The tariff classification of plastic bag holders fromCanada.

NY 880451 November 19, 1992 CLA-2-39:S:N:N3D:221 880451 CATEGORY: Classification TARIFF NO.: 3926.90.9090 Mr. Paul B. Buckley #3 - 444 West 12th Avenue Vancouver, British Columbia Canada V5Y 1V3 RE: The tariff classification of plastic bag holders from Canada. Dear Mr. Buckley: In your letter, dated November 02, 1992, you requested a tariff classification ruling. The sample submitted with your letter is a plastic bag holder, identified as "Ace Ears." It is molded of styrene or ABS plastics and measures approximately 5 inches by 2 inches. A hook and loop patch glued to the back enables it to be attached to a variety of surfaces. It is designed to hold a plastic bag so that it may be used as a refuse container. It can be attached to a machine, or used in an automobile, home or office. The bottom of the holder has a semicircular shape. The top tapers to a prong-shaped extension on each side. Plastic bags with handles may be hung by placing the handles onto the prongs. Bags without handles may be pierced and hung onto the prongs. There is a small compartment which can be used to hold a pen, pencil, or folded road map. The applicable subheading for the bag holder will be 3926.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Goods classifiable under subheading 3926.90.9090, HTS, which have originated in the territory of Canada, will be entitled to a 3.1 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Jean F. Maguire Area Director New York Seaport