Tariff classification of a plastic loot bag

HQ 082975 June 15, 1989 CLA-2 CO:R:C:G 082975C CATEGORY: Classification TARIFF NO.: 3923.21.0000 Mr. Bernard D. Liberati General Manager Morris Friedman & Company 320 Walnut Street Philadelphia, Pa. 19106-3883 RE: Tariff classification of a plastic loot bag Dear Mr. Liberati: Your letter dated September 9, 1988, addressed to our New York office concerning the tariff classification of a plastic loot bag, has been referred to this office for a direct reply to you. A sample was submitted for examination. FACTS: The sample loot bag is made of thin gauge polyethylene plastic with cut out handles. It measures approximately 7 1/2 inches by 8 3/4 inches. The bag is designed to hold candy and small party favors which are distributed to the guests at children's parties. In New York Ruling Letter (NYRL) 830143 dated June 29, 1988, addressed to you, this merchandise was held to be classifiable under subheading 3926.90.9050, Harmonized Tariff Schedule of the United States (HTSUSA), as other articles of plastics and articles of other materials of headings 3901 to 3914, other, ISSUE: Is the bag considered to be within the purview of heading 4202, (HTSUSA), as traveling bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags ... and similar containers, or is it classifiable under either heading 3923, HTSUSA, as articles for the conveyance or packing of goods, of plastics, or under heading 3926, HTSUSA, as other articles of plastics and articles of other materials of headings 3901 to 3914? - 2 - LAW AND ANALYSIS: The loot bag is not within the purview of heading 4202, HTSUSA, because it is not similar to the various exemplars named therein. These bags are of such flimsy construction that they can easily be torn by a child. Also, they are designed to be discarded after a single use. Articles classifiable under heading 4202, HTSUSA, are designed for more than one time use. The Explanatory Note to heading 3923, HTSUSA, states that the articles covered therein include "[c]ontainers such as boxes, cases, crates, sacks and bags (including cones and refuse sacks), casks, cans, carboys, bottles and flasks." We view the loot bag as falling within the purview of heading 3923, HTSUSA, inasmuch as it, like a refuse bag or trash bag, is bought as an empty bag and filled by the consumer. The rationale for our position is that the loot bag is used to contain (packing) candy and small favors which will be carried (conveyance) home. Also, since trash is considered "goods" for purposes of classification under heading 3923, HTSUSA, we do not find it difficult to include candy and small favors within that term. However, we would not consider a plastic container to be within the purview of heading 3923, HTSUSA, if it were used solely for storage. HOLDING: The loot bag is classifiable under subheading 3923.21.0000, HTSUSA, as articles for the conveyance or packing of goods, of plastics, sacks and bags (including cones), of polymers of ethylene. The applicable rate of duty is 3 percent ad valorem. In view of the result reached here, NYRL 830143 is revoked. Sincerely, John Durant, Director Commercial Rulings Division 6cc AD NY Seaport 1cc John Durant 1cc Joan Mazzola