trading Inc., you requested a tariff classification ruling. The samples are T-shirt style merchandise bags, of plastics, with heat sealed edges. The applicable subheading for the merchandise bags, when made of polymers of ethylene, will be 3923.21.0090, Harmonized Tariff Schedule of the United States (HTS), 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. The applicable subheading for the merchandise bags, when made of polymers other than ethylene, will be 3923.29.0000, HTS, which provides for articles for the conveyance or packing of goods, of plastics, sacks and bags, of other plastics. The rate of duty will be 3 percent ad valorem. This ruling is being issued under the provisions of Section 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, Roger J. Silvestri Director National Commodity Specialist Division

NY B84745 May 7, 1997 CLA-2-39:RR:NC:2:221 B84745 CATEGORY: Classification TARIFF NO.: 3923.21.0090; 3923.29.0000 Ms. Silvia Perez M.G. Maher & Company, Inc. One Canal Place Suite 2100 New Orleans, LA 70130 RE: The tariff classification of plastic bags from China. Dear Ms. Perez: In your letter dated April 23, 1997, on behalf of Aldan International, Inc., you requested a tariff classification ruling. Two sample plastic bags, along with some items with which the bags will be packaged, were submitted with your letter. The bags will be imported empty and used to package gift sets. The bags are composed of a flimsy plastics material, and are disposable. The type of plastic of which the bags are composed was not stated in your letter. As you requested, your samples are being returned. The applicable subheading for the plastic bags, when composed of polyethylene, will be 3923.21.0090, Harmonized Tariff Schedule of the United States (HTS), 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. The applicable subheading for the plastic bags, when composed of a plastics material other than polyethylene, will be 3923.29.0000, (HTS), which provides for articles for the conveyance or packing of goods, of plastics, sacks and bags, other. The rate of duty will be 3 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

N270628 December 2, 2015 CLA-2-39:OT:RR:NC:N3:421 CATEGORY: Classification TARIFF NO.: 3923.29.0000 Holly DiMambro Mid-America Overseas, Inc. 70 Everett Avenue, Suite 508 Chelsea, MA 02150 RE: The tariff classification of polypropylene plastic bags from China, Taiwan, and the Philippines Dear Ms. DiMambro: In your letter dated November 10, 2015, on behalf of Laddawn, you requested a tariff classification ruling. The merchandise at issue consists of four styles of polypropylene plastic bags, identified as newspaper bags, doorknob bags, merchandise bags, and cotton drawstring bags (specifically, plastic bags with a cotton drawstring closure). The newspaper bags are constructed of clear plastic sheeting 0.65 mils in thickness, and range in size from 5.5" (W) x 16" (L) to 7.5" (W) x 21"(L). The bags feature a circular die-cut hole at the top of the bag and a cardboard header. The bags are of a kind used to distribute newspapers and advertisements door-to-door, and can be hung on a doorknob or hook.The doorknob bags resemble the newspaper bags in appearance, however they are constructed of clear plastic sheeting 1.5 mils in thickness. The doorknob bags come in two sizes, 6" (W) x 12" (L) and 10" (W) x 15" (L).The merchandise bags are constructed of clear or white plastic sheeting 2 mils in thickness. The bags feature die-cut handles and come in two sizes, 9" (W) x 12" (L) and 15" (W) x 18" (L). The bags are of the kind provided to customers in retail stores to convey purchased goods home. The cotton drawstring bags are constructed of clear plastic sheeting 2 mils in thickness. The bags feature a drawstring closure and range in size from 3"(W) x 5" (L) to 12" (W) x 18" (L). All of the polypropylene plastic bags at issue are of flimsy construction and are not designed for prolonged use. The applicable subheading for the polypropylene plastic bags will be 3923.29.0000, 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 other plastics. The rate of duty will be 3% 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 Evan Conceicao at evan.m.conceicao@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

NY A87314 September 16, 1996 CLA-2-39:RR:NC:TP:221 A87314 CATEGORY: Classification TARIFF NO.: 3923.21.0019; 3923.29.0000 Ms. Thea Costabile Patrick Powers Customs Brokers, Inc. 27 Blake Avenue Lynbrook, NY 11563 RE: The tariff classification of plastic bags from Hong Kong. Dear Ms. Costabile: In your letter dated August 27, 1996, on behalf of Alkahn Labels Inc., you requested a tariff classification ruling. A sample bag was submitted with your letter. The bag has a "Ziplock" type closure, and measures approximately 5 inches by 2 inches. You did not state the type of plastic of which the bag is composed. The applicable subheading for the plastic bag, when it is composed of polyethylene, will be 3923.21.0019, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods...sacks and bags...of polymers of ethylene, reclosable, with integral extruded closure: other. The rate of duty will be 3 percent ad valorem. The applicable subheading for the plastic bag, when it is composed of a plastic material other than polyethylene, will be 3923.29.0000, HTS, which provides for articles for the conveyance or packing of goods...sacks and bags...of other plastics. The rate of duty will be 3 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, Roger J. Silvestri Director National Commodity Specialist Division

N268916 October 15, 2015 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3923.21.0095, 3923.29.0000 John Hyatt The Irwin Brown Company 212 Chartres Street New Orleans, LA 70130 RE: The tariff classification of plastic bags from China Dear Mr. Hyatt: In your letter dated September 14, 2015, on behalf of Jefferson Variety Store, you requested a tariff classification ruling. Samples were provided, which will be returned to you. The merchandise at issue consists of an assortment of plastic trinket bags. The samples provided included bags that are yellow in color and bear the image of a clown imprinted on them, as well as those made of clear plastic with no images or adornment. The bags are rectangular in shape, have no handles, and vary in size from 8" (W) x 12" (H) to 26" (W) x 35"(H). You indicate that the bags are intended for use during the Mardi Gras season for carrying beads and other trinkets. The bags are of flimsy construction and are not suitable for repeated use. In your submission you do not specify what type of plastic the bags are made from. Classification will depend, in part, on the type of plastic used in the production of the bags. The applicable subheading for the trinket bags, if composed of polyethylene plastic, 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: Other. The rate of duty will be 3% ad valorem. The applicable subheading for the trinket bags, if composed of a plastic other than polyethylene, will be 3923.29.0000, HTSUS, which provides for Articles for the conveyance or packing of goods, of plastics…: Sacks and bags (including cones): Of other plastics. The rate of duty will be 3% 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 Evan Conceicao at evan.m.conceicao@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

NY E89791 December 1, 1999 CLA-2-39:RR:NC:SP:221 E89791 CATEGORY: Classification TARIFF NO.: 3923.21.0019; 3923.29.0000 Ms. Maria Da Rocha J. Fanok Services, Inc. 701 Penhorn Avenue Secaucus, NJ 07094 RE: The tariff classification of reclosable plastic bags from Taiwan. Dear Ms. Da Rocha: In your letter dated October 13, 1999, on behalf of Tristar Products, you requested a tariff classification ruling. The samples submitted with your request are described as “storage maker bags.” The bags are available in various sizes, and are marketed for use in protecting garments while being stored in the home or packed in luggage during travel. The bags are made from a laminate of polyamide and polyethylene, though you have not indicated the relative weights of each of these polymers. The bags are heat sealed on three sides, with an integral extruded (“ZIP-LOC” type) closure. The bags measure under 4 mils in thickness. Though these particular bags are being marketed for storage, they belong to the same class or kind of reclosable plastic bags which are principally used for the packing and conveyance of goods. The samples are being returned as you requested. The applicable subheading for the reclosable bags, when in chief weight of the polyethylene, will be 3923.21.0019, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics…sacks and bags, of polymers of ethylene, reclosable, with integral extruded closure, other. The rate of duty will be 3 percent ad valorem. The applicable subheading for the reclosable bags, when in chief weight of the polyamide, will be 3923.29.0000, HTS, which provides for articles for the conveyance or packing of goods, of plastics…sacks and bags, of other plastics. The rate of duty will be 3 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 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division 

NY M87346 November 3, 2006 CLA-2-39:RR:NC:SP:221 M87346 CATEGORY: Classification TARIFF NO.: 3923.21.0085; 3923.29.0000 Mr. Santos Deleon Axiom Trade Inc. Kennedy Ave Mai Center, Suite 210 San Juan, Puerto Rico 00920 RE: The tariff classification of plastic bags from China. Dear Mr. Deleon: In your letter dated September 27, 2006, on behalf of R. Escalera, you requested a tariff classification ruling. The sample bag provided with your letter does not match the description you provided in your letter. This ruling is based on the description and not the sample. The bags for which you requested a ruling are said to be co-extruded patch handle bags composed of 55% to 60% polypropylene and 40% to 45% polyethylene. The gauge is 35 microns and the sizes vary up to 12 inches by 15 inches. The applicable subheading for the bags, when the polypropylene predominates by weight over the polyethylene, will be 3923.29.0000, 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 other plastics. The rate of duty will be 3 percent ad valorem. The applicable subheading for the bags, when the polyethylene predominates by weight over the polypropylene, will be 3923.21.0085, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones): of polymers of ethylene… polyethylene retail carrier bags (PRCBs) with handles (including drawstrings), with no length or width shorter than 6 inches (152.4 mm) or longer than 40 inches (1,016 mm). The rate of duty will be 3 percent ad valorem. Certain polyethylene retail carrier bags are subject to antidumping (AD) duties. A list of AD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov. You may also write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, NW, 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. If you wish a ruling on the sample bag, please identify the polymer comprising the bag. If the material is composed of more than one polymer, provide a weight breakdown showing the percentage of each polymer. Although the sample bag does not have a handle or drawstring, it has a heat sealed channel on the top that appears to be designed for a drawstring. Will the bag be imported with a drawstring or any other type of handle or closure? Will a drawstring be added after importation? If you decide to resubmit your request, please include all the material that we have returned to you. 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

N120141 September 13, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.29.0000; 3920.99.2000 Mr. Benjamin Wang Metro World Inc. P.O. Box 61880 1 League Irvine, CA 92602 RE: The tariff classification of biodegradable plastic bags and film from Taiwan and China Dear Mr. Wang: In your undated letter, received in this office on August 23, 2010, you requested a tariff classification ruling. Samples of various bags were provided with your letter. The bags are composed of cornstarch based polymers and are biodegradable. The bags include trash bags, compost bags, dog waste bags, grocery bags and retail shopping bags of different constructions including flat bags, gusseted bags, t-shirt bags and tie-handle bags. All of the bags are constructed for one-time use. The sheets are composed of the same material as the bags. The sheets are generally imported in rolls, although some may be imported in cut rectangles of various sizes. The thickness of the sheet never exceeds 3 mils and is usually under 2 mils. The applicable subheading for trash bags, compost bags, dog waste bags, grocery bags and retail carrier bags made of cornstarch based polymers will be 3923.29.0000, 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 other plastics. The rate of duty will be 3 percent ad valorem. The applicable subheading for sheet made of cornstarch based polymers will be 3920.99.2000, HTSUS, which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of other plastics: film, strip and sheets, all the foregoing which are flexible: other. The rate of duty will be 4.2 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

NY L89303 January 10, 2006 CLA-2-39:RR:NC:SP:221 L89303 CATEGORY: Classification TARIFF NO.: 3923.21.0085; 3923.21.0095; 3923.29.0000 Ms. Julie Lai Walong Marketing, Inc. 6281 Regio Avenue Buena Park, CA 90620 RE: The tariff classification of plastic bags from China. Dear Ms. Lai: In your letter dated November 29, 2005, you requested a tariff classification ruling. Three sample bags were provided with your letter. The bags are disposable and are used to package and transport goods bought at retail sale. Sample bag #1 is a very thin gauge produce bag made of high density polyethylene sheeting. The bags are supplied on rolls with perforations to allow for easy separation. Sample bag #2 is a printed bag made of plastic sheeting with no handles and no closure. The type of polymer is not identified. Sample bag #3 is a printed retail carrier bag made of high density polyethylene sheeting. The bag has plastic handles but no closure. The applicable subheading for sample bag #1, the polyethylene produce bag, and for sample bag #2, the printed bag without handles, when made of polyethylene, 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 rate of duty will be 3 percent ad valorem. The applicable subheading for sample bag #2, when composed of a polymer other than ethylene, will be 3923.29.0000, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones): of other plastics. The rate of duty will be 3 percent ad valorem. The applicable subheading for sample bag #3, the printed polyethylene bag with handles, will be 3923.21.0085, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones): of polymers of ethylene: other: polyethylene retail carrier bags (PRCBs) with handles (including drawstrings), with no length or width shorter than 6 inches (152.4 mm) or longer than 40 inches (1,016 mm). 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/. In your request you ask whether these products are subject to antidumping (AD) duties. A list of AD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov. You may also write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, NW, 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

N085055 December 7, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.29.0000 Mr. Kenneth K. Uyemura Customs Clearance Int’l, Inc. 880 Apollo Street, #334 El Segundo, CA 90245 RE: The tariff classification of polypropylene bags from China. Dear Mr. Uyemura: In your letter dated November 18, 2009, on behalf of International Giftware Corp., you requested a tariff classification ruling. Samples were provided with your letter. The bags are composed of clear polypropylene plastic sheeting. They are not printed and do not have handles. The bags are 1.2 mils in thickness and range in size from 3 inches by 5 inches to 24 inches by 30 inches. The non-sealable versions of the bags have an open top. The sealable versions of the bags have an open top with a fold-over flap with an adhesive strip protected with a peel off plastic backing. The bags are of a type used for packaging. The applicable subheading for the polypropylene plastic bags will be 3923.29.0000, 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 other plastics. The general 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

NY A87871 Octobedr 4, 1996 CLA-2-39:RR:NC:2:221 A87871 CATEGORY: Classification TARIFF NO.: 3923.21.0090; 3923.29.0000 Mr. Dale G. Vander Yacht Border Brokerage Company P.O. Box 3549 Blaine, Washington 98231 RE: The tariff classification of plastic liner bags from Canada. Dear Mr. Vander Yacht: In your letter dated September 16, 1996, on behalf of Douglas Wolrich, you requested a tariff classification ruling. The liner bags are composed of an unnamed plastics material. Although the liner bags will be used with colostomy pouches, there is nothing about these bags that dedicate them for such use. These bags are multi-purpose bags. The applicable subheading for the plastic bags, when composed of polyethylene, will be 3923.21.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics, sacks and bags, of polymers of ethylene, other. The general rate of duty will be 3 percent ad valorem. The applicable subheading for the plastic bags, when composed of a plastics other than polyethylene, will be 3923.29.0000, HTS, which provides for articles for the conveyance or packing of goods, of plastics, sacks and bags, of other plastics. The general rate of duty will be 3 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, Roger J. Silvestri Director National Commodity Specialist Division

NY K82757 February 10, 2004 CLA-2-39:RR:NC:SP:221 K82757 CATEGORY: Classification TARIFF NO.: 3923.21.0090; 3923.21.0019; 3923.29.0000 Mr. Stanley Tam Annie Chik (CHB) 147-39 175th Street, Room #217 Jamaica, NY 11434 RE: The tariff classification of plastic bags from China, Malaysia and Indonesia. Dear Mr. Tam: In your letter dated January 26, 2004, on behalf of A.C.T. Logistics Inc., you requested a tariff classification ruling. Three sample bags were provided with your letter. In a phone conversation with this office, you stated that all the bags are composed of polyethylene sheeting. Style #1 is a section of a roll of plastic produce bags. These bags are typically used in fruit and vegetable stores. Style #2 is a “PP” bag. It measures approximately 6 ¾ inches in width and 8 ½ inches in height. The bag has no handles or closures. Although you stated that all the bags are composed of polyethylene plastic, it is noted that “PP” is a common designation for polypropylene. The classification of the PP bag will depend, in part, on the type of plastic it is composed of. Style #3 is a plastic reclosable bag for packaging food. It measures approximately 8 ¼ inches in width by 9 inches in height. As you requested, the samples will be returned. The applicable subheading for the produce bags (Style #1) and the PP bags (Style #2), provided the PP bags are composed of polyethylene, will be 3923.21.0090, 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: other: other. The rate of duty will be 3 percent ad valorem. The applicable subheading for the PP bag (Style #2), if it is composed of polypropylene, will be 3923.29.0000, HTS, which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones): of other plastics. The rate of duty will be 3 percent ad valorem. The applicable subheading for the reclosable bags (Style #3), 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. 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

N251151 March 27, 2014 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3923.21.0030; 3923.29.0000; 4819.20.0020 Ms. Regina Woody Hobby Lobby Stores, Inc. 7707 SW 44th Street Oklahoma City, OK 73179 RE: The tariff classification of plastic bags and cardboard boxes from China Dear Ms. Woody: In your letter dated March 5, 2014, you requested a tariff classification ruling. Five samples were submitted with your letter and are being returned as you requested. The plastic bags and paper boxes are all packaged for retail sale and will be used by customers to package treats or small gift items for presentation. None of the bags have handles. Item 195495 is identified as a set of zipper bags with toppers. The assortment includes ten polyethylene bags with integral extruded closures and ten decorative paper toppers. The bags and toppers are printed with flower designs. The bags measure 150 millimeters in length by 165 millimeters in width. Item 570515 is identified as a set of cello treat bags. The assortment includes twenty polypropylene treat bags and twenty twist ties. The bags are printed with balloon designs and are open at the top. They measure 300 millimeters in length by 120 millimeters in width and have side gussets that measure 75 millimeters. Item 692673 is identified as a set of mini treat bags. The assortment includes fifty clear polypropylene bags. The bags measure 105 millimeters in length by 75 millimeters in width and are open at the top. Item 795971 is identified as a set of zipper bags. The assortment includes twenty four polyethylene bags with integral extruded closures. The bags are printed with animal hide designs and are open at the top. They measure 150 millimeters in length by 165 millimeters in width. Item 682468 is identified as a set of candy favor boxes. The assortment includes eight small paperboard treat boxes packaged with eight sheets of plastic wrap and cut lengths of ribbon for tying the ends of the wrap. The applicable subheading for the polyethylene zipper bags with toppers, Item 195495, and the polyethylene animal print zipper bags, Item 795971, will be 3923.21.0030, 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…reclosable, with integral extruded closure: other. The rate of duty will be 3 percent ad valorem. The applicable subheading for the polypropylene cello treat bags, Item 570515, and the polypropylene mini treat bags, Item 692673, will be 3923.29.0000, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones): of other plastics. The rate of duty will be 3 percent ad valorem. The applicable subheading for the paperboard candy favor boxes packaged with the plastic wrap and ribbon ties, Item 682468, will be 4819.20.0020, HTSUS, which provides for folding cartons, boxes and cases of non-corrugated paper or paperboard: sanitary food and beverage containers. The rate of duty will be free. 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/. The candy favor boxes from China may be subject to antidumping (AD) duties. A list of AD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov. You may also write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, NW, 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 joan.m.mazzola@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

NY L80211 November 4, 2004 CLA-2-39:RR:NC:SP:221 L80211 CATEGORY: Classification TARIFF NO.: 3923.21.0011; 3923.21.0019; 3923.21.0090; 3923.29.0000 Mr. Robert Lum Modern Technologies Group, Inc. #1 MTG Way at Reeves Station Road Medford, NJ 08055 RE: The tariff classification of plastic bags from China. Dear Mr. Lum: In your letter dated October 6, 2004, you requested a tariff classification ruling. Seven sample plastic bags were provided with your letter. Sample 1 is identified as a T-bag. The bag is a t-shirt style merchandise bag with built-in handles. It is printed with a smiley face and the words “Thank You For Your Patronage.” This bag measures approximately 13 inches in height by 10 ½ inches in width. Sample 2 (SIN 100) is a printed shopping bag with handles that have been heat sealed onto the bag. This bag measures approximately 16 inches in height by 14 inches in width. Sample 3 (BUB-100) is a bubble wrap bag available in two sizes: 8 inches in width by 15 ½ inches in height and 18 inches in width by 23 ½ inches in height. This bag has a printed adhesive strip for sealing the bag. It does not have handles. Sample 4 (B-100) is composed of clear plastic sheeting and has a heat-sealed bottom. It is not printed and does not have handles. It will be imported in various sizes ranging from 3 inches in width by 5 inches in height to 13 inches in width by 17 inches in height. Sample 5 (ZIP-100) is composed of clear plastic sheeting. It does not have handles. It has a “ZIPLOC” ® style integral extruded closure and is available in sizes ranging from 2 inches by 2 inches to 9 inches in width by 12 inches in height. Samples 6 and 7 (GAR-100 and GAR-101) are plastic garbage bags. These bags are not printed and do not have handles. Sample 1 (T-bag) is identified on the bottom of the bag as being made of HDPE (high density polyethylene). The types of plastic used in the other bags are not identified. Classification will depend, in part, on the type of plastic. As you requested, the samples will be returned. The applicable subheading for Sample 1, and for Samples 2, 3, 4, 6 and 7, when composed of polyethylene plastic, will be 3923.21.0090, Harmonized Tariff Schedule of the United States (HTS), 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. The applicable subheading for Sample 5 (ZIP 100), when composed of polyethylene plastic and when no single side of the bag exceeds 75 millimeters in length, will be 3923.21.0011, HTS, which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags: of polymers of ethylene, reclosable, with integral extruded closure: with no single side exceeding 75 millimeters. The rate of duty will be 3 percent ad valorem. The applicable subheading for Sample 5 (ZIP 100), when composed of polyethylene plastic, and when at least one side of the bag 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: of polymers of ethylene: reclosable, with integral extruded closure: other. The rate of duty will be 3 percent ad valorem. The applicable subheading for any of the above bags, if composed of a plastic other than polyethylene, will be 3923.29.0000, HTS, which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags, other. The rate of duty will be 3 percent ad valorem. These bags are not subject to quota or visa requirements. However, certain merchandise bags of polyethylene plastic are subject to antidumping duties (AD). A list of AD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov. You may also write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, NW, 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

NY B87129 July 25, 1997 CLA-2-9:RR:NC:SP:232 B87129 CATEGORY: Classification TARIFF NO.: 0902.30.0090; 3923.21.0090; 3923.29.0000 Mr. Mukesh M. Patel Nashel Kates Nussman Rapone Ellis & Traum 190 Moore Street Suite 306 Hackensack, NJ 07601-7407 RE: The tariff classification of Tea from India. Dear Mr. Patel: In your letter dated June 20, 1997, on behalf of National Diamond Products, Inc., you requested a tariff classification ruling. You submitted a photograph and descriptive literature with your request. The subject merchandise is said to be black tea which is produced from the shrub Camellia Sinensis of the family Theaceae. It will be imported as loose tea leaves in plastic bags of 200 grams, 500 grams or 1 kilogram. The applicable subheading for the tea will be 0902.30.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for Tea, whether or not flavored: Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg...Other. The rate of duty will be free. The applicable subheading for the plastic bags, if they are made of polymers of ethylene, will be 3923.21.0090, 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... Other: Other. The rate of duty will be 3 percent ad valorem. The applicable subheading for the plastic bags, if they are made of other plastics, will be 3923.29.0000, 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 other plastics. The rate of duty will be 3 percent ad valorem. Articles classifiable under subheadings 3923.21.0090 and 3923.29.0000, HTS, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed. Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at: Food and Drug Administration Guidelines and Regulations Branch HFF 314, 200 C Street, S.W. Washington, D.C. 20204 Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The photograph of the package which you have submitted does not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this 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 John Maria at 212-466-5730. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

NY 863789 June 18, 1991 CLA-2-39:S:N:N3G:221 863789 CATEGORY: Classification TARIFF NO.: 3923.21.0090; 3923.29.0000; 7612.90.1090; 8481.30.9000 Mr. John A. Slagle Wolf D. Barth Co., Inc. 7575 Holstein Ave. Philadelphia, PA 19153 RE: The tariff classification of bags and valves from Italy. Dear Mr. Slagle: In your letter dated May 22, 1991, on behalf of Fres-Co. Systems USA, you requested a tariff classification ruling. The bags are used to package coffee. There are two different types of bags. One bag is composed of plastics. The second bag is composed of aluminum foil with a thin plastic coating on the exterior surface. The bags have plastic valves which expel carbon dioxide from the bag without letting oxygen into the bag. The valves will also be imported separately from the bags. The applicable subheading for the plastic bags, when composed of polymers of ethylene, will be 3923.21.0090, Harmonized Tariff Schedule of the United States (HTS), 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. The applicable subheading for the plastic bags, when composed of polymers other than ethylene, will be 3923.29.0000, HTS, which provides for articles for the conveyance or packing of goods, of plastics, sacks and bags, other. The rate of duty will be 3 percent ad valorem. The applicable subheading for the aluminum bags coated with plastic will be 7612.90.1090, HTS, which provides for aluminum casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquified gas), of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment, other. The rate of duty will be 5.7 percent ad valorem. The applicable subheading for the valves, when imported separately from the bags, will be 8481.30.9000, HTS, which provides for taps, cocks, valves and similar appliances...check valves, other. The rate of duty will be 4.4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

NY 802286 October 14, 1994 CLA-2-39:S:N:N6:221 802286 CATEGORY: Classification TARIFF No.:3923.21.0090; 3923.29.0000; 3926.90.9590; 6310.10.2010; 8309.90.0000; 9801.00.1090 Mr. William J. LeClair Trans-Border Customs Services, Inc. One Trans-Border Drive P.O. Box 800 Champlain, NY 12919 RE: The tariff classification of an oil change kit from Canada. Dear Mr. LeClair: In your letter dated September 15, 1994, on behalf of Fonora Textile, Inc., Canada, you requested a tariff classification ruling. The sample submitted with your letter is a collection of articles designed to be marketed to individuals who change their own motor oil. The collection consists of a plastic collector pan/oil receptacle, 6 plastic bags for disposal of used oil filters, 6 metal wire twist ties to seal the plastic bags, 6 paper funnels, a bag of cotton rags, an 8 ounce bottle of grease cleaner and a 5 ounce tube of hand cleaner. The collector pan is designed to receive the old oil from the motor. The oil receptacle is in the shape of a jerry can, with a handle. The oil pan snaps over the receptacle for storage, and may be snapped off, inverted, and snapped back onto the receptacle so that oil from the pan drips into a hole in the receptacle. The oil pan/oil receptacle, plastic disposal bags, twist ties and rags are made in Canada. The grease cleaner, hand cleaner and funnels are made in the United States. The collection of articles is not considered a set, and its components will therefore be classified individually. The applicable tariff provision for the collector pan/oil receptacle will be 3926.90.9590, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem. The applicable tariff provision for the plastic bags, when made of polymers of ethylene, will be 3923.21.0090, HTSUSA, which provides for articles for the conveyance or packing of goods, of plastics, sacks and bags, of polymers of ethylene, other. The general rate of duty will be 3 percent ad valorem. The applicable tariff provision for the plastic bags, when made of plastics other than polymers of ethylene, will be 3923.29.0000, HTSUSA, which provides for articles for the conveyance or packing of goods, of plastics, sacks and bags, of other plastics. The general rate of duty will be 3 percent ad valorem. The applicable tariff provision for the metal wire twist ties will be 8309.90.0000, HTSUSA, which provides for seals and other packing accessories, of base metal. The general rate of duty will be 5.2 percent ad valorem. The applicable tariff provision for the rags will be 6310.10.2010, HTSUSA, which provides for used or new rags...of textile materials, sorted, of cotton. This provision is free of duty. The applicable tariff provision for the grease cleaner, hand cleaner and funnels will be 9801.00.1098, HTSUSA, which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, other. This provision is free of duty. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

N208176 March 29, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.:3923.29.0000; 3924.90.5650 Ms. Cinny Lee E&E Company Limited 45875 Northport Loop East Fremont, CA 94538 RE: The tariff classification of PVC bedding packaging bags from China Dear Ms. Lee: In your letter dated March 1, 2012, you requested a tariff classification ruling. The products are described as packaging bags made of polyvinyl chloride (PVC) plastic sheeting. Two representative samples were included with your letter and are being returned as you requested. The bags are of a kind used for packaging bedding such as blankets, mattress pads and comforters. Sample 1 is a rectangular bag with rounded corners that measures 19 ½ inches by 14 ½ inches by 6 inches. It has contrasting color piping, sewn seams, a zipper closure around three sides and a self handle. There is wire reinforcement inside the piping to hold the shape of the product. Sample 2 is a rectangular bag that measures 20 ½ inches by 15 inches by 6 ¼ inches. The bag has sewn seams, a top zipper closure and a self handle. There is a pocket in front that contains a paper card describing the contents. You state that the thickness of the PVC varies from 0.1 mm (3.9 mils) to 0.12 mm (4.7 mils). Sample 1 measures approximately 4 ½ mils in thickness. Sample 2 measures approximately 4 mils in thickness. Although these bags are of a kind used as ordinary packing for bedding such as comforters, featherbeds, pillows, bed linens and similar items, they belong to the kind of durable plastic bags that are sold on their own merit as household storage bags. Headquarters (HQ) Ruling W968181, dated October 3, 2006, indicated that Customs has consistently found that PVC bags that measure 4 mils or more in thickness are “of a gauge sufficient to resist rips and tears,” are “reusable,” and “belong to the same class or kind of bags used for household storage of linens and other items,” provided that the bags do not have “single use indicators such as hangers, cutouts, tabs, odd shapes, etc.” The sample PVC bags provided with your request do not have single use indicators. Bags constructed as per the samples, although used for the retail packaging and marketing of bedding, are considered to be suitable for reuse as household storage bags when they measure at least 4 mils in thickness. The applicable subheading for the PVC bedding bags, when they measure less than 4 mils in thickness, will be 3923.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance and packing of goods…of other plastics. The rate of duty will be 3 percent ad valorem. The applicable subheading for the PVC bedding bags, when they measure at least 4 mils in thickness, will be 3924.90.5650, HTSUS, which provides for…other household articles…of plastics: other: other…other. The rate of duty will be 3.4 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, Thomas J. Russo Director National Commodity Specialist Division

NY 870046 March 11, 1992 CLA-2-48:S:N1:234 870046 CATEGORY: Classification TARIFF NO.: 4810.31.0060; 4817.20.4000; 4817.10.0000; 7117.19.5000; 9902.01.01; 4911.91.2040; 3923.29.0000; 3920.20.0000 Mr. William J. LeClair Trans-Border Customs Services, Inc. P.O. Box 800 Champlain, N.Y. 12919 RE: The tariff classification of children's party goods (gift wrapping paper, cards, badges, stickers, plastic bags & place mats) from England. Dear Mr. LeClair: In your letter dated December 19, 1991, on behalf of Broadview Marketing Limited (Ste. Anne de Bellevue, Quebec, Canada), you requested a tariff classification ruling. Samples of the goods described below, all associated with children's party activities, were submitted and will be retained for reference. Item "A" is a 50 x 70 cm sheet of gift wrapping paper printed on one side with colorful pictures. Our laboratory finds that it is coated with kaolin, weighs 89.2 grams per square meter, and is composed of more than 95% chemical kraft pulp fibers, uniformly bleached throughout the mass. The applicable subheading for the gift wrapping paper will be 4810.31.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) uniformly bleached, kaolin-coated kraft paper weighing 150 gsm or less, whether or not printed. The rate of duty will be free. Item "B" is a cellophane package containing the following articles: a "blank greeting card" printed with exterior pictures but lacking any message, greeting or announcement; a paper envelope; a small, circular metal badge (equipped with a pin) whose surface is plastic-coated paper printed with a picture; and a small, pressure-sensitive paper sticker which has been lithographically printed with a picture. The applicable subheading for the "blank greeting card" will be 4817.20.4000, HTS, which provides for correspondence cards. The rate of duty will be 3.2%. The applicable subheading for the envelope will be 4817.10.0000, HTS, which provides for envelopes of paper. The rate of duty will be 4%. The applicable subheading for the badge will be 7117.19.5000, HTS, which provides for other (than certain enumerated) imitation jewelry of base metal, whether or not plated with precious metal. The rate of duty will be 11%. {If the badge is valued not over 5 cents per piece, the applicable subheading will be 9902.01.01, HTS, which provides for jewelry provided for in subheading 7117.19.10, 7117.19.50 or 7117.90.40 (except parts) valued not over 5 cents per piece. The rate of duty will be free.} The applicable subheading for the printed paper sticker will be 4911.91.2040, HTS, which provides for pictorial lithographs printed on paper, other than posters, not over 0.51 mm in thickness. The rate of duty will be 13.2 cents per kilogram. Item "C" is a small plastic bag printed with colorful pictures and the phrase, "This goodie bag belongs to ." The lab indicates that it is made of propylene copolymer type plastic. The applicable subheading for the plastic "goodie bag" will be 3923.29.0000, HTS, which provides for sacks and bags of plastics (other than those of polymers of ethylene). The rate of duty will be 3%. Item "D" is a rectangular place mat made of flexible white plastic sheeting (0.6 mm in thickness). It measures 22 1/2 x 31 cm, is colorfully decorated for children, and according to the lab is also made of propylene copolymer type plastic. The applicable subheading for the place mat will be 3920.20.0000, HTS, which provides for other (than certain enumerated) sheets of plastics...of polymers of propylene. The rate of duty will be 4.2%. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

N312550 July 1, 2020 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 3923.29.0000; 6305.33.0060 Mr. Myron Barlow Barlow & Co. LLC 550-M Ritchie Highway, Suite 114 Severna Park, MD 21146 RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of woven polypropylene/biaxially-oriented polypropylene bulk bags from Honduras Dear Mr. Barlow: In your original letter dated May 27, 2020, and your follow up letter, dated June 16, 2020, you requested a ruling written on behalf of Anduro Manufacturing, on the tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) for two products. Samples of both products were provided to this office. Product 1 is described as a bag constructed of woven polypropylene (WPP) laminated with biaxially oriented polypropylene (BOPP) on the exterior surface. The WPP consists of a 10 x 10 warp and weft density, consisting of 2.5 mm wide strips of white polypropylene. The bags are used for packaging products including animal feed, animal products such as cat litter, home and garden products, charcoal, and other items. One end of the bag is sewn or heat sealed, depending upon the customer’s requirements. The weight of each finished bag is approximately 100 grams. Product 2 is constructed in the same manner as Product 1 but also has a coating of polypropylene on the interior surface of the bag. One end of the bag is sewn or heat sealed, depending upon the customer’s requirements. The weight of each finished bag is approximately 118 grams. The manufacturing steps are as follows: United States, India or El Salvador BOPP film is formed. Colombia WPP is woven into rolls. (Heading 5407) WPP is coated with 15-16 grams of clear polypropylene resin. (Product 2, only) WPP rolls are exported to Honduras. Honduras BOPP film is printed with three or more colors. WPP rolls are laminated with BOPP film. The bag is formed from the laminated rolls by forming a tube and heat sealing or sewing one end. The bag is shipped to the United States. ISSUES: What are the tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of the subject merchandise?CLASSIFICATION: You propose the classification of Product 1 is subheading 4602.90 of the Harmonized Tariff Schedule of the United States (HTSUS).  However, the bags are described as being constructed of 2.5 mm wide strips of plastic, which do not qualify as a plaiting material. Subnote (ii) to Chapter 46 of the Harmonized Commodity Description and Coding System, Explanatory Notes, the official interpretation of the nomenclature at the international level, states that the following is not considered plaiting materials of Chapter 46: Monofilament of which no cross-sectional dimension exceeds 1 mm, or strip or flattened tubes (including strip and flattened tubes folded along the length), whether or not compressed or twisted (artificial straw and the like), of man-made textile materials, provided that the apparent width (i.e., in the folded, flattened, compressed or twisted state) does not exceed 5 mm (Section XI). Note 1(g) to Section XI, provides that Section XI does not cover the following:Monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (chapter 46). Note 1 to Chapter 46, HTSUSA, provides the following: In this chapter the expression "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes ... monofilament and strip and the like of plastics ... but not ... monofilament and strip and the like of chapter 54.Thus, in order for the merchandise at issue to be classifiable in Heading 4602, it must be made of strip exceeding 5 millimeters in width. Since the polypropylene strips do not exceed 5mm in width this construction is considered to be a textile fabric for tariff purposes. The applicable subheading for Product 1 will be 6305.33.0040, HTSUS, which provides for “Sacks and bags of a kind used for the packing of goods: Of man-made textile materials: Other, of polyethylene or polypropylene strip or the like, Other: Weighing less than 1 kg, with an outer laminated ply of plastics sheeting: Printed with three or more colors.” The rate of duty will be 8.4 percent ad valorem. You propose classification of Product 2 is subheading 3923.90.000 of the HTSUS; however, these plastic bags are provided for under 3923.29.0000, HTSUS. Therefore, they are precluded from classification in a non-specific provision such as subheading 3923.90.  The applicable subheading for Product 2 will be 3923.29.0000, 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 other plastics.” 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 the World Wide Web at https://hts.usitc.gov/current. DR-CAFTA - LAW AND ANALYSIS: General Note 29, HTSUS, sets forth the criteria for determining whether a good is originating under the DR-CAFTA. General Note 29(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that For the purposes of this note, subject to the provisions of subdivisions (c), (d), (m) and (n) thereof, a good imported into the customs territory of the United States is eligible for treatment as an originating good under the terms of this note if— the good is a good wholly obtained or produced entirely in the territory of one or more of the parties to the Agreement; (ii) the good was produced entirely in the territory of one or more of the parties to the Agreement, and— (A) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (n) of this note; or (B) the good otherwise satisfies any applicable regional value content or other requirements specified in subdivision (n) of this note; and the good satisfies all other applicable requirements of this note; or (iii) the good was produced entirely in the territory of one or more of the parties to the Agreement exclusively from originating materials. As the goods contain non-originating materials, the bags must undergo an applicable change in tariff classification in order to meet the requirements of GN 29(b)(ii)(A). The specific rule for GN 29(n), Chapter 63, rule 4 states,            A change to headings 6304 through 6308 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802, or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. When exported from Colombia the WPP fabric for Product 1 is classifiable under heading 5407, HTSUS. Based on the facts provided, Product 1 does not meet the terms of the tariff shift rule. As the requirements of General Note 29(b)(ii)(A), HTSUS, are not met, Product 1 is not entitled to preferential treatment under DR-CAFTA. The specific rule for GN 29(n), Chapter 39, rule 6 states, A change to headings 3922 through 3926 from any other heading.  When exported from Colombia the WPP fabric for Product 2 is a coated fabric of textile classifiable under Section XI, HTSUS. Based on the facts provided, Product 2 does meet the terms of the tariff shift rule. As the requirements of General Note 29(b)(ii)(A), HTSUS, are met, Product 2 is entitled to a free rate of duty under the DR-CAFTA upon compliance with all applicable laws, regulations, and agreements. 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 Kristine Dodge via email at kristine.dodge@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division

HQ 962363 January 19, 2000 CLA-2 RR:CR:TE: 962363 GGD CATEGORY: Classification TARIFF NO.: 3923.29.0000; 4202.92.4500 Jason M. Waite, Esquire Grunfeld, Desiderio, Lebowitz & Silverman, LLP 303 Peachtree Street, N.E. Atlanta, Georgia 30308 RE: Modification of NY D80975; “Display Bags;” Clear, Unembossed, PVC Retail Packaging Less than 4 Mils Thick Not Designed for Prolonged Use; Odd Shapes, Cutouts, Hangers, Tabs, Indicative of Single Use; Bags of Kind Normally Sold on Own Merits at Retail as Traveling/Toiletry Bags and of Kind Normally Sold as Retail Packaging with Contents Dear Mr. Waite: In New York Ruling Letter (NY) D80975, issued September 9, 1998, to Southern Overseas on behalf of The Murphy Group, Inc., Customs classified four articles described as “display bags” in subheading 4202.92.4500, HTSUSA, the provision for “Trunks... traveling bags, toiletry bags...and similar containers...: Other: With outer surface of sheeting of plastic or of textile materials: Travel, sports and similar bags: Other.” You subsequently requested reconsideration of the ruling. We have reviewed NY D80975 and, with respect to one of the bags, have found it to be in error. Therefore, this ruling modifies NY D80975. Pursuant to section 625(c), Tariff Act of 1930, as amended (19 U.S.C. 1625(c) ), notice of the proposed modification of NY D80975 was published on December 8, 1999, in the Customs Bulletin, Volume 33, Number 46. -2- FACTS: In your letter dated November 12, 1998, requesting reconsideration of NY D80975, you take issue with Customs classification of two of the four bags (hereinafter identified as item numbers one and four), conceding that the other two bags are properly classified in subheading 4202.92.4500, HTSUSA. The two bags at issue are imported without contents and are claimed to be ordinary vinyl packaging materials that are included (at no cost) with the purchase of the article or articles they eventually will contain when sold at retail. Sample item number one is a bag or pouch which resembles an envelope. The bag is essentially composed of clear, unembossed, polyvinyl chloride (PVC) plastic sheeting. The item measures approximately 12 inches in width by 6-1/2 inches in height, and the plastic sheeting material measures approximately 9.5 thousandths of an inch (9.5 mils) in thickness. Item number one features a flap with a metal snap closure. The article also has a top center cutout (which measures approximately 2 inches in length by 1/4 inch in width) through which a flimsy plastic hanger protrudes. A paperboard card which advertises the “Wonderbra® convertible backless bra” is included in the envelope (as an indication of the merchandise to be added after importation). Sample item number four is a cylindrically-shaped, drawstring utility bag that is essentially composed of clear, unembossed, PVC plastic sheeting. The item resembles a small duffel bag and measures approximately 7-1/4 inches in height by 3 inches in diameter. The plastic sheeting material measures approximately 7.2 mils in thickness. Item number four features a top that may be drawn closed by means of a braided cord which passes through eight eyelets. A stitched side seam extends the full height of the bag and the bag’s top and bottom have stitched PVC edging. ISSUE: Whether the articles are classified under heading 4202, HTSUSA, which covers, in part, traveling bags, toiletry bags, and similar containers; or under heading 3923, HTSUSA, as articles for the conveyance or packing of goods, of plastics. LAW AND ANALYSIS: Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (EN) to the Harmonized -3- Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI. Among other merchandise, chapter 42, HTSUSA, covers travel goods, handbags and similar containers. Among other items, heading 4202 provides for “...traveling bags, toiletry bags...and similar containers.” The exemplars named in heading 4202 have in common the purpose of organizing, storing, protecting, and carrying various items. In pertinent part, legal note 2(A)(a) to chapter 42, HTSUSA, states: ...heading 4202 does not cover: Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 3923) (Emphasis added.) Chapter 39, HTSUSA, covers plastics and articles thereof. In pertinent part, note 2(ij) to chapter 39, HTSUSA, states that “[t]his chapter does not cover...trunks, suitcases, handbags or other containers of heading 4202.” Among other merchandise, heading 3923, HTSUSA, covers “Articles for the conveyance or packing of goods, of plastics....” The EN to heading 3923 indicate that the heading covers all articles of plastics commonly used for the packing or conveyance of all kinds of products, including sacks and bags. The EN also state that the heading excludes containers of heading 4202. You essentially contend that, because item numbers one and four are designed, intended, and likely to be used principally as retail packaging for unique products, they are not designed for prolonged use and are excluded from classification under heading 4202, HTSUSA. You cite to several Headquarters Ruling Letters (HQ), including HQ 960009 and HQ 959679, both of which concern the issue of whether certain containers composed of PVC plastic sheeting are designed for prolonged use. Although intended use is mentioned in each of the cited rulings, you suggest that Customs has based these and other classification determinations upon whether plastic bags that are capable of reuse are intended to be reused. We do not agree. Customs is often presented with other subjective criteria to consider, and may weigh the uncertain relevance of whether a bag’s seams are heat-sealed or sewn; whether eyelet holes are reinforced with metal or heat-sealed grommets; whether a bag has drawstring, snap, or zipper closures; or features handles, piping, printing, opaque sides; etc. While viewing certain features such as hangers, hanger holes or cutouts, plastic tabs with holes for hanging display, cutouts permitting pre-purchase handling of contents, odd/awkward shapes, etc., as indications that retail packaging bags are not -4- designed for prolonged use, Customs has found that determinations as to whether such plastic bags are “not designed for prolonged use” are properly based upon whether or not a bag: 1) is of a kind normally sold at retail on its own merits as a traveling or toiletry bag; and 2) is of a kind normally sold at retail as packaging with contents. These were the significant factors in HQ 960009, issued October 16, 1997, in which this office classified several bags under heading 4202, finding that “...the bags are not of a kind normally used in the packaging of toiletries/cosmetics and are of a kind sold at retail on their own merits as travel or toiletry bags.” We looked to the same determining factors in HQ 959679, issued May 8, 1997, and found that “[t]he bag is of a kind sold at retail on its own merits....It is similar to PVC travel bags either sold on their own or with other personal effects, cosmetics or toiletries. It is not of a disposable kind normally used to temporarily hold its contents.” In order to more objectively distinguish bags of clear, unembossed, PVC plastic sheeting that are not designed for prolonged use from those that are, Customs will additionally consider the thickness of a bag’s plastic sheeting as a factor in the classification of bags of a kind both sold on their own merits and sold as packaging. Customs has long classified under heading 4202, garment bags composed of embossed vinyl or PVC plastic sheeting which measures four mils or more in thickness, finding that such thickness usually denotes a durably constructed article that is designed for prolonged use and travel. Customs has also determined that garment bags composed of embossed vinyl or PVC plastic sheeting which measures less than four mils in thickness are generally less durable and not designed for prolonged use. Those bags have been classified under headings 3923 and 3924, HTSUSA. See HQ 962225, issued May 21, 1999, HQ 961092, issued March 24, 1998, HQ 960411, issued October 7, 1997, HQ 955470, issued February 17, 1994, and HQ 082463, issued September 25, 1989. Since embossed vinyl and PVC garment bags are not normally used to display articles sold at retail, Customs does not generally consider the features indicating that clear PVC bags are not designed for prolonged use (hangers, hanger holes, cutouts, etc.) to be applicable to garment bags. Although the Customs laboratory has concluded that the formula recommended by the American Society for Testing and Materials (ASTM) D 1593, “Specification for Nonrigid Vinyl Chloride Plastic Sheeting,” must be used to determine the thickness of embossed plastic sheeting, the laboratory has further advised that for routine testing (e.g., determining the thickness of unembossed PVC plastic sheeting), standard dead weight methods may be used. See ASTM D 1593 “Test Methods” section 10.1.3. Therefore, to determine the classification of bags, sacks, or pouches that are composed of clear, unembossed, PVC plastic sheeting, Customs will consider plastic sheeting which measures less than 4 mils in thickness to be generally indicative of an -5- article that is not designed for prolonged use. Customs will also consider plastic sheeting which measures 4 mils or greater in thickness to be generally indicative of a container that is designed for prolonged use to carry personal effects (UNLESS the container is not of a kind normally sold at retail on its own merits; and ABSENT single use indicators such as hangers, cutouts, tabs, odd shapes, etc. noted above). In this case, despite the fact that the PVC plastic sheeting of item number one measures 9.5 mils in thickness, the presence of the top center cutout and flimsy plastic hanger indicates that the bag is a container for goods that will be displayed on a rack for sale at retail. Although the thickness of the plastic sheeting indicates durability, the package is designed to withstand any number and variety of pre-sale manipulations by shoppers, and not for prolonged use after sale. If imported separately, we would consider the plastic hanger itself to be an article for the conveyance or packing of goods. In this case, the hanger is designed to suspend the bag with which it is imported and help to display a product. The hanger and bag components would not normally be offered for sale in separate parts. Together they comprise a composite article, the essential character of which is imparted by the bag component. The complete “display bag” is not of a kind normally sold at retail on its own merits, but is of a kind that is sold at retail with specific contents. Item number one is not designed for prolonged use (after its original contents have been removed for consumption), and it is therefore excluded from heading 4202 by note 2A(a) to chapter 42, HTSUSA. Item number one is properly classified in subheading 3923.29.0000, HTSUSA. Although item number four may be intended merely for use as unique retail packaging to favorably present a product, enhance the likelihood of its sale, and carry it from store to home, the bag is of a kind normally sold at retail on its own merits as a traveling or toiletry bag. The item is not of a kind normally sold at retail as packaging with its contents and it is substantially constructed of plastic sheeting which measures 7.2 mils in thickness. Unlike item number one, this bag has no cutout, hanger, or other feature which would indicate that the bag is not designed for prolonged use. We find that item number four is similar to the containers of heading 4202, HTSUSA, and that it is classifiable thereunder. The article is thus precluded from classification under heading 3923 by note 2(ij) to chapter 39, HTSUSA. Item number four is classified in subheading 4202.92.4500, HTSUSA. HOLDING: The “display bag” identified as item number one is classified in subheading 3923.29.0000, HTSUSA, the provision for “Articles for the conveyance or packing of goods, of plastics...: Sacks and bags (including cones): Of other plastics.” The general column one duty rate is 3 percent ad valorem. -6- The “display bag” identified as item number four is classified in subheading 4202.92.4500, HTSUSA, the provision for “Trunks...traveling bags, toiletry bags...and similar containers...: Other: With outer surface of sheeting of plastic or of textile materials: Travel, sports and similar bags: Other.” The general column one duty rate is 20 percent ad valorem. NY D80975, issued September 9, 1998, is hereby modified with respect to the classification of item number one. NY D80975, issued September 9, 1998, is hereby modified with respect to the classification of item number one. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. Sincerely, John Durant, Director Commercial Rulings Division

HQ 963112 February 16, 2000 CLA-2 RR: CR: TE 963112 GGD CATEGORY: Classification TARIFF NO.: 3923.29.0000; 4202.92.4500 Jason M. Waite, Esquire Grunfeld, Desiderio, Lebowitz & Silverman, LLP 303 Peachtree Street, N.E. Atlanta, Georgia 30308 RE: Display Bags; Clear, Unembossed, PVC Retail Packaging Less than 4 Mils Thick Not Designed for Prolonged Use; Odd Shapes, Cutouts, Hangers, Tabs, Indicative of Single Use; Bags of Kind Normally Sold on Own Merits at Retail as Traveling/Toiletry Bags and of Kind Normally Sold as Retail Packaging with Contents; HQ 962363 Dear Mr. Waite: This is in response to your requests dated November 12, 1998, and May 24, 1999, on behalf of your client, The Murphy Group, Inc., concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of two articles described as “display bags” made in China. Samples were submitted with your requests. FACTS: The two bags at issue, hereinafter referred to as item numbers two and three, are imported without contents and are claimed to be ordinary vinyl packaging materials which are included (at no cost) with the purchase of the article or articles they eventually will contain when sold at retail. -2- Sample item number two is a bag or pouch which resembles an envelope. The bag is essentially composed of clear, unembossed, polyvinyl chloride (PVC) plastic sheeting. The item measures approximately 4-1/2 inches in width by 8-3/4 inches in height by 3/4 inch in depth, and the plastic sheeting material measures approximately 11 thousandths of an inch (11 mils) in thickness. Item number two features a flap with a metal snap closure. The article also has a top center cutout (which measures approximately 3/4 of an inch in length by 1/8 inch in width) through which a flimsy plastic hanger protrudes. The front exterior of the bag is printed with the name and logo of “Calvin Klein” and the description “signature tights,” (an indication of the merchandise to be added after importation). There is a cutout on the rear exterior of the bag (which measures approximately 3 inches in width by 1-1/2 inches in height) through which a prospective purchaser may feel and manipulate contents. Sample item number three is a cylindrically-shaped, drawstring utility bag that is essentially composed of clear, unembossed, PVC plastic sheeting. The item resembles a small duffel bag and measures approximately 8-1/4 inches in height by 4 inches in diameter. The plastic sheeting material measures approximately 7 mils in thickness. Item number three features a top that may be drawn closed by means of a braided textile cord which passes through eight heat-sealed eyelets. A heat-sealed side seam extends the full height of the bag. The bag’s bottom is also attached by means of heat sealing. ISSUE: Whether the articles are classified under heading 4202, HTSUSA, which covers, in part, traveling bags, toiletry bags, and similar containers; or under heading 3923, HTSUSA, as articles for the conveyance or packing of goods, of plastics. LAW AND ANALYSIS: Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI. -3- Among other merchandise, chapter 42, HTSUSA, covers travel goods, handbags and similar containers. Among other items, heading 4202 provides for “...traveling bags, toiletry bags...and similar containers.” The exemplars named in heading 4202 have in common the purpose of organizing, storing, protecting, and carrying various items. In pertinent part, legal note 2(A)(a) to chapter 42, HTSUSA, states: ...heading 4202 does not cover: Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 3923) (Emphasis added.) Chapter 39, HTSUSA, covers plastics and articles thereof. In pertinent part, note 2(ij) to chapter 39, HTSUSA, states that “[t]his chapter does not cover...trunks, suitcases, handbags or other containers of heading 4202.” Among other merchandise, heading 3923, HTSUSA, covers “Articles for the conveyance or packing of goods, of plastics....” The EN to heading 3923 indicate that the heading covers all articles of plastics commonly used for the packing or conveyance of all kinds of products, including sacks and bags. The EN also state that the heading excludes containers of heading 4202. You assert that, because item numbers two and three are designed, intended, and likely to be used principally as retail packaging for unique products, they are not designed for prolonged use and are excluded from classification under heading 4202, HTSUSA. You cite to several Headquarters Ruling Letters (HQ), including HQ 960009 and HQ 959679, both of which concern the issue of whether certain containers composed of PVC plastic sheeting are designed for prolonged use. Although intended use is mentioned in each of the cited rulings, you suggest that Customs has based these and other classification determinations upon whether plastic bags that are capable of reuse are intended to be reused. We do not agree. Customs is often presented with other subjective criteria to consider, and may weigh the uncertain relevance of whether a bag’s seams are heat-sealed or sewn; whether eyelet holes are reinforced with metal or heat-sealed grommets; whether a bag has drawstring, snap, or zipper closures; or features handles, piping, printing, opaque sides; etc. While viewing certain features such as hangers, hanger holes or cutouts, plastic tabs with holes for hanging display, cutouts permitting pre-purchase handling of contents, odd/awkward shapes, etc., as indications that retail packaging bags are not designed for prolonged use, Customs has found that determinations as to whether such -4- plastic bags are “not designed for prolonged use” are properly based upon whether or not a bag: 1) is of a kind normally sold at retail on its own merits as a traveling or toiletry bag; and 2) is of a kind normally sold at retail as packaging with contents. In HQ 960009, issued October 16, 1997, those were the two significant factors as this office classified several bags under heading 4202. We found that “...the bags are not of a kind normally used in the packaging of toiletries/cosmetics and are of a kind sold at retail on their own merits as travel or toiletry bags.” We looked to the same determining factors in HQ 959679, issued May 8, 1997, and found that “[t]he bag is of a kind sold at retail on its own merits....It is similar to PVC travel bags either sold on their own or with other personal effects, cosmetics or toiletries. It is not of a disposable kind normally used to temporarily hold its contents.” In HQ 962363, dated January 19, 2000, issued to you on behalf of The Murphy Group, Inc., this office stated that, in order to more objectively distinguish bags of clear, unembossed, PVC plastic sheeting that are not designed for prolonged use from those that are, Customs would additionally consider the thickness of a bag’s plastic sheeting as a factor in the classification of bags of a kind both sold on their own merits and sold as packaging. It was noted that Customs has long classified under heading 4202, garment bags composed of embossed vinyl or PVC plastic sheeting which measures four mils or more in thickness, finding that such thickness usually denotes a durably constructed article that is designed for prolonged use and travel. Customs has also determined that garment bags composed of embossed vinyl or PVC plastic sheeting which measures less than four mils in thickness are generally less durable and not designed for prolonged use. Those bags have been classified under headings 3923 and 3924, HTSUSA. See HQ 962225, issued May 21, 1999, HQ 961092, issued March 24, 1998, HQ 960411, issued October 7, 1997, HQ 955470, issued February 17, 1994, and HQ 082463, issued September 25, 1989. Since embossed vinyl and PVC garment bags are not normally used to display articles sold at retail, Customs does not generally consider the features indicating that clear PVC bags are not designed for prolonged use (hangers, hanger holes, cutouts, etc.) to be applicable to garment bags. Although the Customs laboratory has concluded that the formula recommended by the American Society for Testing and Materials (ASTM) D 1593, “Specification for Nonrigid Vinyl Chloride Plastic Sheeting,” must be used to determine the thickness of embossed plastic sheeting, the laboratory has further advised that for routine testing (e.g., determining the thickness of unembossed PVC plastic sheeting), standard dead weight methods may be used. See ASTM D 1593 “Test Methods” section 10.1.3. -5- Therefore, to determine the classification of bags, sacks, or pouches that are composed of clear, unembossed, PVC plastic sheeting, Customs considers plastic sheeting which measures less than 4 mils in thickness to be generally indicative of an article that is not designed for prolonged use. Customs also considers plastic sheeting which measures 4 mils or greater in thickness to be generally indicative of a container that is designed for prolonged use to carry personal effects (UNLESS the container is not of a kind normally sold at retail on its own merits; and ABSENT single use indicators such as hangers, cutouts, tabs, odd shapes, etc. noted above). In this case, despite the fact that the PVC plastic sheeting of item number two measures 11 mils in thickness, the presence of the top center cutout, the flimsy plastic hanger, and the rear exterior cutout, indicates that the bag is a container for goods that will be displayed on a rack for sale at retail. Although the thickness of the plastic sheeting indicates durability, the package is designed to withstand any number and variety of pre-sale manipulations by shoppers, not for prolonged use after sale. If imported separately, we would consider the plastic hanger itself to be an article for the conveyance or packing of goods. In this case, the hanger is designed to suspend the bag with which it is imported and help to display a product. The hanger and bag components would not normally be offered for sale in separate parts. Together they comprise a composite article, the essential character of which is imparted by the bag component. The complete “display bag” is not of a kind normally sold at retail on its own merits, but is of a kind that is sold at retail with specific contents. Item number two is not designed for prolonged use (after its original contents have been removed for consumption). It is therefore excluded from heading 4202 by note 2A(a) to chapter 42, HTSUSA. Item number two is properly classified in subheading 3923.29.0000, HTSUSA. Although item number three may be intended merely for use as unique retail packaging to favorably present a product, enhance the likelihood of its sale, and carry it from store to home, the bag is of a kind normally sold at retail on its own merits as a traveling or toiletry bag. The item is not of a kind normally sold at retail as packaging with its contents and it is substantially constructed of plastic sheeting which measures 7 mils in thickness. Unlike item number two, this bag has no cutout, hanger, or other feature which would indicate that the bag is not designed for prolonged use. We find that item number three is similar to the containers of heading 4202, HTSUSA, and that it is classifiable thereunder. The article is thus precluded from classification under heading 3923 by note 2(ij) to chapter 39, HTSUSA. Item number three is classified in subheading 4202.92.4500, HTSUSA. -6- HOLDING: The “display bag” identified as item number two is classified in subheading 3923.29.0000, HTSUSA, the provision for “Articles for the conveyance or packing of goods, of plastics...: Sacks and bags (including cones): Of other plastics.” The general column one duty rate is 3 percent ad valorem. The “display bag” identified as item number three is classified in subheading 4202.92.4500, HTSUSA, the provision for “Trunks...traveling bags, toiletry bags...and similar containers...: Other: With outer surface of sheeting of plastic or of textile materials: Travel, sports and similar bags: Other.” The general column one duty rate is 20 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division

HQ W968181 October 3, 2006 CLA-2 RR:CTF:TCM W968181 HkP CATEGORY: Classification TARIFF NO.: 3923.29.0000; 3924.90.5500 4202.92.4500; 6307.90.9889 Port Director Port of Los Angeles/Long Beach U.S. Customs and Border Protection 310 E. Ocean Blvd. Suite 1400 Long Beach, CA 90802 RE: Protest No. 2704-06-100029 and Application for Further Review; Polyvinyl Chloride bags Dear Port Director: This is our decision regarding the Application for Further Review (“AFR”) of Protest Number 2704-06-100029, timely filed by counsel on behalf of Imex Discovery Resources, Inc., d/b/a Imex Vinyl Packaging (“Imex”), concerning the classification of various bags made of polyvinyl chloride (“PVC”), polypropylene non-woven textile material (“PPNW”), or a combination of the two, under the Harmonized Tariff Schedule of the United States (“HTSUS”). FACTS: As an initial matter, we note that U.S. Customs and Border Protection (“CBP”) has not been provided with any descriptive literature, samples or pictures of the merchandise at issue. This decision is based on the description of the merchandise as provided by counsel and information from the Imex website. The subject entries consist of various models of bags constructed of PVC sheeting, PPNW, or a combination of the two. Counsel informs us that Imex imports bags and packaging for a variety of products, including bedding, home furnishings, apparel, bath articles, and other items. We are also told that some of the bags are customized bags while others are stock bags. The compositions, dimensions, thicknesses, and closures of the bags vary. For ease of reference, counsel categorizes the bags into four groups, denoted as Sections A through D. Section A identifies bags that are less than 4 mils thick and constructed solely of PVC. Some have zipper closures, while others have flap closures or no closures at all. Some of the bags also have handles or pockets. A few styles of these bags are garment bags, and the remaining bags are cylindrically shaped or have rectangular sides in varying dimensions. Counsel states that these bags are properly classified in subheading 3923.29.0000, HTSUS. Section B identifies bags that are made of PVC with thicknesses ranging from approximately 6 to 10 mils. The bags are either cylindrical in shape or have rectangular sides, and may have a snap closure, a zipper or drawstring. We are told that these bags are packaging for bath articles but are not designed for use subsequent to their use as retail packaging material. Counsel asserts that these bags are properly classified in subheading 3923.29.0000, or, in the alternative, in subheading 3924.90.5500, HTSUS. Section C identifies bags that are made of PVC and have a thickness of approximately 4 mils or greater. Counsel distinguishes the bags of section B and C by noting that none of the bags in Section C are used for the packaging or sale of bath articles. Counsel states that Section C bags are used for retail packaging of items such are pillows, sheets, mattress pads, comforters, first aid articles, and pet treats. They are primarily bags with rectangular sides, and have zippers, snap closures, or flap closures without snaps. Some of the bags also have handles or hangers. Counsel asserts that these bags are properly classified in subheading 3923.29.0000, or, in the alternative, in subheading 3924.90.5500, HTSUS. Section D identifies bags that are constructed either solely of PPNW or PVC, or of various combinations of PPNW and PVC. We are told that many of the bags have front and back panels constructed of PVC and top, bottom, and side panels constructed of PPNW. Other bags have exterior panels constructed of PVC and one or more inner dividers constructed of PPNW. Other styles have side and back panels constructed of PPNW, while the remainder of the bag is constructed of PVC. The bags come in a variety of sizes and with a variety of closure types. Counsel states that these bags are properly classified in subheading 6307.90.9889, HTSUS, or, in the alternative, in subheading 3923.29.0000 or 3924.90.5500, HTSUS. The subject merchandise was entered on various dates in 2005 under subheading 3923.29.0000, HTSUS, which provides for: “Articles for the conveyance or packing of goods, of plastics; … : Sacks and bags (including cones): Of other plastics”. These entries were later rate advanced by CBP and liquidated under subheading 4202.92.4500, HTSUS, which provides for, inter alia: “traveling bags, … toiletry bags, … shopping bags … and similar containers, … of sheeting of plastics, of textile materials … : Other: With outer surface of sheeting of plastic or of textile materials: Travel, sports and similar bags: Other.” The entries were liquidated between September 30, and December 14, 2005. A protest was timely filed on December 28, 2005, in which counsel for Imex asserted that, based on Note 2(ij) to Chapter 39 and Note 2(A)(a) to Chapter 42, HTSUS, Chapter 42 is not the proper classification for the subject entries. ISSUE: Whether the bags are properly classified in heading 4202, HTSUS, which provides for toiletry bags and similar containers. LAW AND ANALYSIS: Initially, we note that the matter protested is protestable under 19 U.S.C. § 1514(a)(2) as a decision on classification. The protest was timely filed, within 90 days of liquidation of the first entry for entries made before December 18, 2004, and within 180 days of liquidation of the first entry for entries made on or after December 18, 2004. (Miscellaneous Trade and Technical Corrections Act of 2004, Pub.L. 108-429, § 2103(2)(B)(ii), (iii) (codified as amended at 19 U.S.C. § 1514(c)(3) (2006)). Further Review of Protest No. 2704-06-100029 was properly accorded to protestant pursuant to 19 C.F.R. § 174.24 because the decision against which the protest was filed involves matters previously ruled upon by the Commissioner of Customs or his designee or by the Customs courts but facts are alleged or legal arguments presented which were not considered at the time of the original ruling. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The HTSUS provisions under consideration are as follows: 3923 Articles for the conveyance or packing of goods, of plastics: stoppers, lids, caps and other closures, of plastics: * * * Sacks and bags (including cones): * * * 3923.29.0000 Of other plastics ….. 3924 Tableware, kitchenware, other household articles and toilet articles, of plastics: * * * 3924.90 Other: * * * 3924.90.5500 Other ….. 4202 Trunks, suitcases, vanity cases, … ; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, … and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper: Other: 4202.92 With outer surface of sheeting of plastic or of textile materials: Travel, sports and similar bags: * * * 4202.92.4500 Other ….. 6307 Other made up articles, including dress patterns: 6307.90 Other: Other: * * * 6307.90.98 Other ….. * * * Other: * * * 6307.90.9889 Other …. Note 2(ij) to Chapter 39, HTSUS, provides, in part, that chapter 39 “does not cover trunks, suitcases, handbags or other containers of heading 4202.” Note 2(A)(a) to chapter 42, HTSUS, provides, “heading 4202 does not cover: bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 3923).” The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80. We first consider the bags of Sections A, B, and C, which CBP liquidated under heading 4202, HTSUS, but which counsel claims are classifiable in heading 3923, or, in the alternative, in heading 3924, HTSUS. Heading 3923, HTSUS, provides for, inter alia, “articles for the conveyance or packing of goods, of plastics.” EN 39.23 explains that heading 3923, HTSUS, covers all articles of plastics commonly used for the packing or conveyance of all kinds of products. These articles include sacks and bags. Heading 3924, HTSUS, provides for, inter alia, other household articles of plastics. EN 39.24(C) provides that heading 3924, HTSUS, covers “household articles such as ash trays, hot water bottles, matchbox holders, dustbins, buckets, watering cans, food storage containers, curtains, drapes, table covers and fitted furniture dust covers (slipcovers).” The Court of International Trade (CIT) has stated that the canon of construction ejusdem generis, which means literally, “of the same class or kind,” teaches that “where particular words of description are followed by general terms, the latter will be regarded as referring to things of a like class with those particularly described.” Nissho-Iwai American Corp. v. United States (Nissho), 10 CIT 154, 156 (1986). “As applicable to classification cases, ejusdem generis requires that the imported merchandise possess the essential characteristics or purposes that unite the articles enumerated eo nomine in order to be classified under the general terms.” Id. at 157. The essential characteristics or purposes of the above listed exemplars are that they are of plastic, are used in the household, and are reusable. Heading 4202, HTSUS, provides for, inter alia, traveling bags, toiletry bags, and similar containers. CBP’s administrative record shows, with regard to the merchandise of headings 3923, 3924, and 4202, HTSUS, that physical characteristics indicating reusability and durability prove useful tools in differentiating between the goods of these headings. CBP has previously considered the issue of the reusability of PVC bags used for packaging blankets and pillows, though in relation to the country of origin marking requirements. In Headquarters Ruling Letter (“HQ”) 734190 (November 18, 1991), bags described as being of clear vinyl, box-like, measuring approximately 18 inches in length, 15 inches in width, and 5 inches in depth, and with edges piped with a sewn on white vinyl strip, were at issue. The U.S. Customs Service (now, CBP) ruled that the bags must be individually marked with the country of origin since they were durable enough to be used again and had a separate identity and use apart from the products that would be sold with them. Our findings were based on: (1) the sturdy construction of the bag - the edges were reinforced with piping to encourage, if not ensure, continued reuse; (2) the zipper feature at one end of the bag which allowed repetitive access to the bag; (3) the durable nature of the plastic employed to make the bags, i.e., it was not flimsy, thin, or of a throw-away variety (a consideration based on ruling C.S.D. 87-1, October 10, 1986); and, (4) the nature of the merchandise packaged in the vinyl bags - durable goods such as pillows and blankets that are often seasonally used and stored in the bags in which they are sold. We consider HQ 734190 to be a useful guide in determining the reusability of the bags at issue. With regard to the issue of durability, CBP considers PVC bags to be durable if they are composed of clear, unembossed, PVC plastic sheeting measuring 4 mils or more in thickness. We have found this degree of thickness to be generally indicative of a bag or similar container that is designed for prolonged use to carry personal effects (UNLESS the container is not of a kind normally sold at retail on its own merits; and ABSENT single use indicators such as hangers, cutouts, tabs, odd shapes, etc.). However, previous CBP determinations as to whether such PVC bags are designed for prolonged use have been based upon whether or not the bag: (1) is of a kind sold at retail on its own merits; and (2) is of a kind normally sold as packaging with contents. In instances in which merchandise has satisfied both criterion, CBP has consistently considered whether or not the bags can be sold on their own merit to be the determining factor. See, for example, Headquarters Ruling Letter (“HQ”) 962363, dated January 19, 2000, which sought to modify New York Ruling (“NY”) D80975 (September 9, 1998) and was therefore subject to notice and comment (published in Customs Bulletin, Vol. 33, No. 46, Dec. 8, 1999). Specifically, HQ 962363 proposed that “determinations as to whether such plastic bags are ‘not designed for prolonged use’ are properly based upon whether or not a bag: 1) is of a kind normally sold at retail on its own merits as a traveling or toiletry bag; and 2) is of a kind normally sold at retail as packaging with contents.” The only comment received endorsed the use of these factors in classifying substantially identical display and presentation bags made of clear, unembossed, PVC retail packaging not designed for prolonged use. See also HQ 963112, dated February 16, 2000, which relied in part on HQ 962363, and HQ 961092, dated March 28, 1998. Though this reasoning has been applied in rulings debating classification in heading 3923 or 4202, HTSUS, we find such reasoning instructive in classification decisions concerning heading 3924, HTSUS. Section A CBP previously classified these bags in heading 4202, HTSUS, which provides for, inter alia, traveling bags, toiletry bags, and similar containers. However, Note 2(A)(a) to Chapter 42, HTSUS, excludes bags made of plastic sheeting not designed for prolonged use from Chapter 42. In the instant case, the PVC bags are sold with items packed inside, and are not of a kind sold at retail on their own merit. Although the bags contain zippers that will withstand many uses, the bags are not durable as they are made of PVC of a gauge that is insufficient to resist rips and tears, i.e., less than 4 mils. Because the bags are not designed for prolonged use they are excluded from Chapter 42 by operation of Note 2(A)(a). Applying the reasoning employed in HQ 962363 to these facts, we now hold that Section A bags are properly classified in heading 3923, HTSUS, because they are the kind of plastic bag used as packaging and are not sold at retail on their own merit. Section B Counsel identifies these bags as PVC packaging for bath articles. The Imex website further describes these bags as being “high gloss” and made of “Double-Polished Clear (“DPC”) vinyl, the clearest vinyl available”. Counsel states that these bags are not designed for use subsequent to their use as retail packaging material or for use for extended periods of time. Counsel further states that the bags of Section B are not the type of bags consumers could purchase for use as vanity cases or toiletry bags, and are therefore not classifiable in heading 4202, HTSUS. Counsel cites HQ 960218, dated October 22, 1997, in support of this position. However, we note that the bag in that ruling was classified in heading 4202, and accordingly, we do not consider this ruling to bolster the importer’s position. We note that all of the bags of Section B are of a thickness that is suitable for repetitive use and all have closures that allow for repeated opening and closing. Counsel argues, “the fact that these bags are constructed of PVC with a thickness of greater than 4 mil does not preclude their classification at 3923.29.0000, HTSUS.” We agree. As we have previously stated, CBP determinations as to whether such PVC bags are designed for prolonged use have been based upon whether or not the bag: (1) is of a kind sold at retail on its own merits; and (2) is of a kind normally sold as packaging with contents. In instances in which merchandise has satisfied both criterion, CBP has consistently considered whether or not the bags can be sold on their own merit to be the determining factor. We have found several websites selling bags similar to the description provided by counsel of Section B bags as toiletry/cosmetic bags. See www.treetopapparel.com, www.dollardays.com, www.sks-bottle.com, www.lbuinc.com, and www.goinginstyle.com. In addition, the Imex website informs us that the high gloss stock bags have reinforcing features such as heat-sealed seams, sewn-seams, and grommets. The “Product Information” section of the website highlights general features of Imex bags, such as, “Smooth operating buckles,” “5-6 stitches per inch – the strongest in the industry,” and “a variety of durable carry straps.” These marketing claims as well as the reinforcing features of the bags indicate that the subject bags are designed for prolonged use. Based on the foregoing information and HQ 962363, we find that the bags are of a kind sold at retail on their own merits as toiletry bags, and are therefore classified in heading 4202, HTSUS. In response to counsel’s proposed alternative classification in subheading 3924.90.5500, HTSUS, Note 2(ij) to Chapter 39, HTSUS, excludes bags that meet the definition of heading 4202 from classification in chapter 39. Consequently, they cannot be classified in Chapter 39, HTSUS. Section C CBP previously classified these bags in heading 4202, HTSUS. For the reasons stated in Section A above, we find that this classification is incorrect. Some of these bags are described as being similar to the bags of Section A but thicker - measuring over 4 mils (type 1), while others are described as having features such as plastic tabs with holes or hangers that allow the package to be displayed in the store on a rack (type 2). Counsel has suggested that both types of bags are properly classified in heading 3923, HTSUS, or, in the alternative, in heading 3924, HTSUS. With regard to type 1 bags, using the reasoning employed in HQ 734190 as a guide in the instant case, we find the bags under consideration here to be “reusable”. The bags are of sturdy construction, contain zippers that will withstand many uses, and are made of PVC of a gauge sufficient to resist rips and tears. Moreover, we note that the vinyl packaging industry considers such bags to be reusable. The website www.abondcorp.com promotes its vinyl packaging bags in this way: If you are looking for promotional ideas, why not have your corporate logo stamped on a vinyl bag? Since our bags are reusable, a custom promotional package will provide advertising for you far beyond the original sale. (Original emphasis.) Applying the criteria of HQ 962363 to the PVC bags under consideration, we find that, although these bags are of a kind used as ordinary packing for comforters, featherbeds, pillows, bed linens and similar items, they do not constitute the type of bags ordinarily discarded after the contents have been utilized. Rather, they are the type of durable plastic bag that is suitable for reuse. We also find that these PVC bags are also of a kind sold at retail on their own merit as household storage bags. We have found websites that market similar bags for sale directly to consumers for storage of linens and other household items. For example, The Container Store (www.containerstore.com) markets a clear vinyl blanket/comforter bag with a nylon zipper. The gauge of the vinyl is unspecified, though it is described as “thick.” Creative Spaces (www.creativespacesusa.com) markets clear vinyl blanket and comforter bags, though again no gauge is shown. Based on previous Headquarters rulings and the fact that the subject PVC bags are of a kind sold on their own merit as household storage bags, we find the type 1 bags to be classified in heading 3924, HTSUS. We note that CBP has consistently found that bags that measure more than 4 mils in thickness belong to the same class or kind of bags used for household storage of linens and other items, and are classified in heading 3924, HTSUS. See HQ 968194, dated July 27, 2006, regarding the classification of PVC storage bags with zipper closures and sewn seams; NY J85081, dated June 6, 2003, regarding the classification of a vinyl comforter bag measuring 15 mils in thickness, with a wire supporting frame and piping on the sewn seams; NY L89598, dated February 7, 2006, regarding the classification of a PVC bag; and, NY L84286, dated May 12, 2005, regarding the classification of vinyl storage bags with a zipper closure, wire frame, sewn seams and piping wire cover (we note that the thickness was stated to be 12 mm but it is believed the thickness was actually 12 mils.). We note that these bags are not classifiable in heading 4202, HTSUS, an eo nomine provision, because they are not provided for by name nor are they similar to the named contents. The Court of International Trade has clarified that articles designated eo nomine in heading 4202, HTSUSA, are designed to organize, store, protect and carry. Totes, Inc. v. United States (“Totes”), 865 F. Supp. 867 (Ct. Int’l Trade 1994). In Totes the CIT considered, among other things, the broad reach of the residual provision for “similar containers” in heading 4202 and noted that the individual exemplars of the heading are “disparate in their physical characteristics, purposes and uses”. At 872. The Court stated: “As is evident from the obvious physical and use disparities … the rule of ejusdem generis requires only that the merchandise to be classified possess the essential character or purpose running through all of the enumerated examples.” Id. This statement was based on the reasoning of the court in Izod Outerwear v. United States, 9 C.I.T. 309 (1985), a case in which the court had to determine the shared characteristics of garments designed for “rainwear,” “hunting,” and “fishing”. The court in Izod found that for an article to be classifiable under the particular tariff item for garments designed for “similar uses” to rainwear, hunting, and fishing garments, the garment need not be, for example, actual rainwear. As restated in Totes, “[p]recise functional equivalence to, or commercial interchangeability with, any one particular exemplar enumerated in the heading plainly is not required by the rule of ejusdem generis.” At 874. Based on this reasoning the court in Totes found that “[i]nsofar as the trunk organizers serve the purposes of organization, holding, storage and protection of articles, they fall within the class of articles listed as exemplars in Heading 4202, especially jewelry boxes and cutlery cases that serve mainly to facilitate an organized separation, protection, storage or holding of jewelry or cutlery items”. In addition, the court expressly rejected the notion that a principal design feature of the organizer had to be portability or transportability in order to be classified as a “similar container” under heading 4202. It was sufficient that it had characteristics in common with some of the varied exemplars. Applying the rule of ejusdem generis as explained in Totes to the bags at issue, we find that they are not designed for uses similar to any of the uses of the exemplars in heading 4202, HTSUS. Consequently, because they are neither named articles of heading 4202, HTSUS, nor similar to any of the named articles, we find that they are not provided for in this heading. With regard to the type 2 bags of Section C, we note that any bag with a special design feature that limits the use of the product to retail packaging, and puts it in a class that is not sold on its own at retail, is not classifiable in heading 3924 or 4202, HTSUS. CBP has consistently held that such features indicate packaging of heading 3923, HTSUS. In HQ 962363, CBP found that one of the bags under consideration was properly classified as packaging in heading 3923, even though it measured over 4 mils in thickness, because it was not of a kind normally sold at retail on its own merits. It had a top center cutout through which a flimsy plastic hanger protruded. In HQ 963112, CBP classified a packaging article that measured 11 mils in thickness in heading 3923 because it was of a kind used for packing specific contents and was not of a kind normally sold at retail on its own merits. The bag featured a top center cutout through which a flimsy plastic hanger protruded, and a cutout on the rear exterior of the bag through which a prospective purchaser could feel and manipulate the contents. Applying administrative precedent to the instant facts, we find that the type 2 bags are classified in heading 3923, HTSUS, as plastic bags for the packing of goods (packaging). Section D The bags are described as being constructed either solely of PPNW or of various combinations of PPNW and PVC, and “like the bags in Section C, … come in a variety of sizes and with a variety of types of closures”. However, the spreadsheet attached to the AFR indicates that some of the bags appear to be comprised solely of PVC (e.g., Part no. B5081-PAJ 23x16x6, 4G zip bag; part no. 818-27-00-00, 11x9.5x5 4G PVC bootie bag, zip bag). We note that some of the descriptions are incomplete or unclear, as they do not state the number of sides or panels of the bags made of PVC or PPNW material (e.g., Part no. 70707831, 20x16x8 6G DPC zip w/75GM wht PPNW panels; part no. 5RBX072 23x23x4 4G PVC and PPNW). We assume in instances in which panels or sides are specified as being made of either PVC or PPNW material, that the remainder of the bag is made of PPNW material or PVC, respectively. See, for example, part no. 820-04-00-00 30x14x6, zip bags, FRT and BK panels in 4G PVC. In addition, the spreadsheet indicates that the majority of the bags of Section D are 4 mils and above in thickness and are used for a variety of bedding items, such as comforters, blankets, mattress pads, and pillows. Counsel argues that the bags are properly classified in subheading 6307.90.9880, HSTSUS, as other articles of textile fabric, and not in heading 4202, HTSUS. In the alternative, we are asked to classify the bags in either heading 3923 or 3924, HTSUS, as if they were constructed solely of PVC. CBP previously classified the bags of Section D in heading 4202, HTSUS, which provides for a variety of named articles and “similar containers” made of, among other things, plastics and textiles. However, the bags of Section D, i.e., bags for the packaging or storage of household bedding items, are not named in this heading. Further, when we apply the rule of ejusdem generis as explained in Totes to the bags at issue, we find that they are not designed for uses similar to any of the uses of the exemplars in heading 4202, HTSUS. Because the bags of Section D are neither named in heading 4202, HTSUS, nor similar to any of the named articles, we find that they are not provided for in this heading. In support of classification in heading 6307, HTSUS, counsel cites previous CBP rulings. In NY H82939 (July 25, 2001), CBP classified a storage bag constructed of nonwoven fabric panels and plastic sheeting material in 6307.90.9989 (now, 6307.90.9889), HTSUS. The sides were made of nonwoven fabric panels and the top and bottom of plastic sheeting. In NY G86432 (January 25, 2001), CBP classified a comforter bag with a zipper closure in subheading 6307.90.9889, HTSUS. The bag was made of a clear plastic material that formed the back, bottom and one side of the bag and a nonwoven textile fabric that formed two sides. The top consisted of a clear plastic material panel and nonwoven textile fabric exterior. Counsel holds that these rulings “demonstrate CBP’s position that the PPNW in these bags gives them their essential character.” We note that in both cases the PPNW material made up at least two sides of the products at issue and that these rulings were based on a GRI 3(b) analysis. GRI 3 provides, in pertinent part: When by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: * * * (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. When goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. Counsel also cites HQ 962663 (April 1, 2002), in which CBP classified a comforter bag made of PPNW in subheading 6307.90.9889, HTSUS. We find this ruling relevant only to the classification of bags made entirely of PPNW material. Applying administrative precedent to the bags at issue, we find that the bags that are made up of more than 50% PPNW material, or are comprised wholly of PPNW material, are classified in heading 6307, HTSUS. In cases in which bags are made up of less than 50% PPNW material, we find that essential character is imparted by the PVC and not the PPNW material, and the bags are classified in Chapter 39, HTSUS. As earlier discussed, bags made entirely of PVC are also classified in Chapter 39, once they are not bags of chapter 42, HTSUS. To the extent that bags comply with the requirements of either heading 3923 or 3924, they are classified in those headings. We also find that bags described as “flat bags”, which we believe means that they are only comprised of two panels and no sides, one panel being PVC and the other of PPNW, have no essential character. They are equally classifiable in chapter 39 and 63, HTSUS. Applying GRI 3(c) to such cases, we classify those bags in heading 6307, HTSUS. To the extent that any of the bags are similar to the type 2 packaging of Section C, they are classified in heading 3923, HTSUS. HOLDING: The bags categorized in Section A and in Section C (type 2) are to be classified in heading 3923, HTSUS, as “articles for the conveyance or packing of goods, of plastics”, specifically in subheading 3923.29.0000, HTSUS, as: “Articles for the conveyance or packing of goods, of plastics, …: Sacks and bags (including cones): Of other plastics.” The duty rate at the time of entry was 3% ad valorem. The bags categorized in Section B are to be classified in heading 4202, HTSUS, as “toiletry bags, … and similar containers, … of sheeting of plastics”, specifically in subheading 4202.92.4500, HTSUS, which provides for “toiletry bags, … and similar containers, … of sheeting of plastics …: Other: With outer surface of sheeting of plastic or of textile materials: Travel, sports and similar bags: Other.” The duty rate at the time of entry was 20% ad valorem. The bags categorized in Section C (type 1) are to be classified in heading 3924, HTSUS, as other household articles of plastics, specifically in subheading 3924.90.5500, HTSUS, which provides for: “Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other.” The duty rate at the time of entry was 3.4% ad valorem. The bags categorized in Section D that have at least 2 sides or panels made up of PPNW material, or are comprised wholly of PPNW material, are to be classified in heading 6307, HTSUS, as “other made up articles”, specifically in subheading 6307.90.9889, HTSUS, which provides for: “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The duty rate at the time of entry was 7% ad valorem. In cases in which PPNW material makes up less than two panels or sides of a bag, such bags are classified in Chapter 39, under either heading 3923 or 3924, depending on their characteristics, in either subheading 3923.29.0000 or 3924.90.5500, HTSUS. Bags made of PVC and PPNW that have no essential character are to be classified in heading 6307, HTSUS. You are instructed to deny the protest, except to the extent reclassification of the merchandise as indicated above results in a net duty reduction and partial allowance. In accordance with Section IV of the Customs Protest/Petition Processing Handbook (CIS HB, January 2002, pp.18 and 21), you are to mail this decision, together with the CBP Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to the mailing of the decision. No later than 60 days from the date of this letter, the Office of Regulations and Rulings will make the decision available to CBP personnel, and to the public on the CBP homepage on the World Wide Web at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution. Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division

HQ H095600 November 8, 2010 CLA-2 OT:RR:CTF:TCM H095600 PJG CATEGORY: Classification TARIFF NO.: 3923.29.00; 4202.92.45 Port of Hartford U.S. Customs and Border Protection FIS Building 85-568 Bradley International Airport Windsor Locks, Connecticut 06096 Re: Application for Further Review of Protest No.: 0411-10-100001; Plastic bags Dear Mr. Skidmore: This letter is in reference to the Application for Further Review (“AFR”) of Protest No. 0411-10-100001, timely filed on January 4, 2010, on behalf of Brazabra Corporation (“Brazabra”). The AFR concerns the classification of certain plastic bags under the Harmonized Tariff Schedule of the United States (“HTSUS”). FACTS: The merchandise at issue are three bags, identified as styles L-DB, S-DB, and Universal Bag, composed of polyvinyl chloride (“PVC”) sheeting. L-DB and S-DB measure more than 4 millimeters (mm) thick, and they have heat-sealed seams and permanently attached hanging display tabs for point-of-sale display. The Universal Bag measures more than 7 mm thick, has a carrying strap, a flap closure with one snap, and textile piping sewn on its seams. The bags are imported empty and later used by the importer to package its undergarments and a paper insert. The merchandise at issue was entered on October 24, 2008 under 3923.21.0019, HTSUS. A request for information, CBP Form 28, was issued on July 1, 2009, requesting a description of the products, “their composition, . . . and their use/function.” Brazabra replied on July 10, 2009. On August 21, 2009, a CBP Form 29 proposed rate advance was issued to reclassify the merchandise in 4202.92.4500, HTSUS. The merchandise was liquidated on September 25, 2009. The importer filed a protest on January 4, 2010, claiming that the correct classification for the plastic bags is under subheading 3923.21.0019, HTSUS. ISSUE: Are the bags classified under heading 3923, HTSUS as “Articles for the conveyance or packing of goods, of plastics” or under heading 4202, HTSUS as “similar containers, . . . of sheeting of plastics, of textile materials, . . . or wholly or mainly covered with such materials”? LAW AND ANALYSIS: The matter protested is protestable under 19 U.S.C. § 1514(a)(2), as a decision on classification. The protest was timely filed within 180 days of liquidation for entries made on or after December 18, 2004. (Miscellaneous Trade and Technical Corrections Act of 2004, Pub. L. 108-429, § 2103(2)(B)(ii), (iii) (codified as amended at 19 U.S.C. § 1514(c)(3) (2006)). Further Review of Protest No. 0411-10-100001 is properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(a) because the decision against which the protest was filed is alleged to be inconsistent with other CBP rulings/decisions “with respect to the same or substantially similar merchandise.” Protestant specifically cites to Rulings HQ 962363, dated January 19, 2000, and N071081, dated August 31, 2009. Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (“GRIs”). The systematic detail of the HTSUS is such that most goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. In addition, the Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”), while not binding law, are the “official interpretation” of the Harmonized System at the international level and “provide a commentary on the scope of each heading” of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989); see also, Len-Ron Mfg. Co. v. United States, 334 F.3d 1304, 1309 (Fed. Cir. 2003) (noting that Explanatory Notes are “intended to clarify the scope of HTSUS subheadings and to offer guidance in their interpretation”). The 2008 HTSUS provision under consideration are as follows: 3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: * * * Sacks and bags (including cones): 3923.21.00 Of polymers of ethylene Reclosable, with integral extruded closure: 3923.21.0019 Other 3923.29.00 Of other plastics * * * * * * * * * * * * 4202 Trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper: Other: With outer surface of sheeting of plastic or of textile materials: Travel, sports and similar bags: * * * Other Chapter 39, Note 2(m), HTSUS states that the chapter does not cover “handbags or other containers of heading 4202.” Similarly, the EN to heading 39.23 states that heading 3923 “covers all articles of plastics commonly used for the packing or conveyance of all kinds of products” including “sacks and bags,” but excludes “containers of heading 42.02.” According to Chapter 42, Note (2)(A)(a), HTSUS, “heading 4202 does not cover . . . [b]ags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use.” Therefore, “[b]y implication, bags composed of plastic sheeting which are designed for prolonged use may be classified in Heading 4202” and are thereby not classifiable under heading 3923, HTSUS. See HQ 954715, dated Feb. 17, 1994. Accordingly, to determine whether an article is classified under heading 3923, HTSUS or heading 4202, HTSUS, we must consider whether the bag is “designed for prolonged use.” In prior rulings, CBP has determined whether an article is “designed for prolonged use” by considering whether the article is reusable. See HQ W968181, dated Oct. 3, 2006. The test used by CBP to determine whether a plastic bag is designed for prolonged use involves considering “whether or not the bag: (1) is of a kind sold at retail on its own merits; and (2) is of a kind normally sold as packaging with contents.” See HQ W968181. When both factors are satisfied, then the first factor is “the determining factor.” See HQ W968181 (citing to HQ 962363). In determining whether a bag “that [is] composed of clear, unembossed, PVC plastic sheeting” is designed for prolonged use, CBP also “consider[s] the thickness of . . . [the] plastic sheeting.” See HQ 962363. If the plastic sheeting measures 4 mils or greater, then that usually means the bag is durable and “is designed for prolonged use to carry personal effects (UNLESS the container is not of a kind normally sold at retail on its own merits; and ABSENT single use indicators such as hangers, cutouts, tabs, odd shapes, etc. . . . ).” See HQ 962363. If the plastic sheeting measures less than 4 mils, then that is generally indicative of a container that is “less durable and not designed for prolonged use.” See HQ 962363. Heading 4202, HTSUS contains a list of examples of items that should be classified under the heading. It also contains the general phrase “similar containers.” To “determine the scope of [a] general . . . phrase”, the United States Court of International Trade has used the rule of ejusdem generis. A.D. Sutton & Sons v. United States, 30 I.T.R.D. (BNA) 1949, 9-10 (Ct. Int’l Trade 2008) (citing Aves. In Leather, Inc. v. United States, 178 F.3d 1241, 1244 (Fed. Cir. 1999). Under the rule of ejusdem generis, “‘the general word or phrase is held to refer to things of the same kind as those specified.’” Id. at 9 (citing Sports Graphics, Inc. v. United States, 24 F.3d 1390, 1392 (Fed. Cir. 1994). The Court of International Trade has noted that “[i]t is established that the exemplars in heading 4202 possess ‘the essential characteristics of organizing, storing, protecting, and carrying various items.’” Id. at 10 (citing Totes, Inc. v. United States, 69 F.3d 495, 498 (Fed. Cir. 1995). The Universal Bag’s carrying strap, flap closure with one snap, and textile piping on the sewn seams, make it possible to store and carry items. Therefore, the subject merchandise does “possess ‘the essential characteristics’” of the “exemplars in heading 4202.” Id. (citing Totes, Inc. v. United States, 69 F.3d 495, 498 (Fed. Cir. 1995). After having established the bags as prima facie classifiable in heading 4202, HTSUS, we must consider whether the subject merchandise may be “sold at retail on its own merits.” See HQ W968181. Although you assert that the three bags were “imported solely for use as packaging[,]” we find that the carrying strap on the Universal Bag allows the consumer to reuse the carrying case for carrying personal effects, such as toiletry. Further, we have found similar empty bags for sale on consumer websites. For example, Amazon.com (http://www.amazon.com/Toiletries-Cosmetic-Storage-Sarah-Michaels/dp/B002DOKMUO/ref=sr_1_64?ie=UTF8&s=beauty&qid=1283266003&sr=1-64) sells the “Travel Toiletries & Cosmetic Storage Bag”, which is a clear bag, with snap closure, but no handle. Second, we must consider whether the subject merchandise is “normally sold as packaging with contents.” See HQ W968181. We find that such bags are normally sold with contents as well. For example, Toys “R” Us, Inc. (http://www.toysrus.com/product/index.jsp?productId=2729190) sells a product called “The First Years Take & Toss 28 pc Variety Bag” that is packaged in a bag similar to the subject merchandise. Since both factors are met, the first factor is the “determining factor”, and we therefore consider the Universal Bag salable on its own. See HQ W968181 (citing to HQ 962363). Another factor supporting the prolonged usability of the Universal Bag is the thickness of its plastic sheeting and the absence of single use indicators. See HQ 962363. The Universal Bag is designed for prolonged use, in part, because it is “composed of clear, unembossed, PVC plastic sheeting” that measures more than 7 mils, and it does not have “single use indicators” such as hangers or cutouts. See HQ 962363. In your AFR you cite to two prior rulings to support your argument that the subject merchandise should be classified under 3923.21.0019, HTSUS. These rulings are distinguishable from the Universal Bag for the following reasons. Bag one in HQ 962363 (referred to as “item number one” in the ruling) had two single use indicators; specifically, it had a cutout and a flimsy plastic hanger. Similarly, the pouch in NY N071081 had a single use indicator; specifically, a “plastic tab with a cut-out slot” that was permanently sewn onto the pouch and that would damage the pouch if removed. In applying the tests indicated above, we have determined that the Universal Bag is designed for prolonged use and therefore is classifiable under heading 4202, HTSUS. On the other hand, we agree with Protestant that bags L-DB and S-DB should be classified under heading 3923, HTSUS. First, the bags are not of a “kind sold at retail” on their own because they have a plastic tab designed to hang the bag for retail display purposes. See HQ W968181. Although the two bags are each more than 4 mils thick, they have a single-use indicator in the form of an attached hanging display tab, and therefore are not necessarily “designed for prolonged use.” See HQ 962363; Chapter 42, Note (2)(A)(a), HTSUS. For the same reason, the bags are of a “kind normally sold as packaging with contents.” See HQ W968181. All factors considered, the L-DB and S-DB bags are classified under heading 3923, HTSUS. Given that the bags are composed of PVC, they are classified under heading 3923.29.00, HTSUS rather than 3923.21.00, HTSUS. HOLDING: By application of GRI 1, the Universal Bag is classified under heading 4202, HTSUS, and specifically, provided for under subheading 4202.92.45, HTSUS, as: “similar containers, . . . of sheeting of plastics, of textile materials, . . . or wholly or mainly covered with such materials . . . : Other: With outer surface of sheeting of plastic or of textile materials: Travel, sports and similar bags: Other.” The 2008 general, column one rate of duty was 20% ad valorem. By application of GRI 1, the L-DB and S-DB bags are classified under heading 3923, HTSUS, and specifically, provided for under subheading 3923.29.00, HTSUS, as: “[a]rticles for the conveyance or packing of goods, of plastics; . . . Sacks and bags . . . : Of other plastics.” The 2008 general, column one rate of duty was 3% ad valorem. You are instructed to GRANT the protest in part, and DENY the protest in part. In accordance with Sections IV and VI of the CBP Protest/Petition Processing Handbook (HB 3500-08A, December 2007, pp. 24 and 26), you are to mail this decision, together with the CBP Form 19, to the Protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision. Sixty days from the date of the decision, the Office of International Trade, Regulations and Rulings, will make the decision available to CBP personnel, and to the public on the CBP Home Page on the internet at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution. Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division